Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 06406446 Mr Danny Murphy Mr Tim Murphy Mrs Jill Murphy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06406446 2023-10-31 06406446 2024-10-31 06406446 2023-11-01 2024-10-31 06406446 frs-core:CurrentFinancialInstruments 2024-10-31 06406446 frs-core:Non-currentFinancialInstruments 2024-10-31 06406446 frs-core:BetweenOneFiveYears 2024-10-31 06406446 frs-core:ComputerEquipment 2024-10-31 06406446 frs-core:ComputerEquipment 2023-11-01 2024-10-31 06406446 frs-core:ComputerEquipment 2023-10-31 06406446 frs-core:FurnitureFittings 2024-10-31 06406446 frs-core:FurnitureFittings 2023-11-01 2024-10-31 06406446 frs-core:FurnitureFittings 2023-10-31 06406446 frs-core:MotorVehicles 2024-10-31 06406446 frs-core:MotorVehicles 2023-11-01 2024-10-31 06406446 frs-core:MotorVehicles 2023-10-31 06406446 frs-core:PlantMachinery 2024-10-31 06406446 frs-core:PlantMachinery 2023-11-01 2024-10-31 06406446 frs-core:PlantMachinery 2023-10-31 06406446 frs-core:WithinOneYear 2024-10-31 06406446 frs-core:ShareCapital 2024-10-31 06406446 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06406446 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06406446 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06406446 frs-bus:SmallEntities 2023-11-01 2024-10-31 06406446 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 06406446 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06406446 frs-bus:Director1 2023-11-01 2024-10-31 06406446 frs-bus:Director2 2023-11-01 2024-10-31 06406446 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 06406446 frs-countries:EnglandWales 2023-11-01 2024-10-31 06406446 2022-10-31 06406446 2023-10-31 06406446 2022-11-01 2023-10-31 06406446 frs-core:CurrentFinancialInstruments 2023-10-31 06406446 frs-core:Non-currentFinancialInstruments 2023-10-31 06406446 frs-core:BetweenOneFiveYears 2023-10-31 06406446 frs-core:MotorVehicles 2022-11-01 2023-10-31 06406446 frs-core:WithinOneYear 2023-10-31 06406446 frs-core:ShareCapital 2023-10-31 06406446 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 06406446
KJA Services (Yorkshire) Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06406446
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,615 70,278
72,615 70,278
CURRENT ASSETS
Stocks 5 49,933 50,066
Debtors 6 421,833 322,263
Cash at bank and in hand 20,663 5,321
492,429 377,650
Creditors: Amounts Falling Due Within One Year 7 (298,136 ) (129,838 )
NET CURRENT ASSETS (LIABILITIES) 194,293 247,812
TOTAL ASSETS LESS CURRENT LIABILITIES 266,908 318,090
Creditors: Amounts Falling Due After More Than One Year 8 (29,583 ) (65,871 )
NET ASSETS 237,325 252,219
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 237,315 252,209
SHAREHOLDERS' FUNDS 237,325 252,219
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Danny Murphy
Director
30/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
KJA Services (Yorkshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06406446 . The registered office is Henry Morgan House Industry Road, Carlton, Barnsley, South Yorkshire, S71 3PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance and 50% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance and 50% on cost
Computer Equipment 25% on reducing balance and 50% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 24,520 111,561 1,227 3,668 140,976
Additions 905 40,770 - - 41,675
Disposals (2,472 ) (37,565 ) - - (40,037 )
As at 31 October 2024 22,953 114,766 1,227 3,668 142,614
Depreciation
As at 1 November 2023 14,998 52,547 327 2,826 70,698
Provided during the period 1,606 10,673 149 211 12,639
Disposals (1,107 ) (12,231 ) - - (13,338 )
As at 31 October 2024 15,497 50,989 476 3,037 69,999
Net Book Value
As at 31 October 2024 7,456 63,777 751 631 72,615
As at 1 November 2023 9,522 59,014 900 842 70,278
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 10,437 13,916
5. Stocks
2024 2023
£ £
Stock 49,933 50,066
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 389,585 277,130
Other debtors 32,248 45,133
421,833 322,263
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,288 7,725
Trade creditors 213,316 79,959
Bank loans and overdrafts 35,000 35,000
Other creditors 34,148 7,154
Taxation and social security 14,384 -
298,136 129,838
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,288
Bank loans 29,583 64,583
29,583 65,871
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,288 7,725
Later than one year and not later than five years - 1,288
1,288 9,013
1,288 9,013
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4