Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 01457447 Mr Malcolm Johnston Mr Ilija Rodic Mrs Maryon Stevenson Mr Ilija Rodic Malcolm Johnston and Ilija Rodic false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01457447 2023-11-30 01457447 2024-11-30 01457447 2023-12-01 2024-11-30 01457447 frs-core:CurrentFinancialInstruments 2024-11-30 01457447 frs-core:ShareCapital 2024-11-30 01457447 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 01457447 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 01457447 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 01457447 frs-bus:SmallEntities 2023-12-01 2024-11-30 01457447 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 01457447 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 01457447 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 01457447 frs-bus:OrdinaryShareClass1 2024-11-30 01457447 1 2023-12-01 2024-11-30 01457447 frs-bus:Director1 2023-12-01 2024-11-30 01457447 frs-bus:Director2 2023-12-01 2024-11-30 01457447 frs-bus:Director3 2023-12-01 2024-11-30 01457447 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 01457447 frs-countries:EnglandWales 2023-12-01 2024-11-30 01457447 2022-11-30 01457447 2023-11-30 01457447 2022-12-01 2023-11-30 01457447 frs-core:CurrentFinancialInstruments 2023-11-30 01457447 frs-core:ShareCapital 2023-11-30 01457447 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 01457447 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: 01457447
Jackets (Caterers) Limited
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01457447
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 113,031 154,603
113,031 154,603
Creditors: Amounts Falling Due Within One Year 4 (1,051 ) (1,141 )
NET CURRENT ASSETS (LIABILITIES) 111,980 153,462
TOTAL ASSETS LESS CURRENT LIABILITIES 111,980 153,462
NET ASSETS 111,980 153,462
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 111,880 153,362
SHAREHOLDERS' FUNDS 111,980 153,462
For the year ending 30 November 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 Malcolm Johnston
Director
01/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Jackets (Caterers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01457447 . The registered office is The Downs Ashton Road, South Cerney, Cirencester, Gloucestershire, GL7 6DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.3. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 751 641
Accruals and deferred income 300 500
1,051 1,141
5. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 100 each 100 100
Page 2
Page 3
6. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 44,682 10,198
7. Controlling Party
The company's controlling parties are Malcolm Johnston and Ilija Rodic by virtue of Malcolm Johnston owning 48.5% and Ilija Rodic owning 44.5% of the issued share capital in the company.
Page 3