Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11643389 Mr J Stevenson Mr J Stevenson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11643389 2023-12-31 11643389 2024-12-31 11643389 2024-01-01 2024-12-31 11643389 frs-core:CurrentFinancialInstruments 2024-12-31 11643389 frs-core:Non-currentFinancialInstruments 2024-12-31 11643389 frs-core:BetweenOneFiveYears 2024-12-31 11643389 frs-core:ComputerEquipment 2024-12-31 11643389 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11643389 frs-core:ComputerEquipment 2023-12-31 11643389 frs-core:FurnitureFittings 2024-12-31 11643389 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11643389 frs-core:FurnitureFittings 2023-12-31 11643389 frs-core:MotorVehicles 2024-12-31 11643389 frs-core:MotorVehicles 2024-01-01 2024-12-31 11643389 frs-core:MotorVehicles 2023-12-31 11643389 frs-core:WithinOneYear 2024-12-31 11643389 frs-core:ShareCapital 2024-12-31 11643389 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11643389 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11643389 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11643389 frs-bus:SmallEntities 2024-01-01 2024-12-31 11643389 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11643389 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11643389 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 11643389 frs-bus:OrdinaryShareClass1 2024-12-31 11643389 1 2024-01-01 2024-12-31 11643389 frs-bus:Director1 2024-01-01 2024-12-31 11643389 frs-countries:EnglandWales 2024-01-01 2024-12-31 11643389 2022-12-31 11643389 2023-12-31 11643389 2023-01-01 2023-12-31 11643389 frs-core:CurrentFinancialInstruments 2023-12-31 11643389 frs-core:Non-currentFinancialInstruments 2023-12-31 11643389 frs-core:BetweenOneFiveYears 2023-12-31 11643389 frs-core:WithinOneYear 2023-12-31 11643389 frs-core:ShareCapital 2023-12-31 11643389 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11643389 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31
Registered number: 11643389
Stevenson James Recruitment Partners Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11643389
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,346 5,685
61,346 5,685
CURRENT ASSETS
Debtors 5 40,249 16,812
Cash at bank and in hand 127,230 194,012
167,479 210,824
Creditors: Amounts Falling Due Within One Year 6 (114,357 ) (123,042 )
NET CURRENT ASSETS (LIABILITIES) 53,122 87,782
TOTAL ASSETS LESS CURRENT LIABILITIES 114,468 93,467
Creditors: Amounts Falling Due After More Than One Year 7 (58,643 ) (10,007 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,337 ) (1,421 )
NET ASSETS 40,488 82,039
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 40,487 82,038
SHAREHOLDERS' FUNDS 40,488 82,039
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J Stevenson
Director
18 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stevenson James Recruitment Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11643389 . The registered office is 18 Yelland Walk, Great Haywood, Stafford, ST18 0WJ.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Motor Vehicles 25%
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.5. 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.
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2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 8)
12 8
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 - 3,737 16,553 20,290
Additions 74,902 150 3,422 78,474
As at 31 December 2024 74,902 3,887 19,975 98,764
Depreciation
As at 1 January 2024 - 2,224 12,381 14,605
Provided during the period 18,726 929 3,158 22,813
As at 31 December 2024 18,726 3,153 15,539 37,418
Net Book Value
As at 31 December 2024 56,176 734 4,436 61,346
As at 1 January 2024 - 1,513 4,172 5,685
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 36,732 16,279
Prepayments and accrued income 3,517 533
40,249 16,812
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,043 -
Trade creditors 1,065 223
Bank loans and overdrafts 6,000 6,000
Corporation tax 46,842 41,157
Other taxes and social security 9,275 48,833
VAT 31,867 26,224
Other creditors 7,739 -
Accruals and deferred income 4,200 600
Director's loan account 326 5
114,357 123,042
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 54,636 -
Bank loans 4,007 10,007
58,643 10,007
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,043 -
Later than one year and not later than five years 54,636 -
61,679 -
61,679 -
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Stevenson by virtue of his ownership of 100% of the issued share capital in the company.
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