Acorah Software Products - Accounts Production 16.4.675 false true true false 20 October 2023 31 October 2024 31 October 2024 15224893 Mrs Z Ali Mr M Alom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15224893 2023-10-19 15224893 2024-10-31 15224893 2023-10-20 2024-10-31 15224893 frs-core:CurrentFinancialInstruments 2024-10-31 15224893 frs-core:MotorVehicles 2024-10-31 15224893 frs-core:MotorVehicles 2023-10-20 2024-10-31 15224893 frs-core:MotorVehicles 2023-10-19 15224893 frs-core:PlantMachinery 2024-10-31 15224893 frs-core:PlantMachinery 2023-10-20 2024-10-31 15224893 frs-core:PlantMachinery 2023-10-19 15224893 frs-core:ShareCapital 2024-10-31 15224893 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15224893 frs-bus:PrivateLimitedCompanyLtd 2023-10-20 2024-10-31 15224893 frs-bus:FilletedAccounts 2023-10-20 2024-10-31 15224893 frs-bus:SmallEntities 2023-10-20 2024-10-31 15224893 frs-bus:AuditExempt-NoAccountantsReport 2023-10-20 2024-10-31 15224893 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-20 2024-10-31 15224893 frs-bus:Director1 2023-10-20 2024-10-31 15224893 frs-bus:Director2 2023-10-20 2024-10-31 15224893 frs-countries:EnglandWales 2023-10-20 2024-10-31
Registered number: 15224893
Jubair Developments Ltd
Unaudited Financial Statements
For the Period 20 October 2023 to 31 October 2024
Calculayte Ltd
Old Dock House
90 Watery Lane
Preston
Lancashire
PR2 1AU
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 15224893
31 October 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,848
7,848
CURRENT ASSETS
Debtors 5 614
Cash at bank and in hand 3,141
3,755
Creditors: Amounts Falling Due Within One Year 6 (37,972 )
NET CURRENT ASSETS (LIABILITIES) (34,217 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,369 )
NET LIABILITIES (26,369 )
CAPITAL AND RESERVES
Called up share capital 2
Income Statement (26,371 )
SHAREHOLDERS' FUNDS (26,369)
For the period 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 Income Statement.
On behalf of the board
Mr M Alom
Director
20 July 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
Jubair Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15224893 . The registered office is 9 Belper Street, Blackburn, Lancashire, BB1 5HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical costs basis. 
The financial statements are prepared in sterling, which is the functional currency of the company.
The financial statements cover the period from 20 Octoberl 2023 to 31 October 2024.
Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'. 
2.2. Going Concern Disclosure
Despite the fact that liabilities exceeded assets at 31 October 2024, the Directors are of the opinion that sufficient funding is available to the Company to enable it to meet its own liabilities as and when they fall due. The accounts have therefore been prepared on a going concern basis.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgments that affect the amounts reported. These judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 
Significant Judgements
The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements areas follows:
  • Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance are taken into account. Residual value assessments consider issues such as future mark conditions, the remaining life of the asset and project disposal values.
There are no key judgements required in preparing the financial statements. 
2.4. Turnover
Turnover represents amounts receivable for services net of VAT and trade discounts in the normal course of business. Income is recognised when services are performed.
2.5. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery 20% straight line
Motor Vehicles 33% straight line
Page 2
Page 3
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised costs.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit or loss immediately.
The company only has basic financial instruments.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. 
3. Average Number of Employees
The average number of persons employed by the company during the period, including directors amounted to: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 20 October 2023 - - -
Additions 2,617 8,250 10,867
As at 31 October 2024 2,617 8,250 10,867
Depreciation
As at 20 October 2023 - - -
Provided during the period 523 2,496 3,019
As at 31 October 2024 523 2,496 3,019
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2024 2,094 5,754 7,848
As at 20 October 2023 - - -
5. Debtors
31 October 2024
£
Due within one year
Other debtors 614
6. Creditors: Amounts Falling Due Within One Year
31 October 2024
£
Other creditors 37,869
Taxation and social security 103
37,972
Page 4