Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09247404 Mr A S Hughes Mrs V Morrison Hughes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09247404 2023-10-31 09247404 2024-10-31 09247404 2023-11-01 2024-10-31 09247404 frs-core:CurrentFinancialInstruments 2024-10-31 09247404 frs-core:Non-currentFinancialInstruments 2024-10-31 09247404 frs-core:ComputerEquipment 2024-10-31 09247404 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09247404 frs-core:ComputerEquipment 2023-10-31 09247404 frs-core:FurnitureFittings 2024-10-31 09247404 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09247404 frs-core:FurnitureFittings 2023-10-31 09247404 frs-core:NetGoodwill 2024-10-31 09247404 frs-core:NetGoodwill 2023-11-01 2024-10-31 09247404 frs-core:NetGoodwill 2023-10-31 09247404 frs-core:MotorVehicles 2023-11-01 2024-10-31 09247404 frs-core:PlantMachinery 2024-10-31 09247404 frs-core:PlantMachinery 2023-11-01 2024-10-31 09247404 frs-core:PlantMachinery 2023-10-31 09247404 frs-core:ShareCapital 2024-10-31 09247404 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09247404 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09247404 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09247404 frs-bus:SmallEntities 2023-11-01 2024-10-31 09247404 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09247404 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09247404 frs-bus:Director1 2023-11-01 2024-10-31 09247404 frs-bus:Director2 2023-11-01 2024-10-31 09247404 frs-countries:EnglandWales 2023-11-01 2024-10-31 09247404 2022-10-31 09247404 2023-10-31 09247404 2022-11-01 2023-10-31 09247404 frs-core:CurrentFinancialInstruments 2023-10-31 09247404 frs-core:Non-currentFinancialInstruments 2023-10-31 09247404 frs-core:ShareCapital 2023-10-31 09247404 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09247404
Jackson Hughes Consulting Limited
Financial Statements
For The Year Ended 31 October 2024
Morris Accountancy Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09247404
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,417 5,855
4,417 5,855
CURRENT ASSETS
Debtors 6 314,029 234,084
Cash at bank and in hand 192,030 197,622
506,059 431,706
Creditors: Amounts Falling Due Within One Year 7 (192,939 ) (191,063 )
NET CURRENT ASSETS (LIABILITIES) 313,120 240,643
TOTAL ASSETS LESS CURRENT LIABILITIES 317,537 246,498
Creditors: Amounts Falling Due After More Than One Year 8 (4,052 ) (8,005 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (45 )
NET ASSETS 313,485 238,448
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 313,385 238,348
SHAREHOLDERS' FUNDS 313,485 238,448
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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
Mrs V Morrison Hughes
Director
18 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Jackson Hughes Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09247404 . The registered office is 30 Macclesfield Road, Wilmslow, SK9 2AF.
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill was the amount paid in connection with the acquisition of a business in 2014. It was amortised to the profit and loss account over its estimated economic life of four years, and became fully amortised in the year ending 31 October 2018.
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:
Plant & Machinery 25% Straight line
Motor Vehicles 25% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 68,000
As at 31 October 2024 68,000
Amortisation
As at 1 November 2023 68,000
As at 31 October 2024 68,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 3,000 1,778 16,980 21,758
Additions - 145 1,565 1,710
As at 31 October 2024 3,000 1,923 18,545 23,468
Depreciation
As at 1 November 2023 2,250 1,320 12,333 15,903
Provided during the period 750 166 2,232 3,148
As at 31 October 2024 3,000 1,486 14,565 19,051
Net Book Value
As at 31 October 2024 - 437 3,980 4,417
As at 1 November 2023 750 458 4,647 5,855
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 217,563 143,120
Amounts owed by participating interests 31,155 32,431
Other debtors 65,311 58,533
314,029 234,084
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,178 8,739
Bank loans and overdrafts 3,953 3,857
Amounts owed to group undertakings (1,316 ) (6,992 )
Other creditors 80,196 93,765
Taxation and social security 94,928 91,694
192,939 191,063
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,052 8,005
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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