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 SC448810 Mr Christopher Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC448810 2023-10-31 SC448810 2024-10-31 SC448810 2023-11-01 2024-10-31 SC448810 frs-core:CurrentFinancialInstruments 2024-10-31 SC448810 frs-core:Non-currentFinancialInstruments 2024-10-31 SC448810 frs-core:ComputerEquipment 2024-10-31 SC448810 frs-core:ComputerEquipment 2023-11-01 2024-10-31 SC448810 frs-core:ComputerEquipment 2023-10-31 SC448810 frs-core:FurnitureFittings 2024-10-31 SC448810 frs-core:FurnitureFittings 2023-11-01 2024-10-31 SC448810 frs-core:FurnitureFittings 2023-10-31 SC448810 frs-core:PlantMachinery 2024-10-31 SC448810 frs-core:PlantMachinery 2023-11-01 2024-10-31 SC448810 frs-core:PlantMachinery 2023-10-31 SC448810 frs-core:ShareCapital 2024-10-31 SC448810 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC448810 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC448810 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 SC448810 frs-bus:SmallEntities 2023-11-01 2024-10-31 SC448810 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC448810 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 SC448810 frs-bus:Director1 2023-11-01 2024-10-31 SC448810 frs-core:CurrentFinancialInstruments 1 2024-10-31 SC448810 frs-core:CurrentFinancialInstruments 2 2024-10-31 SC448810 frs-core:CurrentFinancialInstruments 3 2024-10-31 SC448810 frs-countries:Scotland 2023-11-01 2024-10-31 SC448810 2022-10-31 SC448810 2023-10-31 SC448810 2022-11-01 2023-10-31 SC448810 frs-core:CurrentFinancialInstruments 2023-10-31 SC448810 frs-core:Non-currentFinancialInstruments 2023-10-31 SC448810 frs-core:ShareCapital 2023-10-31 SC448810 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC448810 frs-core:CurrentFinancialInstruments 1 2023-10-31 SC448810 frs-core:CurrentFinancialInstruments 2 2023-10-31 SC448810 frs-core:CurrentFinancialInstruments 3 2023-10-31
Registered number: SC448810
Njc Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Kenneth Phillips & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC448810
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 739 2,755
739 2,755
CURRENT ASSETS
Debtors 5 352,553 708,243
Cash at bank and in hand 5,329 831
357,882 709,074
Creditors: Amounts Falling Due Within One Year 6 (307,502 ) (699,177 )
NET CURRENT ASSETS (LIABILITIES) 50,380 9,897
TOTAL ASSETS LESS CURRENT LIABILITIES 51,119 12,652
Creditors: Amounts Falling Due After More Than One Year 7 (17,285 ) (27,401 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,192 ) (1,192 )
NET ASSETS/(LIABILITIES) 32,642 (15,941 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 32,542 (16,041 )
SHAREHOLDERS' FUNDS 32,642 (15,941)
Page 1
Page 2
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 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 Christopher Campbell
Director
16th July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Njc Recruitment Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC448810 . The registered office is 137 Shawbridge Street, Glasgow, G43 1QQ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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 20%
Fixtures & Fittings 20%
Computer Equipment 100%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 5,000 5,076 1,092 11,168
As at 31 October 2024 5,000 5,076 1,092 11,168
Depreciation
As at 1 November 2023 4,000 3,321 1,092 8,413
Provided during the period 1,000 1,016 - 2,016
As at 31 October 2024 5,000 4,337 1,092 10,429
Net Book Value
As at 31 October 2024 - 739 - 739
As at 1 November 2023 1,000 1,755 - 2,755
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 157,403 375,410
Other debtors 2,500 237,500
Other taxes and social security 192,650 95,333
352,553 708,243
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 29,061 18,568
Corporation tax 10,823 10,823
VAT 78,085 103,776
Other creditors (1) 64,862 240,000
Other creditors (2) 97,943 294,642
Pension 1,075 -
Accruals and deferred income 25,653 31,368
307,502 699,177
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,285 27,401
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
Proposed Final Dividend of £10,500
Page 4