Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09883391 Mr Neil John Carroll Mrs Cloreine Margaret Carroll Neil John Carroll and Cloreine Margrett Carroll true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09883391 2023-11-30 09883391 2024-11-30 09883391 2023-12-01 2024-11-30 09883391 frs-core:CurrentFinancialInstruments 2024-11-30 09883391 frs-core:FurnitureFittings 2024-11-30 09883391 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09883391 frs-core:FurnitureFittings 2023-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 09883391 frs-core:PlantMachinery 2024-11-30 09883391 frs-core:PlantMachinery 2023-12-01 2024-11-30 09883391 frs-core:PlantMachinery 2023-11-30 09883391 frs-core:ShareCapital 2024-11-30 09883391 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09883391 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09883391 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09883391 frs-bus:SmallEntities 2023-12-01 2024-11-30 09883391 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09883391 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09883391 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 09883391 frs-bus:OrdinaryShareClass1 2024-11-30 09883391 1 2023-12-01 2024-11-30 09883391 frs-bus:Director1 2023-12-01 2024-11-30 09883391 frs-bus:Director1 2023-11-30 09883391 frs-bus:Director1 2024-11-30 09883391 frs-bus:Director2 2023-12-01 2024-11-30 09883391 frs-bus:Director2 2023-11-30 09883391 frs-bus:Director2 2024-11-30 09883391 frs-countries:EnglandWales 2023-12-01 2024-11-30 09883391 2022-11-30 09883391 2023-11-30 09883391 2022-12-01 2023-11-30 09883391 frs-core:CurrentFinancialInstruments 2023-11-30 09883391 frs-core:ShareCapital 2023-11-30 09883391 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09883391 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: 09883391
NJC Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09883391
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 133,300 72,415
133,300 72,415
CURRENT ASSETS
Stocks 5 15,000 9,000
Debtors 6 62,055 33,026
Cash at bank and in hand 1,581 8,254
78,636 50,280
Creditors: Amounts Falling Due Within One Year 7 (189,210 ) (77,267 )
NET CURRENT ASSETS (LIABILITIES) (110,574 ) (26,987 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,726 45,428
NET ASSETS 22,726 45,428
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 22,626 45,328
SHAREHOLDERS' FUNDS 22,726 45,428
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 Neil John Carroll
Director
17 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
NJC Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09883391 . The registered office is 145/147 Hatfield Road, St.Albans, Hertfordshire, AL1 4JY.
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:
Leasehold Improvements 10% Straight Line Method
Plant & Machinery 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 6 5
6 5
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 38,513 24,868 23,619 87,000
Additions 64,283 13,393 4,357 82,033
As at 30 November 2024 102,796 38,261 27,976 169,033
...CONTINUED
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Page 3
Depreciation
As at 1 December 2023 1,095 7,851 5,639 14,585
Provided during the period 5,271 9,700 6,177 21,148
As at 30 November 2024 6,366 17,551 11,816 35,733
Net Book Value
As at 30 November 2024 96,430 20,710 16,160 133,300
As at 1 December 2023 37,418 17,017 17,980 72,415
5. Stocks
2024 2023
£ £
Stock 15,000 9,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,044 1,015
Rent Deposit 7,250 7,250
Amounts owed by group undertakings 53,761 24,761
62,055 33,026
Included in Amounts owed by group undertakings is a balance of £53,761 (2023: £24,761) which is owed by NJC Retail Ltd (Company No.07388874) of which Mr Neil John Carroll is a Director.
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 43,841 657
Other loans 29,700 -
Other taxes and social security 1,600 489
VAT 25,445 11,576
Directors' loan accounts 88,624 64,545
189,210 77,267
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Neil John Carroll (32,272 ) 10,597 (22,637 ) - (44,312 )
Mrs Cloreine Margaret Carroll (32,273 ) 10,597 (22,637 ) - (44,312 )
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling parties are Neil John Carroll and Cloreine Margrett Carroll by virtue of their ownership of 100% of the issued share capital in the company.
Page 4