Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 10 November 2022 false 1 December 2023 30 November 2024 30 November 2024 SC749940 Mr Jamie Williamson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC749940 2023-11-30 SC749940 2024-11-30 SC749940 2023-12-01 2024-11-30 SC749940 frs-core:CurrentFinancialInstruments 2024-11-30 SC749940 frs-core:ComputerEquipment 2024-11-30 SC749940 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC749940 frs-core:ComputerEquipment 2023-11-30 SC749940 frs-core:FurnitureFittings 2024-11-30 SC749940 frs-core:FurnitureFittings 2023-12-01 2024-11-30 SC749940 frs-core:FurnitureFittings 2023-11-30 SC749940 frs-core:ShareCapital 2024-11-30 SC749940 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC749940 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC749940 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC749940 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC749940 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC749940 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC749940 frs-core:DeferredTaxation 2023-12-01 2024-11-30 SC749940 frs-core:DeferredTaxation 2024-11-30 SC749940 frs-bus:Director1 2023-12-01 2024-11-30 SC749940 frs-countries:Scotland 2023-12-01 2024-11-30 SC749940 2022-11-09 SC749940 2023-11-30 SC749940 2022-11-10 2023-11-30 SC749940 frs-core:CurrentFinancialInstruments 2023-11-30 SC749940 frs-core:ShareCapital 2023-11-30 SC749940 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC749940
JDW Sports Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
JDW Sports Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JDW Sports Limited
Balance Sheet
As At 30 November 2024
Balance Sheet
Registered number: SC749940

| 30 November 2024 | 30 November 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,279 |  | -
|  |  | 33,279 |  | -
CURRENT ASSETS
Stocks | 5 | 38,120 |  | - |
Debtors | 6 | 7,620 |  | - |
Cash at bank and in hand |  | 35,715 |  | 100 |
|  | 81,455 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,259 ) |  | (385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,196 |  | (285 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 80,475 |  | (285 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (8,320 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 72,155 |  | (285 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 130,100 |  | 100
Profit and Loss Account |  |  | (57,945 ) |  | (385 )
SHAREHOLDERS' FUNDS |  |  | 72,155 |  | (285)

Page 1
Page 2
JDW Sports Limited
Balance Sheet (continued)
As At 30 November 2024
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 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 Jamie Williamson Director
12/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JDW Sports Limited
Notes to the Financial Statements
For The Year Ended 30 November 2024
Notes to the Financial Statements
1. General Information
JDW Sports Limited is a private company, limited by shares, incorporated in Scotland, registered number SC749940 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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.
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:

Fixtures & Fittings | 20% - reducing balance basis
Computer Equipment | 20% - reducing balance basis

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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
Page 3
Page 4
JDW Sports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2023 | - | - | -
Additions | 36,717 | 989 | 37,706
As at 30 November 2024 | 36,717 | 989 | 37,706
Depreciation
As at 1 December 2023 | - | - | -
Provided during the period | 4,322 | 105 | 4,427
As at 30 November 2024 | 4,322 | 105 | 4,427
Net Book Value
As at 30 November 2024 | 32,395 | 884 | 33,279
As at 1 December 2023 | - | - | -

5. Stocks

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Stock | 38,120 |  | -

6. Debtors

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7,620 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,529 |  | -
Other creditors | 28,730 |  | 385
| 34,259 |  | 385

Included within other creditors is a directors loan account of £27,331 (2023 - £265), which is unsecured, interest free and has no fixed terms of repayment.
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Other timing differences | 8,320 |  | -

Page 4
Page 5
JDW Sports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Additions | 8,320 | 8,320
Balance at 30 November 2024 | 8,320 | 8,320

10. Share Capital

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 130,100 |  | 100

Page 5