Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07120154 Ms Jayne Smith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07120154 2023-12-31 07120154 2024-12-31 07120154 2024-01-01 2024-12-31 07120154 frs-core:CurrentFinancialInstruments 2024-12-31 07120154 frs-core:ComputerEquipment 2024-12-31 07120154 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07120154 frs-core:ComputerEquipment 2023-12-31 07120154 frs-core:FurnitureFittings 2024-12-31 07120154 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07120154 frs-core:FurnitureFittings 2023-12-31 07120154 frs-core:NetGoodwill 2024-12-31 07120154 frs-core:NetGoodwill 2024-01-01 2024-12-31 07120154 frs-core:NetGoodwill 2023-12-31 07120154 frs-core:ShareCapital 2024-12-31 07120154 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07120154 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07120154 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07120154 frs-bus:SmallEntities 2024-01-01 2024-12-31 07120154 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07120154 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07120154 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 07120154 frs-bus:OrdinaryShareClass1 2024-12-31 07120154 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 07120154 frs-bus:OrdinaryShareClass2 2024-12-31 07120154 1 2024-01-01 2024-12-31 07120154 frs-bus:Director1 2024-01-01 2024-12-31 07120154 frs-countries:EnglandWales 2024-01-01 2024-12-31 07120154 2022-12-31 07120154 2023-12-31 07120154 2023-01-01 2023-12-31 07120154 frs-core:CurrentFinancialInstruments 2023-12-31 07120154 frs-core:ShareCapital 2023-12-31 07120154 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07120154 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 07120154 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31
Registered number: 07120154
Jayne Smith Design Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
B&L Accountants Ltd
Jayne Smith Design Ltd
Contents
Contents

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

Page 1
Jayne Smith Design Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07120154

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,800 |  | 2,700
|  |  | 7,800 |  | 2,700
CURRENT ASSETS
Cash at bank and in hand |  | 1,693 |  | 2,445 |
|  | 1,693 |  | 2,445 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,497 ) |  | (4,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,804 ) |  | (1,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,004 ) |  | 712
NET (LIABILITIES)/ASSETS |  |  | (1,004 ) |  | 712
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Profit and Loss Account |  |  | (1,008 ) |  | 708
SHAREHOLDERS' FUNDS |  |  | (1,004) |  | 712

For the year ending 31 December 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 her 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

Ms Jayne Smith Director
21/08/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Jayne Smith Design Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Jayne Smith Design Ltd Registered number 07120154 is a limited by shares company incorporated in England & Wales. The Registered Office is 6 Wall Close, Lawley Village, Telford, TF4 2GR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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%
Computer Equipment | 20%

2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 3,000
Additions | 6,000
As at 31 December 2024 | 9,000
Amortisation
As at 1 January 2024 | 300
Provided during the period | 900
As at 31 December 2024 | 1,200
Net Book Value
As at 31 December 2024 | 7,800
As at 1 January 2024 | 2,700

Page 2
Page 3
Jayne Smith Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 437 | 811 | 1,248
As at 31 December 2024 | 437 | 811 | 1,248
Depreciation
As at 1 January 2024 | 437 | 811 | 1,248
As at 31 December 2024 | 437 | 811 | 1,248
Net Book Value
As at 31 December 2024 | - | - | -
As at 1 January 2024 | - | - | -

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 286
Accruals and deferred income | 500 |  | 500
Director's loan account | 9,997 |  | 3,647
| 10,497 |  | 4,433

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.000 each | 1 |  | 1
3 Ordinary A shares of £ 1.000 each | 3 |  | 3
| 4 |  | 4

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2024 | 2023
--- | --- | ---
| £ | £
Ms Jayne Smith | - | 1,000

9. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 1,000

10. Ultimate Controlling Party
The company's ultimate controlling party is Jayne Smith by virtue of her ownership of 100% of the issued share capital in the company.
Page 3