Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09906401 Mr Justin Powlesland Mrs Lydia Powlesland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09906401 2023-12-31 09906401 2024-12-31 09906401 2024-01-01 2024-12-31 09906401 frs-core:CurrentFinancialInstruments 2024-12-31 09906401 frs-core:Non-currentFinancialInstruments 2024-12-31 09906401 frs-core:FurnitureFittings 2024-12-31 09906401 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09906401 frs-core:FurnitureFittings 2023-12-31 09906401 frs-core:MotorVehicles 2024-12-31 09906401 frs-core:MotorVehicles 2024-01-01 2024-12-31 09906401 frs-core:MotorVehicles 2023-12-31 09906401 frs-core:PlantMachinery 2024-12-31 09906401 frs-core:PlantMachinery 2024-01-01 2024-12-31 09906401 frs-core:PlantMachinery 2023-12-31 09906401 frs-core:ShareCapital 2024-12-31 09906401 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09906401 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09906401 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09906401 frs-bus:SmallEntities 2024-01-01 2024-12-31 09906401 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09906401 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09906401 frs-bus:Director1 2024-01-01 2024-12-31 09906401 frs-bus:Director2 2024-01-01 2024-12-31 09906401 frs-core:Non-currentFinancialInstruments 1 2024-12-31 09906401 frs-countries:EnglandWales 2024-01-01 2024-12-31 09906401 2022-12-31 09906401 2023-12-31 09906401 2023-01-01 2023-12-31 09906401 frs-core:CurrentFinancialInstruments 2023-12-31 09906401 frs-core:Non-currentFinancialInstruments 2023-12-31 09906401 frs-core:ShareCapital 2023-12-31 09906401 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09906401 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 09906401
JHP Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
TS Partners Ltd
2-4 Gladstone Place
Newton Abbot
Devon
TQ12 2AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09906401
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,869 50,134
37,869 50,134
CURRENT ASSETS
Debtors 5 254,151 178,191
Cash at bank and in hand 48,017 108,723
302,168 286,914
Creditors: Amounts Falling Due Within One Year 6 (177,272 ) (105,400 )
NET CURRENT ASSETS (LIABILITIES) 124,896 181,514
TOTAL ASSETS LESS CURRENT LIABILITIES 162,765 231,648
Creditors: Amounts Falling Due After More Than One Year 7 (43,800 ) (51,863 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (510 ) (510 )
NET ASSETS 118,455 179,275
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 118,454 179,274
SHAREHOLDERS' FUNDS 118,455 179,275
Page 1
Page 2
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 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 Justin Powlesland
Director
16/09/2025
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
JHP Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09906401 . The registered office is 5 Poundpark Gardens, Exeter, Devon, EX1 4BY.
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% Straight line method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 20% Straight line method
2.4. 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: 37 (2023: 13)
37 13
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 37,824 98,660 6,913 143,397
Additions 1,477 - - 1,477
As at 31 December 2024 39,301 98,660 6,913 144,874
Depreciation
As at 1 January 2024 31,523 57,038 4,702 93,263
Provided during the period 1,954 10,405 1,383 13,742
As at 31 December 2024 33,477 67,443 6,085 107,005
Net Book Value
As at 31 December 2024 5,824 31,217 828 37,869
As at 1 January 2024 6,301 41,622 2,211 50,134
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 93,988 122,001
Amounts recoverable on contracts 14,711 27,431
Other debtors 145,452 28,759
254,151 178,191
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 27,420 18,759
Corporation tax 5,367 12,956
Other taxes and social security 40,240 37,050
Other creditors 104,245 36,635
177,272 105,400
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Finance lease and HP contracts more than one year 43,800 51,863
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4