Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13884808 Mr James Paul iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13884808 2024-02-29 13884808 2025-02-28 13884808 2024-03-01 2025-02-28 13884808 frs-core:CurrentFinancialInstruments 2025-02-28 13884808 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 13884808 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13884808 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 13884808 frs-core:SharePremium 2025-02-28 13884808 frs-core:ShareCapital 2025-02-28 13884808 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13884808 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13884808 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13884808 frs-bus:SmallEntities 2024-03-01 2025-02-28 13884808 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13884808 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13884808 frs-bus:Director1 2024-03-01 2025-02-28 13884808 frs-bus:Director1 2024-02-29 13884808 frs-bus:Director1 2025-02-28 13884808 frs-countries:EnglandWales 2024-03-01 2025-02-28 13884808 2023-02-28 13884808 2024-02-29 13884808 2023-03-01 2024-02-29 13884808 frs-core:CurrentFinancialInstruments 2024-02-29 13884808 frs-core:SharePremium 2024-02-29 13884808 frs-core:ShareCapital 2024-02-29 13884808 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13884808
Jpms Holdings Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13884808
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 206,146 206,146
206,146 206,146
CURRENT ASSETS
Debtors 5 43,661 43,500
Cash at bank and in hand 23,289 20,862
66,950 64,362
Creditors: Amounts Falling Due Within One Year 6 (185,603 ) (192,964 )
NET CURRENT ASSETS (LIABILITIES) (118,653 ) (128,602 )
TOTAL ASSETS LESS CURRENT LIABILITIES 87,493 77,544
NET ASSETS 87,493 77,544
CAPITAL AND RESERVES
Called up share capital 7 91 91
Share premium account 45,000 45,000
Profit and Loss Account 42,402 32,453
SHAREHOLDERS' FUNDS 87,493 77,544
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For the year ending 28 February 2025 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 James Paul
Director
14/08/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Jpms Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13884808 . The registered office is The Bristol Office, 2nd Floor 5 High Street, Westbury On Trym, Bristol, BS9 3BY.
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:
Freehold No depreciation charge
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 March 2024 206,146
As at 28 February 2025 206,146
Net Book Value
As at 28 February 2025 206,146
As at 1 March 2024 206,146
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 43,661 43,500
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Accruals and deferred income 823 745
Director's loan account 86,292 93,732
Amounts owed to group undertakings 98,488 98,488
185,603 192,964
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 91 91
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr James Paul (93,732 ) (1,870 ) 9,310 - (86,292 )
The above loan is unsecured, interest free and repayable on demand.
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