Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 12891898 Mr Andrew Jackson Mrs Victoria Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12891898 2024-01-31 12891898 2025-01-31 12891898 2024-02-01 2025-01-31 12891898 frs-core:FurnitureFittings 2025-01-31 12891898 frs-core:FurnitureFittings 2024-02-01 2025-01-31 12891898 frs-core:FurnitureFittings 2024-01-31 12891898 frs-core:NetGoodwill 2025-01-31 12891898 frs-core:NetGoodwill 2024-02-01 2025-01-31 12891898 frs-core:NetGoodwill 2024-01-31 12891898 frs-core:PlantMachinery 2025-01-31 12891898 frs-core:PlantMachinery 2024-02-01 2025-01-31 12891898 frs-core:PlantMachinery 2024-01-31 12891898 frs-core:ShareCapital 2025-01-31 12891898 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12891898 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12891898 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 12891898 frs-bus:SmallEntities 2024-02-01 2025-01-31 12891898 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12891898 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12891898 frs-bus:Director1 2024-02-01 2025-01-31 12891898 frs-bus:Director2 2024-02-01 2025-01-31 12891898 frs-countries:EnglandWales 2024-02-01 2025-01-31 12891898 2023-01-31 12891898 2024-01-31 12891898 2023-02-01 2024-01-31 12891898 frs-core:ShareCapital 2024-01-31 12891898 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 12891898
Jackson's Garden Café Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TaxAssist Accountants Bourton
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12891898
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,131 10,653
Tangible Assets 5 9,098 10,610
18,229 21,263
CURRENT ASSETS
Debtors 6 - 104
Cash at bank and in hand 4,426 1,645
4,426 1,749
Creditors: Amounts Falling Due Within One Year 7 (86,254 ) (96,994 )
NET CURRENT ASSETS (LIABILITIES) (81,828 ) (95,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES (63,599 ) (73,982 )
NET LIABILITIES (63,599 ) (73,982 )
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account (63,602 ) (73,985 )
SHAREHOLDERS' FUNDS (63,599) (73,982)
Page 1
Page 2
For the year ending 31 January 2025 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 Andrew Jackson
Director
31/10/2025
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
Jackson's Garden Café Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12891898 . The registered office is Phoenix House Moore Road, Bourton on the Water, Cheltenham, GL54 2AZ.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the grounds that the director
will continue to provide sufficient finance to enable the company to continue trading for the
foreseeable future.
2.3. 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.
2.4. 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 the profit and loss account over its estimated economic life of ten years.
2.5. 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 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 15,219
As at 31 January 2025 15,219
Amortisation
As at 1 February 2024 4,566
Provided during the period 1,522
As at 31 January 2025 6,088
...CONTINUED
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Page 4
Net Book Value
As at 31 January 2025 9,131
As at 1 February 2024 10,653
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 27,351 4,163 31,514
Additions - 1,226 1,226
As at 31 January 2025 27,351 5,389 32,740
Depreciation
As at 1 February 2024 19,247 1,657 20,904
Provided during the period 2,026 712 2,738
As at 31 January 2025 21,273 2,369 23,642
Net Book Value
As at 31 January 2025 6,078 3,020 9,098
As at 1 February 2024 8,104 2,506 10,610
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 104
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 86,254 96,994
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 4