Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC719570 Mr Jonathan Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC719570 2024-01-31 SC719570 2025-01-31 SC719570 2024-02-01 2025-01-31 SC719570 frs-core:CurrentFinancialInstruments 2025-01-31 SC719570 frs-core:Non-currentFinancialInstruments 2025-01-31 SC719570 frs-core:ShareCapital 2025-01-31 SC719570 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC719570 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC719570 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC719570 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC719570 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC719570 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC719570 frs-bus:Director1 2024-02-01 2025-01-31 SC719570 frs-core:Non-currentFinancialInstruments 1 2025-01-31 SC719570 frs-countries:Scotland 2024-02-01 2025-01-31 SC719570 2023-01-31 SC719570 2024-01-31 SC719570 2023-02-01 2024-01-31 SC719570 frs-core:CurrentFinancialInstruments 2024-01-31 SC719570 frs-core:Non-currentFinancialInstruments 2024-01-31 SC719570 frs-core:ShareCapital 2024-01-31 SC719570 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC719570 frs-core:Non-currentFinancialInstruments 1 2024-01-31
Registered number: SC719570
Jh Property Group Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
D Napier Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC719570
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 423,770 247,054
Debtors 5 - 23,354
Cash at bank and in hand 49 193
423,819 270,601
Creditors: Amounts Falling Due Within One Year 6 (161,709 ) (314,500 )
NET CURRENT ASSETS (LIABILITIES) 262,110 (43,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES 262,110 (43,899 )
Creditors: Amounts Falling Due After More Than One Year 7 (314,147 ) -
NET LIABILITIES (52,037 ) (43,899 )
CAPITAL AND RESERVES
Called up share capital 8 103 103
Profit and Loss Account (52,140 ) (44,002 )
SHAREHOLDERS' FUNDS (52,037) (43,899)
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 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 Jonathan Hill
Director
7th November 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
Jh Property Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC719570 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.
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. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Stocks
2025 2024
£ £
Stock 423,770 247,054
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 23,354
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 185,350
Other creditors 138,363 129,150
Director's loan account 23,346 -
161,709 314,500
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors (1) 314,147 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 103 103
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