Acorah Software Products - Accounts Production 16.7.461 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 NI666480 Mr Brendan Fitzsimmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI666480 2023-12-31 NI666480 2024-12-31 NI666480 2024-01-01 2024-12-31 NI666480 frs-core:CurrentFinancialInstruments 2024-12-31 NI666480 frs-core:MotorVehicles 2024-12-31 NI666480 frs-core:MotorVehicles 2024-01-01 2024-12-31 NI666480 frs-core:MotorVehicles 2023-12-31 NI666480 frs-core:ShareCapital 2024-12-31 NI666480 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI666480 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI666480 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI666480 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI666480 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI666480 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI666480 frs-bus:Director1 2024-01-01 2024-12-31 NI666480 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI666480 2022-12-31 NI666480 2023-12-31 NI666480 2023-01-01 2023-12-31 NI666480 frs-core:CurrentFinancialInstruments 2023-12-31 NI666480 frs-core:ShareCapital 2023-12-31 NI666480 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI666480
B.J.f International Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Clarke&Co. Accountant's
53 Andersonstown Road
Belfast
Antrim
BT11 9AG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI666480
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,632 153,684
130,632 153,684
CURRENT ASSETS
Debtors 5 47,516 82,990
Cash at bank and in hand 8,880 90
56,396 83,080
Creditors: Amounts Falling Due Within One Year 6 (150,601 ) (202,478 )
NET CURRENT ASSETS (LIABILITIES) (94,205 ) (119,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,427 34,286
NET ASSETS 36,427 34,286
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 36,327 34,186
SHAREHOLDERS' FUNDS 36,427 34,286
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 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 Brendan Fitzsimmons
Director
30 December 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
B.J.f International Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI666480 . The registered office is 63 Lagmore Drive, Belfast, BT17 0TG.
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:
Motor Vehicles 15% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2024 180,805
As at 31 December 2024 180,805
Depreciation
As at 1 January 2024 27,121
Provided during the period 23,052
As at 31 December 2024 50,173
Net Book Value
As at 31 December 2024 130,632
As at 1 January 2024 153,684
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 47,516 71,645
Other debtors - 11,345
47,516 82,990
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 145,391 200,783
Bank loans and overdrafts - 975
Other creditors 840 720
Taxation and social security 4,370 -
150,601 202,478
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3