Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12088150 J G Cogley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12088150 2024-07-31 12088150 2025-07-31 12088150 2024-08-01 2025-07-31 12088150 frs-core:CurrentFinancialInstruments 2025-07-31 12088150 frs-core:Non-currentFinancialInstruments 2025-07-31 12088150 frs-core:ComputerEquipment 2025-07-31 12088150 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12088150 frs-core:ComputerEquipment 2024-07-31 12088150 frs-core:PlantMachinery 2025-07-31 12088150 frs-core:PlantMachinery 2024-08-01 2025-07-31 12088150 frs-core:PlantMachinery 2024-07-31 12088150 frs-core:ShareCapital 2025-07-31 12088150 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12088150 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12088150 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12088150 frs-bus:SmallEntities 2024-08-01 2025-07-31 12088150 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12088150 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12088150 frs-bus:Director1 2024-08-01 2025-07-31 12088150 frs-countries:EnglandWales 2024-08-01 2025-07-31 12088150 2023-07-31 12088150 2024-07-31 12088150 2023-08-01 2024-07-31 12088150 frs-core:CurrentFinancialInstruments 2024-07-31 12088150 frs-core:Non-currentFinancialInstruments 2024-07-31 12088150 frs-core:ShareCapital 2024-07-31 12088150 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12088150
JGC Data Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12088150
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 367 490
367 490
CURRENT ASSETS
Stocks 5 816 1,690
Debtors 6 25,153 12,019
Cash at bank and in hand 2,539 1,566
28,508 15,275
Creditors: Amounts Falling Due Within One Year 7 (10,884 ) (14,096 )
NET CURRENT ASSETS (LIABILITIES) 17,624 1,179
TOTAL ASSETS LESS CURRENT LIABILITIES 17,991 1,669
Creditors: Amounts Falling Due After More Than One Year 8 - (1,576 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (70 ) (92 )
NET ASSETS 17,921 1
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 17,920 -
SHAREHOLDERS' FUNDS 17,921 1
Page 1
Page 2
For the year ending 31 July 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
J G Cogley
Director
16/01/2026
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
JGC Data Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12088150 . The registered office is 123 Hallgate, Cottingham, HU16 4DA.
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 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 850 600 1,450
As at 31 July 2025 850 600 1,450
Depreciation
As at 1 August 2024 502 458 960
Provided during the period 87 36 123
As at 31 July 2025 589 494 1,083
Net Book Value
As at 31 July 2025 261 106 367
As at 1 August 2024 348 142 490
5. Stocks
2025 2024
£ £
Work in progress 816 1,690
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,176 9,375
Other debtors 8,977 2,644
25,153 12,019
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 98 -
Bank loans and overdrafts - 1,537
Corporation tax 10,014 4,296
Other taxes and social security 378 -
Director's loan account 394 8,263
10,884 14,096
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,576
Page 4