Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13436623 Miss Jessica Crane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13436623 2025-03-31 13436623 2026-03-31 13436623 2025-04-01 2026-03-31 13436623 frs-core:CurrentFinancialInstruments 2026-03-31 13436623 frs-core:ComputerEquipment 2025-04-01 2026-03-31 13436623 frs-core:FurnitureFittings 2026-03-31 13436623 frs-core:FurnitureFittings 2025-04-01 2026-03-31 13436623 frs-core:FurnitureFittings 2025-03-31 13436623 frs-core:ShareCapital 2026-03-31 13436623 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13436623 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13436623 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13436623 frs-bus:SmallEntities 2025-04-01 2026-03-31 13436623 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13436623 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13436623 frs-bus:Director1 2025-04-01 2026-03-31 13436623 frs-countries:EnglandWales 2025-04-01 2026-03-31 13436623 2024-03-31 13436623 2025-03-31 13436623 2024-04-01 2025-03-31 13436623 frs-core:CurrentFinancialInstruments 2025-03-31 13436623 frs-core:ShareCapital 2025-03-31 13436623 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13436623
Jessica May Design Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13436623
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,519 16,376
7,519 16,376
CURRENT ASSETS
Debtors 5 109,953 56,171
Cash at bank and in hand 56,541 41,439
166,494 97,610
Creditors: Amounts Falling Due Within One Year 6 (165,185 ) (97,184 )
NET CURRENT ASSETS (LIABILITIES) 1,309 426
TOTAL ASSETS LESS CURRENT LIABILITIES 8,828 16,802
NET ASSETS 8,828 16,802
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,728 16,702
SHAREHOLDERS' FUNDS 8,828 16,802
Page 1
Page 2
For the year ending 31 March 2026 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 her 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
Miss Jessica Crane
Director
23/07/2026
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
Jessica May Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13436623 . The registered office is 1 Netherfield Road, Chapel-En-Le-Frith, High Peak, Derbyshire, SK23 0PN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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:
Fixtures & Fittings 20%/25% straight line
Computer Equipment 20%/25% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 41,146
As at 31 March 2026 41,146
Depreciation
As at 1 April 2025 24,770
Provided during the period 8,857
As at 31 March 2026 33,627
Net Book Value
As at 31 March 2026 7,519
As at 1 April 2025 16,376
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 7,486 41,562
Prepayments and accrued income 12,266 -
Other debtors 90,201 14,609
109,953 56,171
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 42,224 11,136
Bank loans and overdrafts 59,076 12,498
Corporation tax 7,533 4,423
Other taxes and social security 6,126 5,064
VAT 23,682 17,639
Accruals and deferred income 26,544 46,216
Director's loan account - 208
165,185 97,184
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4