Acorah Software Products - Accounts Production 19.2.450 false true false 1 March 2024 28 February 2025 28 February 2025 SC296677 Dr Jean-Pierre Jeannon Dr Philippa Riddle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC296677 2024-02-29 SC296677 2025-02-28 SC296677 2024-03-01 2025-02-28 SC296677 frs-core:ComputerEquipment 2024-03-01 2025-02-28 SC296677 frs-core:FurnitureFittings 2024-03-01 2025-02-28 SC296677 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC296677 frs-core:ShareCapital 2025-02-28 SC296677 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC296677 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC296677 frs-bus:AbridgedAccounts 2024-03-01 2025-02-28 SC296677 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC296677 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC296677 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC296677 frs-bus:Director1 2024-03-01 2025-02-28 SC296677 frs-bus:Director1 2024-02-29 SC296677 frs-bus:Director1 2025-02-28 SC296677 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 SC296677 frs-countries:Scotland 2024-03-01 2025-02-28
Registered number: SC296677
Jean-Pierre Jeannon Ltd.
ABRIDGED Financial Statements
For The Year Ended 28 February 2025
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC296677
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 81
Investment Properties 5 723,108
723,189
CURRENT ASSETS
Debtors 525,577
Investments 3,200
528,777
Creditors: Amounts Falling Due Within One Year 184
NET CURRENT ASSETS (LIABILITIES) 528,961
TOTAL ASSETS LESS CURRENT LIABILITIES 1,252,150
NET ASSETS 1,252,150
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 1,252,050
SHAREHOLDERS' FUNDS 1,252,150
Page 1
Page 2
For the year ending 28 February 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr Jean-Pierre Jeannon
Director
30 July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Jean-Pierre Jeannon Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC296677 . The registered office is 15 Manor Place, Edinburgh, EH3 7DH.
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% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Total
£
Cost
As at 1 March 2024 12,717
As at 28 February 2025 12,717
Depreciation
As at 1 March 2024 12,180
Provided during the period 456
As at 28 February 2025 12,636
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2025 81
As at 1 March 2024 537
5. Investment Property
2025
£
Fair Value
As at 1 March 2024 and 28 February 2025 723,108
6. Share Capital
2025
£
Allotted, Called up and fully paid 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Dr Jean-Pierre Jeannon 476,867 - 124,040 - 352,827
Page 4