Company Registration No. SC761522 (Scotland)
JRC Software Ltd
Unaudited accounts
for the period from 17 April 2023 to 31 March 2024
JRC Software Ltd
Unaudited accounts
Contents
JRC Software Ltd
Company Information
for the period from 17 April 2023 to 31 March 2024
Director
Jonathan Roger Cobb
Company Number
SC761522 (Scotland)
Registered Office
30 Crawford Road
Houston
Johnstone
PA6 7DA
United Kingdom
Accountants
Virtue Accounting Limited
53 Warwick Street
Coventry
CV5 6ET
JRC Software Ltd
Statement of financial position
as at 31 March 2024
Cash at bank and in hand
15,673
Creditors: amounts falling due within one year
(13,363)
Called up share capital
24
Profit and loss account
2,286
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 April 2024 and were signed on its behalf by
Jonathan Roger Cobb
Director
Company Registration No. SC761522
JRC Software Ltd
Notes to the Accounts
for the period from 17 April 2023 to 31 March 2024
JRC Software Ltd is a private company, limited by shares, registered in Scotland, registration number SC761522. The registered office is 30 Crawford Road, Houston, Johnstone, PA6 7DA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Movements on directors' loan accounts represent timing differences between amounts owed, and payments made, to directors in respect of expenses, remuneration and dividends.
At the reporting date the amount owed by the company to Mr J Cobb was £312, a movement of £312 from the £nil owed by the company at the beginning of the period.
No interest is charged on balances and no guarantees have been provided by either the company or the directors.
5
Average number of employees
During the period the average number of employees was 2.