Acorah Software Products - Accounts Production 16.4.675 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 13358554 S L Chan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13358554 2024-04-30 13358554 2025-04-30 13358554 2024-05-01 2025-04-30 13358554 frs-core:CurrentFinancialInstruments 2025-04-30 13358554 frs-core:ComputerEquipment 2025-04-30 13358554 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13358554 frs-core:ComputerEquipment 2024-04-30 13358554 frs-core:ShareCapital 2025-04-30 13358554 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13358554 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13358554 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13358554 frs-bus:SmallEntities 2024-05-01 2025-04-30 13358554 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13358554 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13358554 frs-bus:Director1 2024-05-01 2025-04-30 13358554 frs-countries:EnglandWales 2024-05-01 2025-04-30 13358554 2023-04-30 13358554 2024-04-30 13358554 2023-05-01 2024-04-30 13358554 frs-core:CurrentFinancialInstruments 2024-04-30 13358554 frs-core:ShareCapital 2024-04-30 13358554 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13358554
CJA Ventures Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13358554
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 538 769
Investment Properties 5 66,356 66,356
66,894 67,125
CURRENT ASSETS
Debtors 6 450 565
Cash at bank and in hand 2,705 1,185
3,155 1,750
Creditors: Amounts Falling Due Within One Year 7 (73,400 ) (70,797 )
NET CURRENT ASSETS (LIABILITIES) (70,245 ) (69,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,351 ) (1,922 )
NET LIABILITIES (3,351 ) (1,922 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (3,352 ) (1,923 )
SHAREHOLDERS' FUNDS (3,351) (1,922)
For the year ending 30 April 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
S L Chan
Director
25/07/2025
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
CJA Ventures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13358554 . The registered office is 79 Christ Church Mount, Epsom, KT19 8LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting
Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the
Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure
requirements of section 1A of FRS 102 have been applied other than where additional disclosure is
required to show a true and fair view.

The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at
fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.

Property income

Property income represents rental income and is recognised in the profit and loss account on a straight line basis over the term of the tenancy agreement.
2.4. 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:
Computer Equipment 25% straight line method
2.5. 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: 1 (2024: 2)
1 2
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 923
As at 30 April 2025 923
Depreciation
As at 1 May 2024 154
Provided during the period 231
As at 30 April 2025 385
Net Book Value
As at 30 April 2025 538
As at 1 May 2024 769
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 66,356
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 450 -
Prepayments and accrued income - 565
450 565
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net wages - 250
Other creditors 73,400 70,547
73,400 70,797
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3