Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12904017 Mr Robert Williams Ms Lorraine Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12904017 2024-03-31 12904017 2025-03-31 12904017 2024-04-01 2025-03-31 12904017 frs-core:CurrentFinancialInstruments 2025-03-31 12904017 frs-core:Non-currentFinancialInstruments 2025-03-31 12904017 frs-core:ShareCapital 2025-03-31 12904017 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12904017 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12904017 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12904017 frs-bus:SmallEntities 2024-04-01 2025-03-31 12904017 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12904017 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12904017 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12904017 frs-bus:OrdinaryShareClass1 2025-03-31 12904017 frs-core:UnlistedNon-exchangeTraded 2025-03-31 12904017 frs-core:UnlistedNon-exchangeTraded 2024-03-31 12904017 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 12904017 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 12904017 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 12904017 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 12904017 frs-bus:Director1 2024-04-01 2025-03-31 12904017 frs-bus:Director2 2024-04-01 2025-03-31 12904017 frs-bus:Director2 2024-03-31 12904017 frs-bus:Director2 2025-03-31 12904017 frs-countries:EnglandWales 2024-04-01 2025-03-31 12904017 2023-03-31 12904017 2024-03-31 12904017 2023-04-01 2024-03-31 12904017 frs-core:CurrentFinancialInstruments 2024-03-31 12904017 frs-core:Non-currentFinancialInstruments 2024-03-31 12904017 frs-core:ShareCapital 2024-03-31 12904017 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12904017 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 12904017
Josama Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Josama Holdings Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Josama Holdings Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Josama Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 07/12/2022. Our work has been undertaken solely to prepare for your approval the accounts of Josama Holdings Limited and state those matters that we have agreed to state to the directors of Josama Holdings Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Josama Holdings Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Josama Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Josama Holdings Limited . You consider that Josama Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Josama Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
11th August 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 12904017
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 2 2
2 2
CURRENT ASSETS
Debtors 5 182,685 198,210
Cash at bank and in hand 863 1,068
183,548 199,278
Creditors: Amounts Falling Due Within One Year 6 (172,063 ) (140,523 )
NET CURRENT ASSETS (LIABILITIES) 11,485 58,755
TOTAL ASSETS LESS CURRENT LIABILITIES 11,487 58,757
Creditors: Amounts Falling Due After More Than One Year 7 - (48,634 )
NET ASSETS 11,487 10,123
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 11,485 10,121
SHAREHOLDERS' FUNDS 11,487 10,123
For the year ending 31 March 2025 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 directors acknowledge their 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
Mr Robert Williams
Director
Ms Lorraine Wright
Director
11th August 2025
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
Josama Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12904017 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The principal place of trade was Unit 20 – 24, King Edward Industrial Estate, Gibraltar Row, Liverpool, L3 7HJ.
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. Fixed asset investment
Investments in subsidiaries are measured at cost less accumulated impairment on an annual basis. Impairment is recognised through the statement of profit and loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 April 2024 2
As at 31 March 2025 2
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 2
As at 1 April 2024 2
Josama Limited
Registered office: Inside United Kingdom
Nature of business: Importers of footwear.
Class of shares: 200 Ordinary A £0.01 per share. 
Holding % 100
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 134,051 149,576
Due after more than one year
Other debtors 48,634 48,634
182,685 198,210
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 162,367 138,621
Other creditors 9,479 1,300
Taxation and social security 217 602
172,063 140,523
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors - 48,634
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Ms Lorraine Wright 144,101 2,950 13,000 - 134,051
The above loan is unsecured, interest charged at the rate of 2.25% and repayable on demand.
10. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 4