Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 true No description of principal activity 1 September 2023 31 August 2024 31 August 2024 12827728 Dr Nelly Ben Hayoun Mr Mohammed Zafar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12827728 2023-08-31 12827728 2024-08-31 12827728 2023-09-01 2024-08-31 12827728 frs-core:CurrentFinancialInstruments 2024-08-31 12827728 frs-core:ComputerEquipment 2024-08-31 12827728 frs-core:ComputerEquipment 2023-09-01 2024-08-31 12827728 frs-core:ComputerEquipment 2023-08-31 12827728 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12827728 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 12827728 frs-bus:FullAccounts 2023-09-01 2024-08-31 12827728 frs-bus:SmallEntities 2023-09-01 2024-08-31 12827728 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 12827728 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12827728 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-09-01 2024-08-31 12827728 frs-bus:Director1 2023-09-01 2024-08-31 12827728 frs-bus:Director2 2023-09-01 2024-08-31 12827728 frs-countries:EnglandWales 2023-09-01 2024-08-31 12827728 2022-08-31 12827728 2023-08-31 12827728 2022-09-01 2023-08-31 12827728 frs-core:CurrentFinancialInstruments 2023-08-31 12827728 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12827728
UNION OF JUSTICE LTD
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2024
Moneypad Ltd
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Income and Expenditure Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors Dr Nelly Ben Hayoun
Mr Mohammed Zafar
Company Number 12827728
Registered Office 7 Bell Yard
London
WC2A 2JR
Accountants Moneypad Ltd
ACCA
B1 Vantage Park
Old Gloucester Road
Hambrook
Bristol
BS16 1GW
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Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2024.
Directors
The directors who held office during the year were as follows:
Dr Nelly Ben Hayoun
Mr Mohammed Zafar
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Dr Nelly Ben Hayoun
Director
13/08/2025
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Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of UNION OF JUSTICE LTD for the year ended 31 August 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of UNION OF JUSTICE LTD which comprise the Income and Expenditure 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 UNION OF JUSTICE LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of UNION OF JUSTICE LTD and state those matters that we have agreed to state to the directors of UNION OF JUSTICE LTD , 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 UNION OF JUSTICE LTD and its directors as a body for our work or for this report.
It is your duty to ensure that UNION OF JUSTICE LTD 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 UNION OF JUSTICE LTD . You consider that UNION OF JUSTICE LTD 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 UNION OF JUSTICE LTD . 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.
Sarah Jones FCCA
08/08/2025
Moneypad Ltd
ACCA
B1 Vantage Park
Old Gloucester Road
Hambrook
Bristol
BS16 1GW
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Income and Expenditure Account
2024 2023
Notes £ £
TURNOVER 185,968 110,232
Cost of sales (106,111 ) (51,588 )
GROSS SURPLUS 79,857 58,644
Administrative expenses (77,853 ) (58,186 )
OPERATING SURPLUS 2,004 458
Other interest receivable and similar income 90 24
SURPLUS BEFORE TAXATION 2,094 482
Tax on Surplus (100 ) (4 )
SURPLUS AFTER TAXATION BEING SURPLUS FOR THE FINANCIAL YEAR 1,994 478
The notes on pages 6 to 7 form part of these financial statements.
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Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,031 463
2,031 463
CURRENT ASSETS
Cash at bank and in hand 157,891 171,744
157,891 171,744
Creditors: Amounts Falling Due Within One Year 6 (157,369 ) (171,648 )
NET CURRENT ASSETS (LIABILITIES) 522 96
TOTAL ASSETS LESS CURRENT LIABILITIES 2,553 559
NET ASSETS 2,553 559
Income and Expenditure Account 2,553 559
MEMBERS' FUNDS 2,553 559
For the year ending 31 August 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Mohammed Zafar
Director
08/08/2025
The notes on pages 6 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
UNION OF JUSTICE LTD is a private company, limited by guarantee, incorporated in England & Wales, registered number 12827728 . The registered office is 7 Bell Yard, London, WC2A 2JR.
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:
Computer Equipment 25% RBM
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Grants, Donations and Other income
4.1 Grants received during the year were as follows:-
Grant 1 - a total of £45,000 (2023 : Nil) was received during the year out of which £27,283.25 was deferred to the next year.
Grant 2 - a total of Nil (2023 : £78,559) was received during the year out of which Nil was deferred to the next year.
Grant 3 - a total of £127,961 (2023 : £44,010) was received during the year out of which £128,000 was deferred to the next year.

Other Grants - a total of £1,459 was received during the year
4.2 Other incomes received during the year were as follows:-
Exchange gain/(loss) -  (4,119.65) (2023 : £1,878.44)
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 480
Additions 2,211
As at 31 August 2024 2,691
Depreciation
As at 1 September 2023 17
Provided during the period 643
As at 31 August 2024 660
Net Book Value
As at 31 August 2024 2,031
As at 1 September 2023 463
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 104 4
Other taxes and social security 1,398 4,785
Net wages 584 28
Accruals and deferred income 155,283 166,831
157,369 171,648
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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