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 10093080 Mr Jamie Allan Mr Keith Allan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10093080 2024-03-31 10093080 2025-03-31 10093080 2024-04-01 2025-03-31 10093080 frs-core:CurrentFinancialInstruments 2025-03-31 10093080 frs-core:Non-currentFinancialInstruments 2025-03-31 10093080 frs-core:BetweenOneFiveYears 2025-03-31 10093080 frs-core:ComputerEquipment 2025-03-31 10093080 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10093080 frs-core:ComputerEquipment 2024-03-31 10093080 frs-core:FurnitureFittings 2025-03-31 10093080 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10093080 frs-core:FurnitureFittings 2024-03-31 10093080 frs-core:NetGoodwill 2025-03-31 10093080 frs-core:NetGoodwill 2024-04-01 2025-03-31 10093080 frs-core:NetGoodwill 2024-03-31 10093080 frs-core:MotorVehicles 2025-03-31 10093080 frs-core:MotorVehicles 2024-04-01 2025-03-31 10093080 frs-core:MotorVehicles 2024-03-31 10093080 frs-core:WithinOneYear 2025-03-31 10093080 frs-core:ShareCapital 2025-03-31 10093080 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10093080 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10093080 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10093080 frs-bus:SmallEntities 2024-04-01 2025-03-31 10093080 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10093080 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10093080 frs-bus:Director1 2024-04-01 2025-03-31 10093080 frs-bus:Director2 2024-04-01 2025-03-31 10093080 frs-countries:EnglandWales 2024-04-01 2025-03-31 10093080 2023-03-31 10093080 2024-03-31 10093080 2023-04-01 2024-03-31 10093080 frs-core:CurrentFinancialInstruments 2024-03-31 10093080 frs-core:Non-currentFinancialInstruments 2024-03-31 10093080 frs-core:BetweenOneFiveYears 2024-03-31 10093080 frs-core:WithinOneYear 2024-03-31 10093080 frs-core:ShareCapital 2024-03-31 10093080 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10093080
JWA Financial Planning Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10093080
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,300 8,600
Tangible Assets 5 61,370 80,166
65,670 88,766
CURRENT ASSETS
Debtors 6 272,763 171,757
Cash at bank and in hand 177,704 148,557
450,467 320,314
Creditors: Amounts Falling Due Within One Year 7 (330,851 ) (230,528 )
NET CURRENT ASSETS (LIABILITIES) 119,616 89,786
TOTAL ASSETS LESS CURRENT LIABILITIES 185,286 178,552
Creditors: Amounts Falling Due After More Than One Year 8 (48,029 ) (60,024 )
NET ASSETS 137,257 118,528
CAPITAL AND RESERVES
Called up share capital 10 405 405
Profit and Loss Account 136,852 118,123
SHAREHOLDERS' FUNDS 137,257 118,528
Page 1
Page 2
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 Jamie Allan
Director
Mr Keith Allan
Director
05/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JWA Financial Planning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10093080 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 7)
9 7
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 43,000
As at 31 March 2025 43,000
Amortisation
As at 1 April 2024 34,400
Provided during the period 4,300
As at 31 March 2025 38,700
Net Book Value
As at 31 March 2025 4,300
As at 1 April 2024 8,600
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 119,385 8,864 44,699 172,948
Additions - 283 2,824 3,107
Disposals - - (649 ) (649 )
As at 31 March 2025 119,385 9,147 46,874 175,406
Depreciation
As at 1 April 2024 52,231 5,858 34,693 92,782
Provided during the period 16,788 822 4,234 21,844
Disposals - - (590 ) (590 )
As at 31 March 2025 69,019 6,680 38,337 114,036
Net Book Value
As at 31 March 2025 50,366 2,467 8,537 61,370
As at 1 April 2024 67,154 3,006 10,006 80,166
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,973 2,506
Prepayments and accrued income 34,201 42,737
42,174 45,243
Due after more than one year
Other debtors 230,589 126,514
272,763 171,757
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,397 11,397
Trade creditors 59,696 17,278
Other loans 3,510 425
Corporation tax 35,147 3,243
Other taxes and social security 4,543 4,566
Other creditors 9,444 5,899
Accruals and deferred income 14,437 17,469
Directors' loan accounts 192,677 170,251
330,851 230,528
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 48,029 60,024
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,397 11,397
Later than one year and not later than five years 48,029 60,024
59,426 71,421
59,426 71,421
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 405 405
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