Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 00183343 Mr Jonathan Pilkington Mr Roger Pilkington Mr Roger Pilkington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00183343 2023-12-31 00183343 2024-12-31 00183343 2024-01-01 2024-12-31 00183343 frs-core:CurrentFinancialInstruments 2024-12-31 00183343 frs-core:OtherReservesSubtotal 2024-12-31 00183343 frs-core:ShareCapital 2024-12-31 00183343 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00183343 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00183343 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 00183343 frs-bus:SmallEntities 2024-01-01 2024-12-31 00183343 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00183343 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00183343 frs-core:ListedExchangeTraded 2024-12-31 00183343 frs-core:ListedExchangeTraded 2023-12-31 00183343 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 00183343 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-12-31 00183343 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-12-31 00183343 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 00183343 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00183343 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 00183343 frs-bus:Director1 2024-01-01 2024-12-31 00183343 frs-bus:Director2 2024-01-01 2024-12-31 00183343 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 00183343 frs-countries:EnglandWales 2024-01-01 2024-12-31 00183343 2022-12-31 00183343 2023-12-31 00183343 2023-01-01 2023-12-31 00183343 frs-core:CurrentFinancialInstruments 2023-12-31 00183343 frs-core:OtherReservesSubtotal 2023-12-31 00183343 frs-core:ShareCapital 2023-12-31 00183343 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 00183343
J.Batty And Co.Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
J.Batty And Co.Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
J.Batty And Co.Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 00183343

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 222,692 |  | 229,895
|  |  | 222,692 |  | 229,895
CURRENT ASSETS
Cash at bank and in hand |  | 22,185 |  | 21,186 |
|  | 22,185 |  | 21,186 |
Creditors: Amounts Falling Due Within One Year | 6 | (849 ) |  | (730 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,336 |  | 20,456
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 244,028 |  | 250,351
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (33,672 ) |  | (24,125 )
NET ASSETS |  |  | 210,356 |  | 226,226
CAPITAL AND RESERVES
Called up share capital | 7 |  | 700 |  | 700
Other reserves |  |  | 10,430 |  | 10,430
Profit and Loss Account |  |  | 199,226 |  | 215,096
SHAREHOLDERS' FUNDS |  |  | 210,356 |  | 226,226

Page 1
Page 2
J.Batty And Co.Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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 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 Jonathan Pilkington Director
04/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J.Batty And Co.Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
J.Batty And Co.Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00183343 . The registered office is Unit A, Belgrave Court Caxton Road, Fulwood, Preston, PR2 9PL.
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. 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 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 profit. 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 profits 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 profits 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 profit or loss 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
J.Batty And Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Investments

| Listed
--- | ---
| £
Cost
As at 1 January 2024 | 229,895
Additions | 1,924
Revaluations | (9,127 )
As at 31 December 2024 | 222,692
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 222,692
As at 1 January 2024 | 229,895

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 179 |  | 60
Accruals and deferred income | 660 |  | 660
Directors' loan accounts | 10 |  | 10
| 849 |  | 730

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 700 |  | 700

Page 4