Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC465321 Ana Tupper John Tupper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC465321 2023-12-31 SC465321 2024-12-31 SC465321 2024-01-01 2024-12-31 SC465321 frs-core:CurrentFinancialInstruments 2024-12-31 SC465321 frs-core:Non-currentFinancialInstruments 2024-12-31 SC465321 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC465321 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC465321 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC465321 frs-core:ShareCapital 2024-12-31 SC465321 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC465321 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC465321 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC465321 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC465321 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC465321 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC465321 frs-bus:Director1 2024-01-01 2024-12-31 SC465321 frs-bus:Director2 2024-01-01 2024-12-31 SC465321 frs-countries:Scotland 2024-01-01 2024-12-31 SC465321 2022-12-31 SC465321 2023-12-31 SC465321 2023-01-01 2023-12-31 SC465321 frs-core:CurrentFinancialInstruments 2023-12-31 SC465321 frs-core:Non-currentFinancialInstruments 2023-12-31 SC465321 frs-core:ShareCapital 2023-12-31 SC465321 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC465321
A & JT Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
A & JT Investments Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
A & JT Investments Limited
Statement of Financial Position
As At 31 December 2024
Statement of Financial Position
Registered number: SC465321

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 183,794 |  | 183,794
|  |  | 183,794 |  | 183,794
CURRENT ASSETS
Debtors | 5 | 56,250 |  | 56,250 |
|  | 56,250 |  | 56,250 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,384 ) |  | (2,143 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 49,866 |  | 54,107
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 233,660 |  | 237,901
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (217,806 ) |  | (223,471 )
NET ASSETS |  |  | 15,854 |  | 14,430
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 15,754 |  | 14,330
SHAREHOLDERS' FUNDS |  |  | 15,854 |  | 14,430

Page 1
Page 2
A & JT Investments Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

John Tupper Director
8th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A & JT Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
A & JT Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC465321 . The registered office is 30 Carcluie Crescent, Ayr, KA7 4SS.
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.
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:

Freehold | Not depreciated

2.4. 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: NIL (2023: NIL)
- -
Page 3
Page 4
A & JT Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 January 2024 | 183,794
As at 31 December 2024 | 183,794
Net Book Value
As at 31 December 2024 | 183,794
As at 1 January 2024 | 183,794

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 56,250 |  | 56,250

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 4,401 |  | 4
Other creditors | 1,415 |  | 721
Taxation and social security | 568 |  | 1,419
| 6,384 |  | 2,143

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 58,000 |  | 58,000
Other creditors | 159,806 |  | 165,471
| 217,806 |  | 223,471

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4