Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 September 2022 false 1 January 2024 31 December 2024 31 December 2024 NI060528 Mr John Stewart Mr Steven Stewart Mr John Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI060528 2023-12-31 NI060528 2024-12-31 NI060528 2024-01-01 2024-12-31 NI060528 frs-core:CurrentFinancialInstruments 2024-12-31 NI060528 frs-core:MotorVehicles 2024-12-31 NI060528 frs-core:MotorVehicles 2024-01-01 2024-12-31 NI060528 frs-core:MotorVehicles 2023-12-31 NI060528 frs-core:PlantMachinery 2024-12-31 NI060528 frs-core:PlantMachinery 2024-01-01 2024-12-31 NI060528 frs-core:PlantMachinery 2023-12-31 NI060528 frs-core:ShareCapital 2024-12-31 NI060528 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI060528 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI060528 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI060528 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI060528 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI060528 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI060528 frs-bus:Director1 2024-01-01 2024-12-31 NI060528 frs-bus:Director1 2023-12-31 NI060528 frs-bus:Director1 2024-12-31 NI060528 frs-bus:Director2 2024-01-01 2024-12-31 NI060528 frs-bus:Director3 2024-01-01 2024-12-31 NI060528 frs-core:CurrentFinancialInstruments 1 2024-12-31 NI060528 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI060528 2022-08-31 NI060528 2023-12-31 NI060528 2022-09-01 2023-12-31 NI060528 frs-core:CurrentFinancialInstruments 2023-12-31 NI060528 frs-core:ShareCapital 2023-12-31 NI060528 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 NI060528 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: NI060528
LJH Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
RWCA LTD
19 Magheralave Park North
Lisburn
Co Antrim
BT28 3NL
LJH Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
LJH Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: NI060528

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,500 |  | 5,832
|  |  | 2,500 |  | 5,832
CURRENT ASSETS
Stocks | 5 | 170,434 |  | 644,279 |
Debtors | 6 | 2,365,967 |  | 2,091,743 |
Cash at bank and in hand |  | 282,090 |  | 107,694 |
|  | 2,818,491 |  | 2,843,716 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,314,000 ) |  | (1,314,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,504,491 |  | 1,529,716
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,506,991 |  | 1,535,548
NET ASSETS |  |  | 1,506,991 |  | 1,535,548
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | 1,506,987 |  | 1,535,544
SHAREHOLDERS' FUNDS |  |  | 1,506,991 |  | 1,535,548

Page 1
Page 2
LJH 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 John Stewart Director
28/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LJH Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
LJH Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI060528 . The registered office is Unit 1, 44-58 Dargan Crescent, Belfast, BT3 9JP.
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:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
LJH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 18,750 | 33,550 | 52,300
As at 31 December 2024 | 18,750 | 33,550 | 52,300
Depreciation
As at 1 January 2024 | 16,250 | 30,218 | 46,468
Provided during the period | 2,499 | 833 | 3,332
As at 31 December 2024 | 18,749 | 31,051 | 49,800
Net Book Value
As at 31 December 2024 | 1 | 2,499 | 2,500
As at 1 January 2024 | 2,500 | 3,332 | 5,832

5. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Stock | 170,434 |  | 644,279

6. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,340,473 |  | 1,120,126
Other debtors (1) | 920,517 |  | 920,518
VAT | 11,811 |  | 10,690
Directors' loan accounts | 93,166 |  | 40,409
| 2,365,967 |  | 2,091,743

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,310,000 |  | 1,310,000
Accruals and deferred income | 4,000 |  | 4,000
| 1,314,000 |  | 1,314,000

Page 4
Page 5
LJH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to a director of £93,166.

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Stewart | 40,409 | 93,166 | 40,409 | - | 93,166

The above loan is unsecured, interest free and repayable on demand and will be repaid in full by 30 September 2025.
Page 5