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 07098399 J D Bryce C Bryce true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07098399 2023-12-31 07098399 2024-12-31 07098399 2024-01-01 2024-12-31 07098399 frs-core:CurrentFinancialInstruments 2024-12-31 07098399 frs-core:Non-currentFinancialInstruments 2024-12-31 07098399 frs-core:ComputerEquipment 2024-12-31 07098399 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07098399 frs-core:ComputerEquipment 2023-12-31 07098399 frs-core:MotorVehicles 2024-12-31 07098399 frs-core:MotorVehicles 2024-01-01 2024-12-31 07098399 frs-core:MotorVehicles 2023-12-31 07098399 frs-core:PlantMachinery 2024-12-31 07098399 frs-core:PlantMachinery 2024-01-01 2024-12-31 07098399 frs-core:PlantMachinery 2023-12-31 07098399 frs-core:RevaluationReserve 2023-12-31 07098399 frs-core:RevaluationReserve 2024-12-31 07098399 frs-core:ShareCapital 2024-12-31 07098399 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07098399 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07098399 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07098399 frs-bus:SmallEntities 2024-01-01 2024-12-31 07098399 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07098399 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07098399 1 2024-01-01 2024-12-31 07098399 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-core:UnlistedNon-exchangeTraded 2023-12-31 07098399 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 07098399 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07098399 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07098399 frs-bus:Director1 2024-01-01 2024-12-31 07098399 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 07098399 frs-countries:EnglandWales 2024-01-01 2024-12-31 07098399 2022-12-31 07098399 2023-12-31 07098399 2023-01-01 2023-12-31 07098399 frs-core:CurrentFinancialInstruments 2023-12-31 07098399 frs-core:Non-currentFinancialInstruments 2023-12-31 07098399 frs-core:RevaluationReserve 2023-12-31 07098399 frs-core:ShareCapital 2023-12-31 07098399 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07098399
Jim and Claire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Jim and Claire Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Jim and Claire Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07098399

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 119,153 |  | 172,615
Investment Properties | 5 |  | 8,756,975 |  | 8,738,202
Investments | 6 |  | 33,302,976 |  | 5,585,897
|  |  | 42,179,104 |  | 14,496,714
CURRENT ASSETS
Debtors | 7 | 2,509,475 |  | 1,896,522 |
Cash at bank and in hand |  | 19,360,095 |  | 2,303,239 |
|  | 21,869,570 |  | 4,199,761 |
Creditors: Amounts Falling Due Within One Year | 8 | (19,494,068 ) |  | (18,705,232 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,375,502 |  | (14,505,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 44,554,606 |  | (8,757 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (44,631,359 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (27,500 ) |  | -
NET LIABILITIES |  |  | (104,253 ) |  | (8,757 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Revaluation reserve | 10 |  | 167,367 |  | 167,367
Profit and Loss Account |  |  | (271,621 ) |  | (176,125 )
SHAREHOLDERS' FUNDS |  |  | (104,253) |  | (8,757)

Page 1
Page 2
Jim and Claire 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

J D Bryce Director
18th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Jim and Claire Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Jim and Claire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07098399 . The registered office is The Huf, Upper Earls Court Farm Horpit, Wanborough, Swindon, SN4 0AU.
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 | 10% straight line
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 profit.
2.6. Taxation
Corporation 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.
...CONTINUED
Page 3
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Jim and Claire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Taxation - continued
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: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2024 | 143,918 | 93,847 | - | 237,765
Additions | - | - | 4,072 | 4,072
Disposals | - | (68,479 ) | - | (68,479 )
As at 31 December 2024 | 143,918 | 25,368 | 4,072 | 173,358
Depreciation
As at 1 January 2024 | 28,046 | 37,104 | - | 65,150
Provided during the period | 14,392 | 4,757 | 668 | 19,817
Disposals | - | (30,762 ) | - | (30,762 )
As at 31 December 2024 | 42,438 | 11,099 | 668 | 54,205
Net Book Value
As at 31 December 2024 | 101,480 | 14,269 | 3,404 | 119,153
As at 1 January 2024 | 115,872 | 56,743 | - | 172,615

5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 8,738,202
Additions | 283,773
Disposals | (375,000 )
Revaluations | 110,000
As at 31 December 2024 | 8,756,975

Page 4
Page 5
Jim and Claire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 January 2024 | 5,585,897
Additions | 31,366,808
Disposals | (3,613,727 )
Revaluations | (36,002 )
As at 31 December 2024 | 33,302,976
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 33,302,976
As at 1 January 2024 | 5,585,897

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,260 |  | 19,939
Other debtors | 2,435,215 |  | 1,876,583
| 2,509,475 |  | 1,896,522

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 210,174 |  | 6,713
Other creditors | 5,000 |  | 4,625
Amounts owed to associates | 19,278,894 |  | 18,693,894
| 19,494,068 |  | 18,705,232

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 44,631,359 |  | -

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2024 | 167,367
As at 31 December 2024 | 167,367

Page 5
Page 6
Jim and Claire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Related Party Transactions
As at the year end the company owed the director £44,631,359 (2023: the director owed the company £2,777).
During the year the company received loans of £585,000 from Jadobry Limited, a company controlled by J D Bryce (2023: £7,282,400). As at the year end the company owed Jadobry Limited (£19,278,894 (2023: £18,693,894).
12. Ultimate Controlling Party
The company's ultimate controlling party is J D Bryce by virtue of his ownership of 100% of the issued share capital in the company.
Page 6