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 08532850 Mr Alexander John Horsington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08532850 2023-12-31 08532850 2024-12-31 08532850 2024-01-01 2024-12-31 08532850 frs-core:CurrentFinancialInstruments 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 2024-12-31 08532850 frs-core:ComputerEquipment 2024-12-31 08532850 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08532850 frs-core:ComputerEquipment 2023-12-31 08532850 frs-core:FurnitureFittings 2024-12-31 08532850 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08532850 frs-core:FurnitureFittings 2023-12-31 08532850 frs-core:MotorVehicles 2024-01-01 2024-12-31 08532850 frs-core:ShareCapital 2024-12-31 08532850 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08532850 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08532850 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08532850 frs-bus:SmallEntities 2024-01-01 2024-12-31 08532850 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08532850 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08532850 frs-bus:Director1 2024-01-01 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 1 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 2 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 3 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 4 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 5 2024-12-31 08532850 frs-countries:EnglandWales 2024-01-01 2024-12-31 08532850 2022-12-31 08532850 2023-12-31 08532850 2023-01-01 2023-12-31 08532850 frs-core:CurrentFinancialInstruments 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 2023-12-31 08532850 frs-core:ShareCapital 2023-12-31 08532850 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 1 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 2 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 3 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 4 2023-12-31 08532850 frs-core:Non-currentFinancialInstruments 5 2023-12-31
Registered number: 08532850
T&J Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08532850
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,023 2,917
3,023 2,917
CURRENT ASSETS
Debtors 5 20,576 4,403
Investments 6 153,180 153,180
Cash at bank and in hand 127,163 103,774
300,919 261,357
Creditors: Amounts Falling Due Within One Year 7 49,500 (1,350 )
NET CURRENT ASSETS (LIABILITIES) 350,419 260,007
TOTAL ASSETS LESS CURRENT LIABILITIES 353,442 262,924
Creditors: Amounts Falling Due After More Than One Year 8 (1,881,688 ) (1,480,083 )
NET LIABILITIES (1,528,246 ) (1,217,159 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (1,528,248 ) (1,217,161 )
SHAREHOLDERS' FUNDS (1,528,246) (1,217,159)
Page 1
Page 2
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
Mr Alexander John Horsington
Director
17/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
T&J Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08532850 . The registered office is 8 Hollybush Mews, Harpenden, AL5 4FR.
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:
Motor Vehicles N.A
Fixtures & Fittings 20% Straight Line Method
Computer Equipment 18% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 14,124 5,142 19,266
Additions - 1,565 1,565
As at 31 December 2024 14,124 6,707 20,831
Depreciation
As at 1 January 2024 13,680 2,669 16,349
Provided during the period 444 1,015 1,459
As at 31 December 2024 14,124 3,684 17,808
Net Book Value
As at 31 December 2024 - 3,023 3,023
As at 1 January 2024 444 2,473 2,917
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,495 -
VAT 15,331 1,653
17,826 1,653
Due after more than one year
Other debtors 2,750 2,750
20,576 4,403
6. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 153,180 153,180
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,350
Other creditors 500 -
Accruals and deferred income (50,000 ) -
(49,500 ) 1,350
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Shareholder's loan 331,688 1,480,083
Loan 1 350,000 -
Loan 2 350,000 -
Loan 3 500,000 -
Loan 4 350,000 -
1,881,688 1,480,083
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4