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 11136817 Mr Nicholas James Mrs Melanie James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11136817 2023-12-31 11136817 2024-12-31 11136817 2024-01-01 2024-12-31 11136817 frs-core:CurrentFinancialInstruments 2024-12-31 11136817 frs-core:Non-currentFinancialInstruments 2024-12-31 11136817 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 11136817 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11136817 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 11136817 frs-core:PlantMachinery 2024-12-31 11136817 frs-core:PlantMachinery 2024-01-01 2024-12-31 11136817 frs-core:PlantMachinery 2023-12-31 11136817 frs-core:RevaluationReserve 2024-01-01 2024-12-31 11136817 frs-core:RevaluationReserve 2024-12-31 11136817 frs-core:ShareCapital 2024-12-31 11136817 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11136817 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11136817 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11136817 frs-bus:SmallEntities 2024-01-01 2024-12-31 11136817 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11136817 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11136817 frs-bus:Director1 2024-01-01 2024-12-31 11136817 frs-bus:Director2 2024-01-01 2024-12-31 11136817 frs-countries:EnglandWales 2024-01-01 2024-12-31 11136817 2022-12-31 11136817 2023-12-31 11136817 2023-01-01 2023-12-31 11136817 frs-core:CurrentFinancialInstruments 2023-12-31 11136817 frs-core:Non-currentFinancialInstruments 2023-12-31 11136817 frs-core:RevaluationReserve 2023-12-31 11136817 frs-core:ShareCapital 2023-12-31 11136817 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11136817
NMJ Property Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Jeannette McLellan Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11136817
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,613,007 2,901,182
4,613,007 2,901,182
CURRENT ASSETS
Debtors 6 - 17,928
Investments 7 208 208
Cash at bank and in hand 243,389 261,244
243,597 279,380
Creditors: Amounts Falling Due Within One Year 8 (1,709,574 ) (1,488,989 )
NET CURRENT ASSETS (LIABILITIES) (1,465,977 ) (1,209,609 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,147,030 1,691,573
Creditors: Amounts Falling Due After More Than One Year 9 (504,745 ) (533,550 )
NET ASSETS 2,642,285 1,158,023
CAPITAL AND RESERVES
Called up share capital 10 102 102
Revaluation reserve 11 1,809,070 -
Profit and Loss Account 833,113 1,157,921
SHAREHOLDERS' FUNDS 2,642,285 1,158,023
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 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 Nicholas James
Director
25/09/2025
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
NMJ Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11136817 . The registered office is Broga Fach, Llanmadoc, Swansea, SA3 1DB.
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:
Freehold 0
Plant & Machinery 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 January 2024 2,891,840 16,823 2,908,663
Additions (910 ) - (910 )
Revaluation 1,809,070 - 1,809,070
As at 31 December 2024 4,700,000 16,823 4,716,823
Depreciation
As at 1 January 2024 - 7,481 7,481
Provided during the period 94,000 2,335 96,335
As at 31 December 2024 94,000 9,816 103,816
Net Book Value
As at 31 December 2024 4,606,000 7,007 4,613,007
As at 1 January 2024 2,891,840 9,342 2,901,182
Page 3
Page 4
5. Investment Property
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 2,890,930 -
The freehold properties held by the company were revalued by its directors, Nick James RICS and Mrs Melanie James RICS at £4,700,000 on 24th September 2025.
6. Debtors
2024 2023
£ £
Due within one year
Due after more than one year
Amounts owed by participating interests - 17,928
7. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 208 208
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 (1 )
Other creditors 1,698,915 1,474,802
Taxation and social security 10,658 14,188
1,709,574 1,488,989
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 504,745 533,550
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 102
11. Reserves
Revaluation Reserve
£
Surplus on revaluation 1,809,070
As at 31 December 2024 1,809,070
Page 4