Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09249673 Mr Robert Jones Mrs Amanda Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09249673 2024-09-30 09249673 2025-09-30 09249673 2024-10-01 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 2025-09-30 09249673 frs-core:NetGoodwill 2025-09-30 09249673 frs-core:NetGoodwill 2024-10-01 2025-09-30 09249673 frs-core:NetGoodwill 2024-09-30 09249673 frs-core:ShareCapital 2025-09-30 09249673 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09249673 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09249673 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09249673 frs-bus:SmallEntities 2024-10-01 2025-09-30 09249673 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09249673 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09249673 frs-bus:Director1 2024-10-01 2025-09-30 09249673 frs-bus:Director2 2024-10-01 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 1 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 1 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 2 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 2 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 3 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 3 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 4 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 4 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 5 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 6 2025-09-30 09249673 frs-core:Non-currentFinancialInstruments 6 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 7 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 8 2025-09-30 09249673 frs-core:CurrentFinancialInstruments 9 2025-09-30 09249673 frs-countries:EnglandWales 2024-10-01 2025-09-30 09249673 2023-09-30 09249673 2024-09-30 09249673 2023-10-01 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 2024-09-30 09249673 frs-core:ShareCapital 2024-09-30 09249673 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 1 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 1 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 2 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 2 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 3 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 3 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 4 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 4 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 5 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 5 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 6 2024-09-30 09249673 frs-core:Non-currentFinancialInstruments 6 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 7 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 8 2024-09-30 09249673 frs-core:CurrentFinancialInstruments 9 2024-09-30
Registered number: 09249673
Robert J Jones Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09249673
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 908,792 952,743
Cash at bank and in hand 12,587 5,964
921,379 958,707
Creditors: Amounts Falling Due Within One Year 6 (9,149 ) (2,733 )
NET CURRENT ASSETS (LIABILITIES) 912,230 955,974
TOTAL ASSETS LESS CURRENT LIABILITIES 912,230 955,974
Creditors: Amounts Falling Due After More Than One Year 7 (476,733 ) (543,915 )
NET ASSETS 435,497 412,059
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 435,397 411,959
SHAREHOLDERS' FUNDS 435,497 412,059
For the year ending 30 September 2025 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 Robert Jones
Director
1 October 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Robert J Jones Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09249673 . The registered office is School House, School Lane, Coleorton, Leicestershire, LE67 8HT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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: 2 (2024: 2)
2 2
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 183,673
As at 30 September 2025 183,673
Amortisation
As at 1 October 2024 183,673
As at 30 September 2025 183,673
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,690 -
Other debtors - 1,077
Loan - Hardingstone Property 192,899 192,899
Loan - ISP Long Bennington 46,881 71,020
Loan - TPBA (Melbourne) Ltd 87,000 87,000
Loan - ISP4 LLP (Edwinstowe) 109,438 109,438
Loan - TPBA WD4 LLP - 80,286
Loan - TPBA HL1 LLP 32,411 50,000
Loan - TPBA SH1 LLP 100,000 100,000
Loan - TPBA SH2 LLP 100,000 100,000
Loan -TPBA WD5 LLP 65,612 65,612
737,931 857,332
Due after more than one year
Loan - GNC 27,500 27,500
Loan - Hardingstone Property LLP Current A/C 6,296 (2,154 )
Loan - Nottingham Rugby 2,000 20,000
Loan - Vision4Sport 65,065 50,065
Loan - TPBC CMC1 LLP 10,000 -
Loan - TPBA WD6 LLP 60,000 -
170,861 95,411
908,792 952,743
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 6,406 749
VAT 2,315 1,757
Credit Card 428 227
9,149 2,733
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 476,733 543,915
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4