Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11264312 Miss Melonie Ranjan Mr Jegatheeswaran Uththamaputhiran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11264312 2024-03-31 11264312 2025-03-31 11264312 2024-04-01 2025-03-31 11264312 frs-core:CurrentFinancialInstruments 2025-03-31 11264312 frs-core:Non-currentFinancialInstruments 2025-03-31 11264312 frs-core:ComputerEquipment 2025-03-31 11264312 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11264312 frs-core:ComputerEquipment 2024-03-31 11264312 frs-core:PlantMachinery 2025-03-31 11264312 frs-core:PlantMachinery 2024-04-01 2025-03-31 11264312 frs-core:PlantMachinery 2024-03-31 11264312 frs-core:ShareCapital 2025-03-31 11264312 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11264312 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11264312 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11264312 frs-bus:SmallEntities 2024-04-01 2025-03-31 11264312 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11264312 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11264312 frs-core:ListedExchangeTraded 2025-03-31 11264312 frs-core:ListedExchangeTraded 2024-03-31 11264312 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 11264312 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 11264312 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 11264312 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 11264312 frs-bus:Director1 2024-04-01 2025-03-31 11264312 frs-bus:Director2 2024-04-01 2025-03-31 11264312 frs-countries:EnglandWales 2024-04-01 2025-03-31 11264312 2023-03-31 11264312 2024-03-31 11264312 2023-04-01 2024-03-31 11264312 frs-core:CurrentFinancialInstruments 2024-03-31 11264312 frs-core:Non-currentFinancialInstruments 2024-03-31 11264312 frs-core:ShareCapital 2024-03-31 11264312 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11264312
J & M Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11264312
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,205 3,937
Investments 5 172,738 172,738
175,943 176,675
CURRENT ASSETS
Debtors 6 1,107 -
Cash at bank and in hand 912 3,203
2,019 3,203
Creditors: Amounts Falling Due Within One Year 7 (2,789 ) (3,084 )
NET CURRENT ASSETS (LIABILITIES) (770 ) 119
TOTAL ASSETS LESS CURRENT LIABILITIES 175,173 176,794
Creditors: Amounts Falling Due After More Than One Year 8 (125,611 ) (132,273 )
NET ASSETS 49,562 44,521
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 48,562 43,521
SHAREHOLDERS' FUNDS 49,562 44,521
Page 1
Page 2
For the year ending 31 March 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
Miss Melonie Ranjan
Director
8 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & M Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11264312 . The registered office is 320 Elm Park Avenue, Hornchurch, RM12 4DA.
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 represents rental income and consultancy fee  received during the period.
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 15%
Computer Equipment 15%
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows:  2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,850 3,025 4,875
As at 31 March 2025 1,850 3,025 4,875
Depreciation
As at 1 April 2024 278 660 938
Provided during the period 278 454 732
As at 31 March 2025 556 1,114 1,670
Net Book Value
As at 31 March 2025 1,294 1,911 3,205
As at 1 April 2024 1,572 2,365 3,937
5. Investments
Listed
£
Cost or Valuation
As at 1 April 2024 172,738
As at 31 March 2025 172,738
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 172,738
As at 1 April 2024 172,738
6. Debtors
2025 2024
£ £
Due after more than one year
Directors loan account 1,107 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,589 1,884
Accruals and deferred income 1,200 1,200
2,789 3,084
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 125,606 125,606
Directors loan account 5 6,667
125,611 132,273
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 1,000 2,000
Page 5