Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 03692722 Mr S Toor Mrs B Maffia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03692722 2024-01-31 03692722 2025-01-31 03692722 2024-02-01 2025-01-31 03692722 frs-core:Non-currentFinancialInstruments 2025-01-31 03692722 frs-core:MotorVehicles 2024-02-01 2025-01-31 03692722 frs-core:ShareCapital 2025-01-31 03692722 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 03692722 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 03692722 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 03692722 frs-bus:SmallEntities 2024-02-01 2025-01-31 03692722 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 03692722 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 03692722 frs-bus:Director1 2024-02-01 2025-01-31 03692722 frs-bus:Director2 2024-02-01 2025-01-31 03692722 frs-countries:EnglandWales 2024-02-01 2025-01-31 03692722 2023-01-31 03692722 2024-01-31 03692722 2023-02-01 2024-01-31 03692722 frs-core:Non-currentFinancialInstruments 2024-01-31 03692722 frs-core:ShareCapital 2024-01-31 03692722 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 03692722
JSMDT Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
EN5 5SU
JSMDT Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
JSMDT Ltd
Abridged Balance Sheet
As At 31 January 2025
Abridged Balance Sheet
Registered number: 03692722

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 527,593 |  | 348,662
|  |  | 527,593 |  | 348,662
CURRENT ASSETS
Stocks |  | 9,933 |  | 24,933 |
Debtors |  | 22,220 |  | 56,267 |
Cash at bank and in hand |  | 14,144 |  | 129,837 |
|  | 46,297 |  | 211,037 |
Creditors: Amounts Falling Due Within One Year |  | (497,223 ) |  | (524,284 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (450,926 ) |  | (313,247 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76,667 |  | 35,415
Creditors: Amounts Falling Due After More Than One Year |  |  | (154,946 ) |  | (18,830 )
NET (LIABILITIES)/ASSETS |  |  | (78,279 ) |  | 16,585
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | (78,281 ) |  | 16,583
SHAREHOLDERS' FUNDS |  |  | (78,279) |  | 16,585

Page 1
Page 2
JSMDT Ltd
Abridged Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs B Maffia Director
13 October 2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
JSMDT Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2025
Notes to the Abridged Financial Statements
1. General Information
JSMDT Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03692722 . The registered office is 236 Fore Street, London, N18 2QD.
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.
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 | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2024 | 711,240
Additions | 351,656
Disposals | (106,820 )
As at 31 January 2025 | 956,076
Depreciation
As at 1 February 2024 | 362,578
Provided during the period | 127,193
Disposals | (61,288 )
As at 31 January 2025 | 428,483

...CONTINUED
Page 3
Page 4
JSMDT Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025 | 527,593
As at 1 February 2024 | 348,662

Page 4