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 12343778 Mrs Doris Ndefru Mr Julius Ndefru iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12343778 2023-12-31 12343778 2024-12-31 12343778 2024-01-01 2024-12-31 12343778 frs-core:CurrentFinancialInstruments 2024-12-31 12343778 frs-core:ComputerEquipment 2024-12-31 12343778 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12343778 frs-core:ComputerEquipment 2023-12-31 12343778 frs-core:PlantMachinery 2024-12-31 12343778 frs-core:PlantMachinery 2024-01-01 2024-12-31 12343778 frs-core:PlantMachinery 2023-12-31 12343778 frs-core:ShareCapital 2024-12-31 12343778 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12343778 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12343778 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12343778 frs-bus:SmallEntities 2024-01-01 2024-12-31 12343778 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12343778 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12343778 frs-bus:Director1 2024-01-01 2024-12-31 12343778 frs-bus:Director2 2024-01-01 2024-12-31 12343778 frs-countries:EnglandWales 2024-01-01 2024-12-31 12343778 2022-12-31 12343778 2023-12-31 12343778 2023-01-01 2023-12-31 12343778 frs-core:CurrentFinancialInstruments 2023-12-31 12343778 frs-core:ShareCapital 2023-12-31 12343778 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12343778
D&J Company Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Jeffers Accounting
Management Accountants
Suite 201 Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12343778
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 396 792
396 792
CURRENT ASSETS
Cash at bank and in hand 13,761 56,699
13,761 56,699
Creditors: Amounts Falling Due Within One Year 5 (13,498 ) (14,445 )
NET CURRENT ASSETS (LIABILITIES) 263 42,254
TOTAL ASSETS LESS CURRENT LIABILITIES 659 43,046
NET ASSETS 659 43,046
CAPITAL AND RESERVES
Called up share capital 6 3 3
Profit and Loss Account 656 43,043
SHAREHOLDERS' FUNDS 659 43,046
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
Mrs Doris Ndefru
Director
27/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
D&J Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12343778 . The registered office is 1 Laurelside Walk, Dunstable, Bedfordshire, LU5 4PJ.
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:
Plant & Machinery 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 1,179 800 1,979
As at 31 December 2024 1,179 800 1,979
Depreciation
As at 1 January 2024 707 480 1,187
Provided during the period 236 160 396
As at 31 December 2024 943 640 1,583
Net Book Value
As at 31 December 2024 236 160 396
As at 1 January 2024 472 320 792
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax - 5,657
Accruals and deferred income - 1,500
Directors' loan accounts 13,498 7,287
13,498 14,445
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 3