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 08809713 J Lindsey-Halls iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08809713 2023-12-31 08809713 2024-12-31 08809713 2024-01-01 2024-12-31 08809713 frs-core:CurrentFinancialInstruments 2024-12-31 08809713 frs-core:ComputerEquipment 2024-12-31 08809713 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08809713 frs-core:ComputerEquipment 2023-12-31 08809713 frs-core:FurnitureFittings 2024-12-31 08809713 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08809713 frs-core:FurnitureFittings 2023-12-31 08809713 frs-core:MotorVehicles 2024-12-31 08809713 frs-core:MotorVehicles 2024-01-01 2024-12-31 08809713 frs-core:MotorVehicles 2023-12-31 08809713 frs-core:PlantMachinery 2024-12-31 08809713 frs-core:PlantMachinery 2024-01-01 2024-12-31 08809713 frs-core:PlantMachinery 2023-12-31 08809713 frs-core:ShareCapital 2024-12-31 08809713 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08809713 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08809713 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08809713 frs-bus:SmallEntities 2024-01-01 2024-12-31 08809713 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08809713 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08809713 frs-core:CostValuation 2023-12-31 08809713 frs-core:DisposalsRepaymentsInvestments 2024-12-31 08809713 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 08809713 frs-core:CostValuation 2024-12-31 08809713 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 08809713 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08809713 frs-bus:Director1 2024-01-01 2024-12-31 08809713 frs-countries:EnglandWales 2024-01-01 2024-12-31 08809713 2022-12-31 08809713 2023-12-31 08809713 2023-01-01 2023-12-31 08809713 frs-core:CurrentFinancialInstruments 2023-12-31 08809713 frs-core:ShareCapital 2023-12-31 08809713 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08809713
JLH Wealth Management Limited
Financial Statements
For The Year Ended 31 December 2024
Avant Advisory Ltd
Chartered Certified Accountants
124 City Road
London
EC1V 2NX
JLH Wealth Management Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JLH Wealth Management Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08809713

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 71,928 |  | 91,065
Investment Properties | 5 |  | 1,197,754 |  | 285,000
Investments | 6 |  | - |  | 483,460
|  |  | 1,269,682 |  | 859,525
CURRENT ASSETS
Debtors | 7 | 2,484 |  | 6,085 |
Cash at bank and in hand |  | 91,224 |  | 146,633 |
|  | 93,708 |  | 152,718 |
Creditors: Amounts Falling Due Within One Year | 8 | (302,181 ) |  | (100,408 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (208,473 ) |  | 52,310
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,061,209 |  | 911,835
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,982 ) |  | (28,495 )
NET ASSETS |  |  | 1,043,227 |  | 883,340
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,043,226 |  | 883,339
SHAREHOLDERS' FUNDS |  |  | 1,043,227 |  | 883,340

Page 1
Page 2
JLH Wealth Management Limited
Balance Sheet (continued)
As At 31 December 2024
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

J Lindsey-Halls Director
21/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JLH Wealth Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
JLH Wealth Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08809713 . The registered office is Castle Hill House, 12 Castle Hill, Windsor, SL4 1PD.
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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 5% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
JLH Wealth Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 1,646 | 136,862 | 11,297 | 17,184 | 166,989
Additions | - | - | - | 1,732 | 1,732
As at 31 December 2024 | 1,646 | 136,862 | 11,297 | 18,916 | 168,721
Depreciation
As at 1 January 2024 | 1,103 | 62,187 | 1,625 | 11,009 | 75,924
Provided during the period | 136 | 18,669 | 484 | 1,580 | 20,869
As at 31 December 2024 | 1,239 | 80,856 | 2,109 | 12,589 | 96,793
Net Book Value
As at 31 December 2024 | 407 | 56,006 | 9,188 | 6,327 | 71,928
As at 1 January 2024 | 543 | 74,675 | 9,672 | 6,175 | 91,065

5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 285,000
Additions | 912,754
As at 31 December 2024 | 1,197,754

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Cost | 1,197,754 |  | 285,000

The investment properties were valued on an open market basis in October 2024.
6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2024 | 483,460
Disposals | (501,138 )
Revaluations | 17,678
As at 31 December 2024 | -
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -

...CONTINUED
Page 4
Page 5
JLH Wealth Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | 483,460

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,484 |  | 6,085

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 217,800 |  | 37,522
Taxation and social security | 84,381 |  | 62,885
| 302,181 |  | 100,408

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5