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 10841570 Mr John James Mrs Rosemary James Mr Alex James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10841570 2024-09-30 10841570 2025-09-30 10841570 2024-10-01 2025-09-30 10841570 frs-core:CurrentFinancialInstruments 2025-09-30 10841570 frs-core:FurnitureFittings 2025-09-30 10841570 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10841570 frs-core:FurnitureFittings 2024-09-30 10841570 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 10841570 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 10841570 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 10841570 frs-core:ShareCapital 2025-09-30 10841570 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10841570 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10841570 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10841570 frs-bus:SmallEntities 2024-10-01 2025-09-30 10841570 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10841570 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10841570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-01 2025-09-30 10841570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 10841570 frs-core:CostValuation 2024-09-30 10841570 frs-core:AdditionsToInvestments 2025-09-30 10841570 frs-core:CostValuation 2025-09-30 10841570 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 10841570 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 10841570 frs-bus:Director1 2024-10-01 2025-09-30 10841570 frs-bus:Director2 2024-10-01 2025-09-30 10841570 frs-bus:Director3 2024-10-01 2025-09-30 10841570 frs-countries:EnglandWales 2024-10-01 2025-09-30 10841570 2023-09-30 10841570 2024-09-30 10841570 2023-10-01 2024-09-30 10841570 frs-core:CurrentFinancialInstruments 2024-09-30 10841570 frs-core:ShareCapital 2024-09-30 10841570 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10841570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 10841570
MJ24 Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10841570
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 656,739 549,899
Investments 5 6 -
656,745 549,899
CURRENT ASSETS
Debtors 6 54 19
Cash at bank and in hand 14,333 13,551
14,387 13,570
Creditors: Amounts Falling Due Within One Year 7 (502,047 ) (480,762 )
NET CURRENT ASSETS (LIABILITIES) (487,660 ) (467,192 )
TOTAL ASSETS LESS CURRENT LIABILITIES 169,085 82,707
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,170 ) -
NET ASSETS 150,915 82,707
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 59,893 -
Profit and Loss Account 90,922 82,607
SHAREHOLDERS' FUNDS 150,915 82,707
Page 1
Page 2
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 John James
Director
17 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
MJ24 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10841570 . The registered office is Flat 2, 70 Stourcliffe Avenue, Bournemouth, Dorset, BH6 3PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 rental of investment properties. 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:
Fixtures & Fittings 25% 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. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 549,400 499 549,899
Additions 105,600 1,365 106,965
As at 30 September 2025 655,000 1,864 656,864
Depreciation
As at 1 October 2024 - - -
Provided during the period - 125 125
As at 30 September 2025 - 125 125
Net Book Value
As at 30 September 2025 655,000 1,739 656,739
As at 1 October 2024 549,400 499 549,899
The investment property has been revalued at the market value by the directors on 30 Septenber 2025. The historical cost of the investment property is £576,937 (2024 - £549,400).
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 October 2024 -
Additions 6
As at 30 September 2025 6
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 6
As at 1 October 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 19
Amounts owed by group undertakings 54 -
54 19
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 965 1,267
Other creditors 500,132 478,625
Accruals and deferred income 950 870
502,047 480,762
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair Value Reserve
£
Transfer to profit and loss 59,893
As at 30 September 2025 59,893
Page 5