Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 23 February 2023 false 29 February 2024 28 February 2025 28 February 2025 14683527 Mr Jamie Byrne Mr Jamie Coleman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14683527 2024-02-28 14683527 2025-02-28 14683527 2024-02-29 2025-02-28 14683527 frs-core:CurrentFinancialInstruments 2025-02-28 14683527 frs-core:Non-currentFinancialInstruments 2025-02-28 14683527 frs-core:FurnitureFittings 2025-02-28 14683527 frs-core:FurnitureFittings 2024-02-29 2025-02-28 14683527 frs-core:FurnitureFittings 2024-02-28 14683527 frs-core:ShareCapital 2025-02-28 14683527 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 14683527 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 14683527 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 14683527 frs-bus:SmallEntities 2024-02-29 2025-02-28 14683527 frs-bus:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 14683527 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 14683527 frs-bus:Director1 2024-02-29 2025-02-28 14683527 frs-bus:Director2 2024-02-29 2025-02-28 14683527 frs-countries:EnglandWales 2024-02-29 2025-02-28 14683527 2023-02-22 14683527 2024-02-28 14683527 2023-02-23 2024-02-28 14683527 frs-core:CurrentFinancialInstruments 2024-02-28 14683527 frs-core:Non-currentFinancialInstruments 2024-02-28 14683527 frs-core:ShareCapital 2024-02-28 14683527 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 14683527
J3nm Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
ZP Accountants and Business Advisers Ltd
International House, 307 Cotton Exchange
Old Hall Street
Liverpool
L3 9LQ
J3nm Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
J3nm Ltd
Accountant's Report
For The Year Ended 28 February 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of J3nm Ltd for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of J3nm Ltd for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of J3nm Ltd , as a body, in accordance with the terms of our engagement letter dated 10 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of J3nm Ltd and state those matters that we have agreed to state to the directors of J3nm Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J3nm Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that J3nm Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J3nm Ltd . You consider that J3nm Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of J3nm Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Zak Parker
6th November 2025

ZP Accountants and Business Advisers Ltd
International House, 307 Cotton Exchange
Old Hall Street
Liverpool
L3 9LQ
Page 1
Page 2
J3nm Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 14683527

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,095 |  | -
Investment Properties | 5 |  | 520,000 |  | 318,694
|  |  | 522,095 |  | 318,694
CURRENT ASSETS
Debtors | 6 | 725 |  | 1,505 |
Cash at bank and in hand |  | 116,014 |  | 196 |
|  | 116,739 |  | 1,701 |
Creditors: Amounts Falling Due Within One Year | 7 | (132,513 ) |  | (326,709 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,774 ) |  | (325,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 506,321 |  | (6,314 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (399,943 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (33,636 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 72,742 |  | (6,314 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 72,642 |  | (6,414 )
SHAREHOLDERS' FUNDS |  |  | 72,742 |  | (6,314)

Page 2
Page 3
J3nm Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Jamie Byrne Director | Mr Jamie Coleman Director
6th November 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
J3nm Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
J3nm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14683527 . The registered office is Unit A, 82 James Carter Road, Mildenhall, Suffolk, England, IP28 7DE.
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 rents and services.
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% Straight Line

2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recorded at cost,
which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
Page 4
Page 5
J3nm Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 29 February 2024 | -
Additions | 2,750
As at 28 February 2025 | 2,750
Depreciation
As at 29 February 2024 | -
Provided during the period | 655
As at 28 February 2025 | 655
Net Book Value
As at 28 February 2025 | 2,095
As at 29 February 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 29 February 2024 | 318,694
Additions | 22,179
Revaluations | 179,127
As at 28 February 2025 | 520,000

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 340,873 |  | 318,694

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 725 |  | 1,505

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 130,989 |  | 193,915
Other creditors | 1,524 |  | 132,794
| 132,513 |  | 326,709

Page 5
Page 6
J3nm Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 399,943 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6