Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09431765 Mr Hardeep Jandu Dr Malveen Jandu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09431765 2024-02-29 09431765 2025-02-28 09431765 2024-03-01 2025-02-28 09431765 frs-core:CurrentFinancialInstruments 2025-02-28 09431765 frs-core:ComputerEquipment 2024-03-01 2025-02-28 09431765 frs-core:FurnitureFittings 2024-03-01 2025-02-28 09431765 frs-core:PlantMachinery 2025-02-28 09431765 frs-core:PlantMachinery 2024-03-01 2025-02-28 09431765 frs-core:PlantMachinery 2024-02-29 09431765 frs-core:ShareCapital 2025-02-28 09431765 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09431765 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09431765 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09431765 frs-bus:SmallEntities 2024-03-01 2025-02-28 09431765 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09431765 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09431765 frs-bus:Director1 2024-03-01 2025-02-28 09431765 frs-bus:Director2 2024-03-01 2025-02-28 09431765 frs-countries:EnglandWales 2024-03-01 2025-02-28 09431765 2023-02-28 09431765 2024-02-29 09431765 2023-03-01 2024-02-29 09431765 frs-core:CurrentFinancialInstruments 2024-02-29 09431765 frs-core:ShareCapital 2024-02-29 09431765 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09431765
J&U Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2025
Sachdevs
J&U Ltd.
Contents
Contents

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

Page 1
J&U Ltd.
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 09431765

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,188 |  | 4,711
|  |  | 1,188 |  | 4,711
CURRENT ASSETS
Stocks | 5 | - |  | 1,000 |
Debtors | 6 | 242,839 |  | 212,042 |
Investments | 7 | 6,557 |  | 6,557 |
Cash at bank and in hand |  | 37,456 |  | 91,203 |
|  | 286,852 |  | 310,802 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,267 ) |  | (50,152 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 277,585 |  | 260,650
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 278,773 |  | 265,361
NET ASSETS |  |  | 278,773 |  | 265,361
CAPITAL AND RESERVES
Called up share capital | 9 |  | 101 |  | 101
Profit and Loss Account |  |  | 278,672 |  | 265,260
SHAREHOLDERS' FUNDS |  |  | 278,773 |  | 265,361

Page 1
Page 2
J&U 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 Hardeep Jandu Director
01/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J&U Ltd.
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
J&U Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09431765 . The registered office is 4 Station Avenue, Tile Hill, Coventry, CV4 9HS.
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.
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% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 March 2024 | 20,718
Additions | 493
As at 28 February 2025 | 21,211
Depreciation
As at 1 March 2024 | 16,007
Provided during the period | 4,016
As at 28 February 2025 | 20,023
Net Book Value
As at 28 February 2025 | 1,188
As at 1 March 2024 | 4,711

Page 3
Page 4
J&U Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 1,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 242,839 |  | 212,042

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 6,557 |  | 6,557

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 3,614
Taxation and social security | 9,267 |  | 46,538
| 9,267 |  | 50,152

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Page 4