Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11976454 Mr David Foreman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11976454 2024-03-31 11976454 2025-03-31 11976454 2024-04-01 2025-03-31 11976454 frs-core:CurrentFinancialInstruments 2025-03-31 11976454 frs-core:Non-currentFinancialInstruments 2025-03-31 11976454 frs-core:ComputerEquipment 2025-03-31 11976454 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11976454 frs-core:ComputerEquipment 2024-03-31 11976454 frs-core:ShareCapital 2025-03-31 11976454 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11976454 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11976454 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11976454 frs-bus:SmallEntities 2024-04-01 2025-03-31 11976454 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11976454 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11976454 frs-core:CostValuation 2024-03-31 11976454 frs-core:CostValuation 2025-03-31 11976454 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 11976454 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 11976454 frs-bus:Director1 2024-04-01 2025-03-31 11976454 frs-bus:Director1 2024-03-31 11976454 frs-bus:Director1 2025-03-31 11976454 frs-countries:EnglandWales 2024-04-01 2025-03-31 11976454 2023-03-31 11976454 2024-03-31 11976454 2023-04-01 2024-03-31 11976454 frs-core:CurrentFinancialInstruments 2024-03-31 11976454 frs-core:Non-currentFinancialInstruments 2024-03-31 11976454 frs-core:ShareCapital 2024-03-31 11976454 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11976454
DJF Legal Limited
Financial Statements
For The Year Ended 31 March 2025
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
DJF Legal Limited
Contents
Contents

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

Page 1
DJF Legal Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11976454

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 108
Investments | 5 |  | 14,300 |  | 14,300
|  |  | 14,300 |  | 14,408
CURRENT ASSETS
Debtors | 6 | 4,414 |  | 29,119 |
Cash at bank and in hand |  | 721 |  | 24,954 |
|  | 5,135 |  | 54,073 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,569 ) |  | (56,319 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,434 ) |  | (2,246 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,866 |  | 12,162
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,007 ) |  | (12,007 )
NET ASSETS |  |  | 859 |  | 155
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 759 |  | 55
SHAREHOLDERS' FUNDS |  |  | 859 |  | 155

Page 1
Page 2
DJF Legal Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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

Mr David Foreman Director
14 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DJF Legal Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
DJF Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11976454 . The registered office is 5th Floor, 30-31 Furnival Street, London, EC4A 1JQ.
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 for professional services provided.
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:

Computer Equipment | 25% straight line basis

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 2)
1 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 1,635
As at 31 March 2025 | 1,635

...CONTINUED
Page 3
Page 4
DJF Legal Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 1,527
Provided during the period | 108
As at 31 March 2025 | 1,635
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 108

5. Investments

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 14,300
As at 31 March 2025 | 14,300
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 14,300
As at 1 April 2024 | 14,300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 554 |  | 5,268
Director's loan account | - |  | 23,351
Amounts owed by associates | 3,860 |  | 500
| 4,414 |  | 29,119

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 390 |  | 6,187
Other taxes and social security | 478 |  | 478
Other creditors | 967 |  | 1,757
Accruals and deferred income | 1,250 |  | 3,597
Director's loan account | 3,484 |  | -
Amounts owed to associates | - |  | 34,300
| 16,569 |  | 56,319

Page 4
Page 5
DJF Legal Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,007 |  | 12,007

9. Share Capital

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

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Foreman | 23,351 | - | (23,351 ) | - | -

11. Related Party Transactions
As at 31 March 2025 £3,860 was owed by companies in which the director, Mr D Foreman has a significant interest in.
Page 5