Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2025 1 May 2024 false 1 May 2025 31 August 2025 31 August 2025 13347503 Mrs Janet Dutt Mr John Dutt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13347503 2025-04-30 13347503 2025-08-31 13347503 2025-05-01 2025-08-31 13347503 frs-core:ComputerEquipment 2025-05-01 2025-08-31 13347503 frs-core:PlantMachinery 2025-08-31 13347503 frs-core:PlantMachinery 2025-05-01 2025-08-31 13347503 frs-core:PlantMachinery 2025-04-30 13347503 frs-core:ShareCapital 2025-08-31 13347503 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13347503 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2025-08-31 13347503 frs-bus:FilletedAccounts 2025-05-01 2025-08-31 13347503 frs-bus:SmallEntities 2025-05-01 2025-08-31 13347503 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2025-08-31 13347503 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-08-31 13347503 frs-bus:Director1 2025-05-01 2025-08-31 13347503 frs-bus:Director2 2025-05-01 2025-08-31 13347503 frs-countries:EnglandWales 2025-05-01 2025-08-31 13347503 2024-04-30 13347503 2025-04-30 13347503 2024-05-01 2025-04-30 13347503 frs-core:CurrentFinancialInstruments 2025-04-30 13347503 frs-core:ShareCapital 2025-04-30 13347503 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 13347503
N&JD Consulting Limited
Unaudited Financial Statements
For the Period 1 May 2025 to 31 August 2025
Merranti Accounting Ltd
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mrs Janet Dutt
Mr John Dutt
Company Number 13347503
Registered Office 10 Scandia Hus Business Park
Felcourt Road, Felcourt
East Grinstead
Surrey
RH19 2LP
Accountants Merranti Accounting Ltd
25
Kennedy Avenue
East Grinstead
West Sussex
RH19 2DF
Page 1
Page 2
Balance Sheet
Registered number: 13347503
31 August 2025 30 April 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 3,439
Cash at bank and in hand - 40,432
- 43,871
Creditors: Amounts Falling Due Within One Year 6 - (1,959 )
NET CURRENT ASSETS (LIABILITIES) - 41,912
TOTAL ASSETS LESS CURRENT LIABILITIES - 41,912
NET ASSETS - 41,912
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (100 ) 41,812
SHAREHOLDERS' FUNDS - 41,912
For the period ending 31 August 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.
The financial statements were approved by the board of directors on 20 November 2025 and were signed on its behalf by:
Mr John Dutt
Director
20 November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N&JD Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13347503 . The registered office is 10 Scandia Hus Business Park, Felcourt Road, Felcourt, East Grinstead, Surrey, RH19 2LP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 33.33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 period was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2025 1,149
Disposals (1,149 )
As at 31 August 2025 -
Depreciation
As at 1 May 2025 1,149
Disposals (1,149 )
As at 31 August 2025 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2025 -
As at 1 May 2025 -
5. Debtors
31 August 2025 30 April 2025
£ £
Due within one year
Other debtors - 3,439
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 30 April 2025
£ £
Other creditors - 1,813
Taxation and social security - 146
- 1,959
Page 4