Acorah Software Products - Accounts Production 16.7.461 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09602789 Mrs Jennifer Taylor Mr Jinesh Patel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09602789 2024-05-31 09602789 2025-05-31 09602789 2024-06-01 2025-05-31 09602789 frs-core:CurrentFinancialInstruments 2025-05-31 09602789 frs-core:Non-currentFinancialInstruments 2025-05-31 09602789 frs-core:ComputerEquipment 2025-05-31 09602789 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09602789 frs-core:ComputerEquipment 2024-05-31 09602789 frs-core:FurnitureFittings 2025-05-31 09602789 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09602789 frs-core:FurnitureFittings 2024-05-31 09602789 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 09602789 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-01 2025-05-31 09602789 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-31 09602789 frs-core:OtherReservesSubtotal 2025-05-31 09602789 frs-core:ShareCapital 2025-05-31 09602789 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09602789 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09602789 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09602789 frs-bus:SmallEntities 2024-06-01 2025-05-31 09602789 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09602789 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09602789 frs-bus:OrdinaryShareClass2 2024-06-01 2025-05-31 09602789 frs-bus:OrdinaryShareClass2 2025-05-31 09602789 frs-bus:OrdinaryShareClass3 2024-06-01 2025-05-31 09602789 frs-bus:OrdinaryShareClass3 2025-05-31 09602789 1 2024-06-01 2025-05-31 09602789 frs-bus:Director1 2024-06-01 2025-05-31 09602789 frs-bus:Director2 2024-06-01 2025-05-31 09602789 frs-core:CurrentFinancialInstruments 2 2025-05-31 09602789 frs-countries:EnglandWales 2024-06-01 2025-05-31 09602789 2023-05-31 09602789 2024-05-31 09602789 2023-06-01 2024-05-31 09602789 frs-core:CurrentFinancialInstruments 2024-05-31 09602789 frs-core:Non-currentFinancialInstruments 2024-05-31 09602789 frs-core:OtherReservesSubtotal 2024-05-31 09602789 frs-core:ShareCapital 2024-05-31 09602789 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09602789 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31 09602789 frs-bus:OrdinaryShareClass3 2023-06-01 2024-05-31 09602789 frs-core:CurrentFinancialInstruments 2 2024-05-31
Registered number: 09602789
JMJ Property Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
JMJ Property Limited
Contents
Contents

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

Page 1
JMJ Property Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09602789

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,310,406 |  | 1,310,543
|  |  | 1,310,406 |  | 1,310,543
CURRENT ASSETS
Debtors | 5 | 100 |  | 100 |
Cash at bank and in hand |  | 59,646 |  | 28,086 |
|  | 59,746 |  | 28,186 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,589 ) |  | (4,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,157 |  | 23,400
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,361,563 |  | 1,333,943
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,102,090 ) |  | (1,109,641 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38,019 ) |  | (38,019 )
NET ASSETS |  |  | 221,454 |  | 186,283
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Other reserves |  |  | 232,306 |  | 232,306
Profit and Loss Account |  |  | (11,052 ) |  | (46,223 )
SHAREHOLDERS' FUNDS |  |  | 221,454 |  | 186,283

Page 1
Page 2
JMJ Property Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Jinesh Patel Director
25/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JMJ Property Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
JMJ Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09602789 . The registered office is 22 Wycombe End, Beaconsfield, HP9 1NB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 | 33% straight line basis
Computer Equipment | 25% reducing balance basis

2.5. 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.
2.6. 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 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.
Page 3
Page 4
JMJ Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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 | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 1,310,000 | 24,082 | 2,769 | 1,336,851
As at 31 May 2025 | 1,310,000 | 24,082 | 2,769 | 1,336,851
Depreciation
As at 1 June 2024 | - | 24,082 | 2,226 | 26,308
Provided during the period | - | - | 137 | 137
As at 31 May 2025 | - | 24,082 | 2,363 | 26,445
Net Book Value
As at 31 May 2025 | 1,310,000 | - | 406 | 1,310,406
As at 1 June 2024 | 1,310,000 | - | 543 | 1,310,543

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 100 |  | 100

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 450 |  | 275
Corporation tax | 1,164 |  | -
Other creditors | 880 |  | 1
Rental Deposit Account | 4,972 |  | 2,665
Directors' loan accounts | 1,123 |  | 1,845
| 8,589 |  | 4,786

Page 4
Page 5
JMJ Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,040,982 |  | 1,048,533
Directors loan account | 61,108 |  | 61,108
| 1,102,090 |  | 1,109,641

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
160 Ordinary A shares of £ 1.000 each | 160 |  | 160
40 Ordinary B shares of £ 1.000 each | 40 |  | 40
| 200 |  | 200

9. Ultimate Controlling Party
Due to the nature of the company's structure, there is no ultimate controlling party.
Page 5