Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07306323 Mr P M Jordan Mrs L J Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07306323 2024-04-30 07306323 2025-04-30 07306323 2024-05-01 2025-04-30 07306323 frs-core:CurrentFinancialInstruments 2025-04-30 07306323 frs-core:Non-currentFinancialInstruments 2025-04-30 07306323 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 07306323 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-01 2025-04-30 07306323 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 07306323 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 07306323 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07306323 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 07306323 frs-core:MotorVehicles 2025-04-30 07306323 frs-core:MotorVehicles 2024-05-01 2025-04-30 07306323 frs-core:MotorVehicles 2024-04-30 07306323 frs-core:PlantMachinery 2025-04-30 07306323 frs-core:PlantMachinery 2024-05-01 2025-04-30 07306323 frs-core:PlantMachinery 2024-04-30 07306323 frs-core:ShareCapital 2025-04-30 07306323 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07306323 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07306323 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07306323 frs-bus:SmallEntities 2024-05-01 2025-04-30 07306323 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07306323 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07306323 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 07306323 frs-bus:OrdinaryShareClass1 2025-04-30 07306323 frs-core:CostValuation 2024-04-30 07306323 frs-core:CostValuation 2025-04-30 07306323 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 07306323 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 07306323 frs-bus:Director1 2024-05-01 2025-04-30 07306323 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 07306323 frs-countries:EnglandWales 2024-05-01 2025-04-30 07306323 2023-04-30 07306323 2024-04-30 07306323 2023-05-01 2024-04-30 07306323 frs-core:CurrentFinancialInstruments 2024-04-30 07306323 frs-core:Non-currentFinancialInstruments 2024-04-30 07306323 frs-core:ShareCapital 2024-04-30 07306323 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07306323 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 07306323
PMJ Management Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07306323
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,421,973 3,977,116
Investments 5 200 200
5,422,173 3,977,316
CURRENT ASSETS
Debtors 6 322,301 388,780
Cash at bank and in hand 819 13,658
323,120 402,438
Creditors: Amounts Falling Due Within One Year 7 (324,780 ) (668,957 )
NET CURRENT ASSETS (LIABILITIES) (1,660 ) (266,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,420,513 3,710,797
Creditors: Amounts Falling Due After More Than One Year 8 (2,288,442 ) (852,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (303,600 ) (261,441 )
NET ASSETS 2,828,471 2,596,856
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 2,827,471 2,595,856
SHAREHOLDERS' FUNDS 2,828,471 2,596,856
Page 1
Page 2
For the year ending 30 April 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 P M Jordan
Director
20 November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PMJ Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07306323 . The registered office is Masonic Building , 9 Mill Street, Sutton Coldfield, B72 1TJ.
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 comprises rents received in respect of the company's investment properties.  Revenue from property rental is recognised in the periods to which each rent relates.
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:
Freehold 2% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.4. 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.
2.5. 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: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Investment Properties Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost or Valuation
As at 1 May 2024 307,375 3,600,000 1,040 121,218 4,029,633
Additions - 1,250,000 - - 1,250,000
Disposals - - (1,040 ) - (1,040 )
Revaluation - 192,625 - - 192,625
Transfers (307,375 ) 307,375 - - -
As at 30 April 2025 - 5,350,000 - 121,218 5,471,218
Depreciation
As at 1 May 2024 26,419 - 844 25,254 52,517
Provided during the period - - - 23,991 23,991
Disposals (26,419 ) - (844 ) - (27,263 )
As at 30 April 2025 - - - 49,245 49,245
Net Book Value
As at 30 April 2025 - 5,350,000 - 71,973 5,421,973
As at 1 May 2024 280,956 3,600,000 196 95,964 3,977,116
Investment properties were revalued by the directors on 30 April 2025.
5. Investments
Other
£
Cost or Valuation
As at 1 May 2024 200
As at 30 April 2025 200
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 200
As at 1 May 2024 200
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,401 17,772
Prepayments and accrued income 331 7,547
Other debtors 311,038 311,038
Corporation tax recoverable assets 531 531
Director's loan account - 50,892
Called up share capital not paid 1,000 1,000
322,301 388,780
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,978 8,903
Bank loans and overdrafts 77,500 77,500
Other taxes and social security 5,498 7,409
Other creditors 45,259 49,736
Accruals and deferred income 15,721 18,579
Amounts owed to subsidiaries 163,824 506,830
324,780 668,957
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 775,000 852,500
Directors loan account 1,513,442 -
2,288,442 852,500
9. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
10. Related Party Transactions
Within other debtors is an amount of £311,038 (2024 - £311,038) due from 1st Avenue Properties Limited, a company under common ownership.
Within creditors are amounts owed to subsidiaries totalling £163,824 (2024 - £506,830).  This amount comprises £nil (2024 - £393,550) due to Rackhams Retail Ltd and £163,824 (2024- £113,280) due to 3JR Group Ltd.
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