Acorah Software Products - Accounts Production 16.6.950 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08390394 Mr Jateen Vithlani Mrs Swati Vithlani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08390394 2024-07-31 08390394 2025-07-31 08390394 2024-08-01 2025-07-31 08390394 frs-core:CurrentFinancialInstruments 2025-07-31 08390394 frs-core:Non-currentFinancialInstruments 2025-07-31 08390394 frs-core:ComputerEquipment 2025-07-31 08390394 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08390394 frs-core:ComputerEquipment 2024-07-31 08390394 frs-core:FurnitureFittings 2025-07-31 08390394 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08390394 frs-core:FurnitureFittings 2024-07-31 08390394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 08390394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 08390394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 08390394 frs-core:ShareCapital 2025-07-31 08390394 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 08390394 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08390394 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08390394 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08390394 frs-bus:SmallEntities 2024-08-01 2025-07-31 08390394 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08390394 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08390394 frs-core:CostValuation 2024-07-31 08390394 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 08390394 frs-core:CostValuation 2025-07-31 08390394 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 08390394 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 08390394 frs-core:ListedExchangeTraded 2025-07-31 08390394 frs-core:ListedExchangeTraded 2024-07-31 08390394 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 08390394 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-07-31 08390394 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-07-31 08390394 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 08390394 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-07-31 08390394 frs-bus:Director1 2024-08-01 2025-07-31 08390394 frs-bus:Director1 2024-07-31 08390394 frs-bus:Director1 2025-07-31 08390394 frs-bus:Director2 2024-08-01 2025-07-31 08390394 frs-core:CurrentFinancialInstruments 2 2025-07-31 08390394 frs-countries:EnglandWales 2024-08-01 2025-07-31 08390394 2023-07-31 08390394 2024-07-31 08390394 2023-08-01 2024-07-31 08390394 frs-core:CurrentFinancialInstruments 2024-07-31 08390394 frs-core:Non-currentFinancialInstruments 2024-07-31 08390394 frs-core:ShareCapital 2023-07-31 08390394 frs-core:ShareCapital 2024-07-31 08390394 frs-core:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 08390394 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-07-31 08390394 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08390394 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 08390394
SJV Group Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 08390394
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 941,418 944,263
Investments 5 2,141,344 2,142,318
3,082,762 3,086,581
CURRENT ASSETS
Debtors 6 624,348 649,434
Investments 7 (42,927 ) (47,118 )
Cash at bank and in hand 972,564 165,163
1,553,985 767,479
Creditors: Amounts Falling Due Within One Year 8 (755,731 ) (185,658 )
NET CURRENT ASSETS (LIABILITIES) 798,254 581,821
TOTAL ASSETS LESS CURRENT LIABILITIES 3,881,016 3,668,402
Creditors: Amounts Falling Due After More Than One Year 9 (3,423,648 ) (3,433,054 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (3,240 ) (7,256 )
NET ASSETS 454,128 228,092
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 454,028 227,992
SHAREHOLDERS' FUNDS 454,128 228,092
Page 1
Page 2
For the year ending 31 July 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 Jateen Vithlani
Director
08/12/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 August 2023 100 180,818 180,918
Profit for the year and total comprehensive income - 186,174 186,174
Dividends paid - (139,000) (139,000)
As at 31 July 2024 and 1 August 2024 100 227,992 228,092
Profit for the year and total comprehensive income - 298,286 298,286
Dividends paid - (72,250) (72,250)
As at 31 July 2025 100 454,028 454,128
Page 3
Page 4
Notes to the Financial Statements
1. General Information
SJV Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08390394 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.
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. This includes an analysis of the known and potential impact of COVID-19 on the company.
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.
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:
Leasehold Straight Line - 10 Year Effective Life
Fixtures & Fittings Staight Line - 4 Year Effective Life
Computer Equipment Staight Line - 3 Year Effective Life
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. 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: 40 (2024: 40)
40 40
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 929,282 78,104 2,230 1,009,616
Additions 1,080 2,112 1,808 5,000
Disposals - (27,872 ) - (27,872 )
As at 31 July 2025 930,362 52,344 4,038 986,744
Depreciation
As at 1 August 2024 6,495 58,453 405 65,353
Provided during the period 1,434 5,567 844 7,845
Disposals - (27,872 ) - (27,872 )
As at 31 July 2025 7,929 36,148 1,249 45,326
Net Book Value
As at 31 July 2025 922,433 16,196 2,789 941,418
As at 1 August 2024 922,787 19,651 1,825 944,263
5. Investments
Subsidiaries Listed Total
£ £ £
Cost or Valuation
As at 1 August 2024 2,111,120 31,198 2,142,318
Revaluations - (974 ) (974 )
As at 31 July 2025 2,111,120 30,224 2,141,344
Provision
As at 1 August 2024 - - -
As at 31 July 2025 - - -
...CONTINUED
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Page 6
Net Book Value
As at 31 July 2025 2,111,120 30,224 2,141,344
As at 1 August 2024 2,111,120 31,198 2,142,318
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 5,129 8,221
Directors' loan accounts - 122,240
5,129 130,461
Due after more than one year
Amounts owed by associates 619,219 518,973
624,348 649,434
7. Current Asset Investments
2025 2024
£ £
Short term deposits (42,927 ) (47,118 )
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,512 12,818
Bank loans and overdrafts 9,540 10,644
Corporation tax 99,073 61,550
Other taxes and social security 17,721 13,133
Net wages 62,804 59,015
Credit Card 7,025 6,100
Pension Payable 2,726 2,500
Accruals and deferred income 21,436 19,898
Directors' loan accounts 531,894 -
755,731 185,658
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,166
Other creditors 3,308,572 3,308,572
Amounts owed to subsidiaries 115,076 115,316
3,423,648 3,433,054
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10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 3,240 7,256
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £2,725 were due to the fund. They are included in Other Creditors.
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Jateen Vithlani 122,240 122,240 - - -
The above loan is unsecured and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Jateen Vithlani 72,250 139,000
14. Related Party Transactions
Included within debtors is a loan of £599,685 made to connected company,  RZV Group Limited. This company is connected by nature of common control and ownership. The loan in interest free and repayable on demand.
Included within debtors is a loan of £18362 made to connected company,  HSRT Property Investments Limited. This company is connected by nature of common control and ownership. The loan in interest free and repayable on demand.
Included within debtors is a loan of £1,172 made to connected company,  SJV Investments Limited. This company is connected by nature of common control and ownership.  The loan in interest free and repayable on demand.
Included within creditors is a loan of £115,076 received from wholly owned subsidiary,  Water Hole Limited.  The loan is interest free and repayable on demand.
Included within creditors is a loan of £3,303,572 received from Acorn Lodge.  The loan is interest free and repayable on demand.
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