Acorah Software Products - Accounts Production 16.7.461 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08261916 R J Carr L A Marshall A M Chapman R.J. Carr true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08261916 2024-03-31 08261916 2025-03-31 08261916 2024-04-01 2025-03-31 08261916 frs-core:CurrentFinancialInstruments 2025-03-31 08261916 frs-core:ShareCapital 2025-03-31 08261916 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08261916 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08261916 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08261916 frs-bus:SmallEntities 2024-04-01 2025-03-31 08261916 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08261916 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08261916 1 2024-04-01 2025-03-31 08261916 frs-bus:Director1 2024-04-01 2025-03-31 08261916 frs-bus:Director2 2024-04-01 2025-03-31 08261916 frs-bus:Director3 2024-04-01 2025-03-31 08261916 frs-countries:EnglandWales 2024-04-01 2025-03-31 08261916 2023-03-31 08261916 2024-03-31 08261916 2023-04-01 2024-03-31 08261916 frs-core:CurrentFinancialInstruments 2024-03-31 08261916 frs-core:ShareCapital 2024-03-31 08261916 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08261916
RJC Securities Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08261916
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,977,485 1,977,485
1,977,485 1,977,485
CURRENT ASSETS
Debtors 5 755 140,330
Cash at bank and in hand 316,502 204,728
317,257 345,058
Creditors: Amounts Falling Due Within One Year 6 (203,516 ) (249,169 )
NET CURRENT ASSETS (LIABILITIES) 113,741 95,889
TOTAL ASSETS LESS CURRENT LIABILITIES 2,091,226 2,073,374
NET ASSETS 2,091,226 2,073,374
CAPITAL AND RESERVES
Called up share capital 7 400 400
Profit and Loss Account 2,090,826 2,072,974
SHAREHOLDERS' FUNDS 2,091,226 2,073,374
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 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 and authorised for issue on 15 December 2025 and are signed on its behalf by:
R J Carr
Director
15/12/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
RJC Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08261916 . The registered office is Orbital House, 20 Eastern Road, Romford, Essex, RM1 3PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Section 1A of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of lreland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least twelve months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover represents the value of the invoiced rental income recognised on an accruals basis.
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. Financial Instruments
The Company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.
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 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.
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 1,977,485
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,977,485 1,977,485
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 755 140,330
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,407 -
Other creditors 117,113 118,313
Taxation and social security 81,996 130,856
203,516 249,169
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 400 400
The 300 ordinary 'A' shares with a nominal value of £1 each carry a right to dividends, have no voting rights and are entitled to a distribution of assets on winding up.
The 100 ordinary shares with a nominal value of £1 each carry no right to dividends, have voting rights and are not entitled to a distribution of assets on winding up.
8. Ultimate Controlling Party
The company's ultimate controlling party is R.J. Carr by virtue of holding all shares which have voting rights attributed to them.
Page 3