Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05093992 Mr Jonathan Cole Mr John Mason Mrs Jill Mason Mr Jonathan Cole true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05093992 2024-03-31 05093992 2025-03-31 05093992 2024-04-01 2025-03-31 05093992 frs-core:CurrentFinancialInstruments 2025-03-31 05093992 frs-core:ShareCapital 2025-03-31 05093992 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05093992 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05093992 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05093992 frs-bus:SmallEntities 2024-04-01 2025-03-31 05093992 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05093992 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05093992 1 2024-04-01 2025-03-31 05093992 frs-core:UnlistedNon-exchangeTraded 2025-03-31 05093992 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05093992 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05093992 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05093992 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 05093992 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05093992 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05093992 frs-bus:Director1 2024-04-01 2025-03-31 05093992 frs-bus:Director2 2024-04-01 2025-03-31 05093992 frs-bus:Director3 2024-04-01 2025-03-31 05093992 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05093992 frs-countries:EnglandWales 2024-04-01 2025-03-31 05093992 2023-03-31 05093992 2024-03-31 05093992 2023-04-01 2024-03-31 05093992 frs-core:CurrentFinancialInstruments 2024-03-31 05093992 frs-core:ShareCapital 2024-03-31 05093992 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05093992
J Mason Associates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
CJM Associates
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05093992
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 50,417 -
50,417 -
CURRENT ASSETS
Debtors 5 76,852 41,252
Cash at bank and in hand 72,494 113,388
149,346 154,640
Creditors: Amounts Falling Due Within One Year 6 (41,758 ) (44,381 )
NET CURRENT ASSETS (LIABILITIES) 107,588 110,259
TOTAL ASSETS LESS CURRENT LIABILITIES 158,005 110,259
NET ASSETS 158,005 110,259
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 157,905 110,159
SHAREHOLDERS' FUNDS 158,005 110,259
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.
On behalf of the board
Mr John Mason
Director
16/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
J Mason Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05093992 . The registered office is St Thomas House, 83 Wolverhampton Road, Cannock, Staffordshire, WS11 1AR.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
2.3. 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 2
Page 3
4. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 50,417
As at 31 March 2025 50,417
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50,417
As at 1 April 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 45,919 27,717
Other debtors 30,933 13,535
76,852 41,252
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,098 2,963
Taxation and social security 39,660 41,418
41,758 44,381
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Mason-Cole Holdings Ltd
Page 3