Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11203969 J J Holly M Day A E Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11203969 2024-03-31 11203969 2025-03-31 11203969 2024-04-01 2025-03-31 11203969 frs-core:CurrentFinancialInstruments 2025-03-31 11203969 frs-core:Non-currentFinancialInstruments 2025-03-31 11203969 frs-core:FurnitureFittings 2025-03-31 11203969 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11203969 frs-core:FurnitureFittings 2024-03-31 11203969 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 11203969 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 11203969 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 11203969 frs-core:PlantMachinery 2025-03-31 11203969 frs-core:PlantMachinery 2024-04-01 2025-03-31 11203969 frs-core:PlantMachinery 2024-03-31 11203969 frs-core:SharePremium 2025-03-31 11203969 frs-core:ShareCapital 2025-03-31 11203969 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11203969 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11203969 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11203969 frs-bus:SmallEntities 2024-04-01 2025-03-31 11203969 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11203969 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11203969 frs-bus:Director1 2024-04-01 2025-03-31 11203969 frs-bus:Director2 2024-04-01 2025-03-31 11203969 frs-bus:Director3 2024-04-01 2025-03-31 11203969 frs-countries:EnglandWales 2024-04-01 2025-03-31 11203969 2023-03-31 11203969 2024-03-31 11203969 2023-04-01 2024-03-31 11203969 frs-core:CurrentFinancialInstruments 2024-03-31 11203969 frs-core:Non-currentFinancialInstruments 2024-03-31 11203969 frs-core:SharePremium 2024-03-31 11203969 frs-core:ShareCapital 2024-03-31 11203969 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11203969
Jamm Hot Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11203969
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 749,035 767,850
749,035 767,850
CURRENT ASSETS
Stocks 5 19,500 19,500
Debtors 6 368,647 305,043
Cash at bank and in hand 24,407 74,207
412,554 398,750
Creditors: Amounts Falling Due Within One Year 7 (966,798 ) (996,920 )
NET CURRENT ASSETS (LIABILITIES) (554,244 ) (598,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES 194,791 169,680
Creditors: Amounts Falling Due After More Than One Year 8 (3,308 ) (13,478 )
NET ASSETS 191,483 156,202
CAPITAL AND RESERVES
Called up share capital 9 124 125
Share premium account 129,975 129,975
Profit and Loss Account 61,384 26,102
SHAREHOLDERS' FUNDS 191,483 156,202
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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
A E Murray
Director
09/10/2025
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
Jamm Hot Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11203969 . The registered office is 1 Dukes Passage, Brighton, East Sussex, BN1 1BS.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Leasehold 9% reducing balance
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the
company's pension scheme are charged to profit or loss in the period to which they relate.
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2.7. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but notreversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments inperiods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 36 (2024: 36)
36 36
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 849,609 161,884 153,148 1,164,641
Additions 2,130 74,746 5,105 81,981
As at 31 March 2025 851,739 236,630 158,253 1,246,622
Depreciation
As at 1 April 2024 285,737 59,726 51,328 396,791
Provided during the period 63,544 21,214 16,038 100,796
As at 31 March 2025 349,281 80,940 67,366 497,587
Net Book Value
As at 31 March 2025 502,458 155,690 90,887 749,035
As at 1 April 2024 563,872 102,158 101,820 767,850
5. Stocks
2025 2024
£ £
Stock 19,500 19,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,076 17,886
Prepayments and accrued income 230,471 155,057
Amounts owed by group undertakings 132,100 132,100
368,647 305,043
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 245,509 95,042
Bank loans and overdrafts 10,648 10,648
Other loans 178,236 207,007
Corporation tax 14,724 1,193
Other taxes and social security 7,450 7,018
VAT Liability 17,010 47,308
Net wages 1,155 1,436
Other creditors 193,720 203,538
Accruals and deferred income 6,846 29,730
Directors' loan accounts 291,500 394,000
966,798 996,920
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,308 13,478
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 124 125
10. Related Party Transactions
Falconland (Palace) Limited, a company 100% owned by one of the shareholders, holds a fixed charge , by way of a debenture over all assets of the company, and a floating charge over all the undertaking property, assets and rights of the Borrower at any time not effectively mortgaged, charged or assigned.
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