Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2024 1 January 2024 false 1 January 2025 30 November 2025 30 November 2025 07107053 Mrs Henriette Speed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07107053 2024-12-31 07107053 2025-11-30 07107053 2025-01-01 2025-11-30 07107053 frs-core:CurrentFinancialInstruments 2025-11-30 07107053 frs-core:ComputerEquipment 2025-11-30 07107053 frs-core:ComputerEquipment 2025-01-01 2025-11-30 07107053 frs-core:ComputerEquipment 2024-12-31 07107053 frs-core:ShareCapital 2025-11-30 07107053 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07107053 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-11-30 07107053 frs-bus:FilletedAccounts 2025-01-01 2025-11-30 07107053 frs-bus:SmallEntities 2025-01-01 2025-11-30 07107053 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-11-30 07107053 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-11-30 07107053 frs-bus:Director1 2025-01-01 2025-11-30 07107053 frs-core:CurrentFinancialInstruments 1 2025-11-30 07107053 frs-countries:EnglandWales 2025-01-01 2025-11-30 07107053 2023-12-31 07107053 2024-12-31 07107053 2024-01-01 2024-12-31 07107053 frs-core:CurrentFinancialInstruments 2024-12-31 07107053 frs-core:ShareCapital 2024-12-31 07107053 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07107053 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 07107053
Just The Letter B Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 30 November 2025
Just The Letter B Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Just The Letter B Limited
Company Information
For the Period 1 January 2025 to 30 November 2025
Company Information

Director | Mrs Henriette Speed
Company Number | 07107053
Registered Office | First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
Page 2
Just The Letter B Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 07107053

| 30 November 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 989
|  |  | - |  | 989
CURRENT ASSETS
Debtors | 5 | 167 |  | 25,878 |
Cash at bank and in hand |  | 67,572 |  | 42,728 |
|  | 67,739 |  | 68,606 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,855 ) |  | (24,975 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,884 |  | 43,631
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,884 |  | 44,620
NET ASSETS |  |  | 52,884 |  | 44,620
CAPITAL AND RESERVES
Called up share capital |  |  | 102 |  | 102
Profit and Loss Account |  |  | 52,782 |  | 44,518
SHAREHOLDERS' FUNDS |  |  | 52,884 |  | 44,620

For the period ending 30 November 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 her 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

Mrs Henriette Speed Director
24 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Just The Letter B Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 30 November 2025
Notes to the Financial Statements
1. General Information
Just The Letter B Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07107053 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
As can be seen in note 7 of the full accounts, the historical cost convention has been modified as these accounts have not been prepared on a going concern basis.
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 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.
2.3. 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:

Computer Equipment | 25% on reducing balance

2.4. 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.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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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Just The Letter B Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 November 2025
2.6. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 2,397
Disposals | (2,397 )
As at 30 November 2025 | -
Depreciation
As at 1 January 2025 | 1,408
Provided during the period | 173
Disposals | (1,581 )
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | -
As at 1 January 2025 | 989

5. Debtors

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 15,191
Prepayments and accrued income | - |  | 10,505
VAT | 167 |  | 182
| 167 |  | 25,878

6. Creditors: Amounts Falling Due Within One Year

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 46
Corporation tax | 2,170 |  | 11,344
Accrued expenses | 1,000 |  | 1,500
Director's loan account | 9,298 |  | 9,698
Amounts owed to other participating interests | 2,387 |  | 2,387
| 14,855 |  | 24,975

Page 4
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Just The Letter B Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 November 2025
7. Post Balance Sheet Events
The accounts for Just The Letter B Limited for the period ended 30 November 2025 have not been prepared on a going concern basis. The company has not traded since 30 November 2025, and the director has taken the decision to close the company during 2026.
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