Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08494196 Paul Alexander Airey Paul Alexander Airey 49 Kent House Devonshire, London, England, W4 2JS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08494196 2024-04-30 08494196 2025-04-30 08494196 2024-05-01 2025-04-30 08494196 frs-core:CurrentFinancialInstruments 2025-04-30 08494196 frs-core:Non-currentFinancialInstruments 2025-04-30 08494196 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 08494196 frs-core:FurnitureFittings 2025-04-30 08494196 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08494196 frs-core:FurnitureFittings 2024-04-30 08494196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 08494196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 08494196 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 08494196 frs-core:OtherResidualIntangibleAssets 2025-04-30 08494196 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 08494196 frs-core:OtherResidualIntangibleAssets 2024-04-30 08494196 frs-core:PlantMachinery 2025-04-30 08494196 frs-core:PlantMachinery 2024-05-01 2025-04-30 08494196 frs-core:PlantMachinery 2024-04-30 08494196 frs-core:ShareCapital 2025-04-30 08494196 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08494196 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08494196 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08494196 frs-bus:SmallEntities 2024-05-01 2025-04-30 08494196 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08494196 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08494196 1 2024-05-01 2025-04-30 08494196 frs-bus:Director1 2024-05-01 2025-04-30 08494196 frs-countries:EnglandWales 2024-05-01 2025-04-30 08494196 2023-04-30 08494196 2024-04-30 08494196 2023-05-01 2024-04-30 08494196 frs-core:CurrentFinancialInstruments 2024-04-30 08494196 frs-core:Non-currentFinancialInstruments 2024-04-30 08494196 frs-core:ShareCapital 2024-04-30 08494196 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08494196
Jpg Operations Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Jpg Operations Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Jpg Operations Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08494196

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,999 |  | 23,999
Tangible Assets | 5 |  | 20,667 |  | 25,210
|  |  | 36,666 |  | 49,209
CURRENT ASSETS
Debtors | 6 | 94,273 |  | 64,728 |
|  | 94,273 |  | 64,728 |
Creditors: Amounts Falling Due Within One Year | 7 | (111,591 ) |  | (61,841 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,318 ) |  | 2,887
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,348 |  | 52,096
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (15,182 ) |  | (43,051 )
NET ASSETS |  |  | 4,166 |  | 9,045
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,066 |  | 8,945
SHAREHOLDERS' FUNDS |  |  | 4,166 |  | 9,045

Page 1
Page 2
Jpg Operations Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 his 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

Paul Alexander Airey Director
19 December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Jpg Operations Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Jpg Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08494196 . The registered office is 49 Kent House Devonshire Street, London, W4 2JS.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue from rendering of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured.
For continuing services, revenue 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.
Interest income
Revenue is recognised as interest accrues using the effective interest method.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise Fee. It is amortised to profit and loss account over its estimated economic life of 5 years.
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 | 10 years (Straight line method)
Plant & Machinery | 10 years (Straight line method)
Furniture, fixtures and equipment | 5 years (Straight line method)

Page 3
Page 4
Jpg Operations Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 39,999
As at 30 April 2025 | 39,999
Amortisation
As at 1 May 2024 | 16,000
Provided during the period | 8,000
As at 30 April 2025 | 24,000
Net Book Value
As at 30 April 2025 | 15,999
As at 1 May 2024 | 23,999

Page 4
Page 5
Jpg Operations Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Furniture, fixtures and equipment | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 19,209 | 14,715 | 165,815 | 199,739
Additions | - | - | 5,064 | 5,064
As at 30 April 2025 | 19,209 | 14,715 | 170,879 | 204,803
Depreciation
As at 1 May 2024 | 14,725 | 5,999 | 153,805 | 174,529
Provided during the period | 1,989 | 1,472 | 6,146 | 9,607
As at 30 April 2025 | 16,714 | 7,471 | 159,951 | 184,136
Net Book Value
As at 30 April 2025 | 2,495 | 7,244 | 10,928 | 20,667
As at 1 May 2024 | 4,484 | 8,716 | 12,010 | 25,210

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,306 |  | 11,122
Prepayments and accrued income | 11,682 |  | 6,719
Amounts owed by group undertakings | 77,622 |  | 43,891
Amounts owed by other related parties | 663 |  | 2,996
| 94,273 |  | 64,728

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,261 |  | 3,230
Bank loans and overdrafts | 48,208 |  | 5,884
Corporation tax | 2,786 |  | 3,690
Other taxes and social security | 14,299 |  | 12,837
VAT | 25,011 |  | 9,531

...CONTINUED
Page 5
Page 6
Jpg Operations Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Other creditors | 1,830 |  | 1,694
Accruals and deferred income | 18,196 |  | 21,608
Director's loan account | - |  | 3,367
| 111,591 |  | 61,841

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,182 |  | 43,051

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
Included in debtors due within one year is an amount of £77,622 (2024:£43,891) owed by the group undertaking. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £663 (2024:£2,996) owed by the related party. The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of £Nil (2024:£3,367) owed to its directors. The amount is interest-free and repayable on demand.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Airstrong Ltd . Airstrong Ltd was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 49 Kent House Devonshire, London, England, W4 2JS . The ultimate controlling party is Paul Alexander Airey .
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