Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 December 2025 31 December 2025 13498127 Mr J P Monahan J Monahan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13498127 2024-07-31 13498127 2025-12-31 13498127 2024-08-01 2025-12-31 13498127 frs-core:CurrentFinancialInstruments 2025-12-31 13498127 frs-core:ComputerEquipment 2024-08-01 2025-12-31 13498127 frs-core:PlantMachinery 2025-12-31 13498127 frs-core:PlantMachinery 2024-08-01 2025-12-31 13498127 frs-core:PlantMachinery 2024-07-31 13498127 frs-core:ShareCapital 2025-12-31 13498127 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13498127 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-12-31 13498127 frs-bus:FilletedAccounts 2024-08-01 2025-12-31 13498127 frs-bus:SmallEntities 2024-08-01 2025-12-31 13498127 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-12-31 13498127 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-12-31 13498127 1 2024-08-01 2025-12-31 13498127 frs-bus:Director1 2024-08-01 2025-12-31 13498127 frs-bus:Director1 2024-07-31 13498127 frs-bus:Director1 2025-12-31 13498127 frs-countries:EnglandWales 2024-08-01 2025-12-31 13498127 2023-07-31 13498127 2024-07-31 13498127 2023-08-01 2024-07-31 13498127 frs-core:CurrentFinancialInstruments 2024-07-31 13498127 frs-core:ShareCapital 2024-07-31 13498127 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13498127
JPAM Consultancy Services Limited
Unaudited Financial Statements
For the Period 1 August 2024 to 31 December 2025
JPAM Consultancy Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
JPAM Consultancy Services Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 13498127

| 31 December 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 333
|  |  | - |  | 333
CURRENT ASSETS
Debtors | 5 | 19,800 |  | 32,572 |
Cash at bank and in hand |  | 10,952 |  | 14,428 |
|  | 30,752 |  | 47,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,310 ) |  | (21,937 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,442 |  | 25,063
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,442 |  | 25,396
NET ASSETS |  |  | 19,442 |  | 25,396
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 19,342 |  | 25,296
SHAREHOLDERS' FUNDS |  |  | 19,442 |  | 25,396

For the period ending 31 December 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 Income Statement.
The financial statements were approved by the board of directors on 6 January 2026 and were signed on its behalf by:

Mr J P Monahan Director
6 January 2026

The notes on pages 2 to 4 form part of these financial statements.
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Page 2
JPAM Consultancy Services Limited
Notes to the Financial Statements
For the Period 1 August 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
JPAM Consultancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13498127 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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:

Computer Equipment | 33% Straight Line

2.4. 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 period, 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 period was: 1 (2024: 1)
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Page 3
JPAM Consultancy Services Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 December 2025
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 August 2024 | 1,000
Disposals | (1,000 )
As at 31 December 2025 | -
Depreciation
As at 1 August 2024 | 667
Provided during the period | 333
Disposals | (1,000 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 August 2024 | 333

5. Debtors

| 31 December 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,532
Other debtors | 19,800 |  | 30,040
| 19,800 |  | 32,572

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,500 |  | -
Taxation and social security | 9,810 |  | 21,937
| 11,310 |  | 21,937

7. Share Capital

| 31 December 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Page 4
JPAM Consultancy Services Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 December 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Joseph Monahan | 30,000 | - | 30,000 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is J Monahan by virtue of his ownership of 100% of the issued share capital in the company.
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