Acorah Software Products - Accounts Production 16.7.461 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 09106501 Mr Carlos Torres Sosa Mr Alberto Torres Sosa true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09106501 2024-06-30 09106501 2025-06-30 09106501 2024-07-01 2025-06-30 09106501 frs-core:CurrentFinancialInstruments 2025-06-30 09106501 frs-core:ComputerEquipment 2025-06-30 09106501 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09106501 frs-core:ComputerEquipment 2024-06-30 09106501 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 09106501 frs-core:FurnitureFittings 2025-06-30 09106501 frs-core:FurnitureFittings 2024-07-01 2025-06-30 09106501 frs-core:FurnitureFittings 2024-06-30 09106501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 09106501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 09106501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 09106501 frs-core:OtherResidualIntangibleAssets 2025-06-30 09106501 frs-core:OtherResidualIntangibleAssets 2024-06-30 09106501 frs-core:PlantMachinery 2025-06-30 09106501 frs-core:PlantMachinery 2024-07-01 2025-06-30 09106501 frs-core:PlantMachinery 2024-06-30 09106501 frs-core:ShareCapital 2025-06-30 09106501 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09106501 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09106501 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09106501 frs-bus:SmallEntities 2024-07-01 2025-06-30 09106501 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09106501 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09106501 1 2024-07-01 2025-06-30 09106501 frs-bus:Director1 2024-07-01 2025-06-30 09106501 frs-bus:Director2 2024-07-01 2025-06-30 09106501 frs-core:CurrentFinancialInstruments 2 2025-06-30 09106501 frs-core:CurrentFinancialInstruments 8 2025-06-30 09106501 frs-core:CurrentFinancialInstruments 9 2025-06-30 09106501 frs-countries:EnglandWales 2024-07-01 2025-06-30 09106501 2023-06-30 09106501 2024-06-30 09106501 2023-07-01 2024-06-30 09106501 frs-core:CurrentFinancialInstruments 2024-06-30 09106501 frs-core:ShareCapital 2024-06-30 09106501 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09106501 frs-core:CurrentFinancialInstruments 2 2024-06-30 09106501 frs-core:CurrentFinancialInstruments 8 2024-06-30 09106501 frs-core:CurrentFinancialInstruments 9 2024-06-30
Registered number: 09106501
Jamon & Health Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09106501
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 112,032 113,496
112,032 113,496
CURRENT ASSETS
Stocks 6 5,376 8,358
Debtors 7 65,477 74,637
Cash at bank and in hand 156,809 109,950
227,662 192,945
Creditors: Amounts Falling Due Within One Year 8 (98,256 ) (87,889 )
NET CURRENT ASSETS (LIABILITIES) 129,406 105,056
TOTAL ASSETS LESS CURRENT LIABILITIES 241,438 218,552
NET ASSETS 241,438 218,552
CAPITAL AND RESERVES
Called up share capital 9 166,230 166,230
Profit and Loss Account 75,208 52,322
SHAREHOLDERS' FUNDS 241,438 218,552
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For the year ending 30 June 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 Alberto Torres Sosa
Director
18/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Jamon & Health Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09106501 . The registered office is 167 , Upper Street, London, N1 1US.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are License, It is amortised to Profit and Loss Account over its estimated economic life of 2 years and 10 years on different assets.
2.5. 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 0%
Plant & Machinery 25% SLM
Fixtures & Fittings 25% SLM
Office Equipment 25% SLM
2.6. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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.
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2.8. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Intangible Assets
Other
£
Cost
As at 1 July 2024 21,442
As at 30 June 2025 21,442
Amortisation
As at 1 July 2024 21,442
As at 30 June 2025 21,442
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Office Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 107,952 25,624 2,211 1,048 136,835
Additions - - 790 - 790
As at 30 June 2025 107,952 25,624 3,001 1,048 137,625
...CONTINUED
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Depreciation
As at 1 July 2024 - 20,964 1,610 765 23,339
Provided during the period - 1,704 382 168 2,254
As at 30 June 2025 - 22,668 1,992 933 25,593
Net Book Value
As at 30 June 2025 107,952 2,956 1,009 115 112,032
As at 1 July 2024 107,952 4,660 601 283 113,496
6. Stocks
2025 2024
£ £
Stock 5,376 8,358
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,207 16,684
Prepayments and accrued income 26,520 20,754
Other debtors - 3,449
Upper Street - Rent Deposit 33,750 33,750
65,477 74,637
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,293 42,896
Bank loans and overdrafts 1,961 -
Corporation tax 5,712 4,225
Other taxes and social security 262 1,131
VAT 16,742 11,672
Net wages 12,004 15,296
Pension contribution 231 624
Tronc - PAYE 1,021 863
Accruals 26,030 11,182
98,256 87,889
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 166,230 166,230
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10. Related Party Transactions
During the year the company had a loan transaction with Holding company Jamon Y Salud SA situated in spain.
During the period, the company has purchased the goods of £46,114.45 (2024 : £57,225) from Jamon Y Salud SA. The companies owes £784.88 (2024 : 15,170.28) to Jamon Y Salud SA and the same is included under trade creditors note 8 above.
During the period, the company has sold the goods of £11,765.45 (2024 : £5,099) to Jamon Y Salud SA. The companies owes nothing from Jamon Y Salud SA.
11. Ultimate Controlling Party
The company's ultimate controlling party is MR Alberto Torres Sosa by virtue of his ownership of 25% but not more 50% of the issued share capital in the company.
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