Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 22 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15088238 Mr Assan Numan Mr Oliver Charles Robert Hadlee Pearch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15088238 2024-08-31 15088238 2025-08-31 15088238 2024-09-01 2025-08-31 15088238 frs-core:CurrentFinancialInstruments 2025-08-31 15088238 frs-core:ComputerEquipment 2025-08-31 15088238 frs-core:ComputerEquipment 2024-09-01 2025-08-31 15088238 frs-core:ComputerEquipment 2024-08-31 15088238 frs-core:ShareCapital 2025-08-31 15088238 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15088238 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15088238 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15088238 frs-bus:SmallEntities 2024-09-01 2025-08-31 15088238 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15088238 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15088238 frs-bus:Director1 2024-09-01 2025-08-31 15088238 frs-bus:Director2 2024-09-01 2025-08-31 15088238 frs-countries:EnglandWales 2024-09-01 2025-08-31 15088238 2023-08-21 15088238 2024-08-31 15088238 2023-08-22 2024-08-31 15088238 frs-core:CurrentFinancialInstruments 2024-08-31 15088238 frs-core:ShareCapital 2024-08-31 15088238 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15088238
JPEG Photo Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ten Forward Accounting
Chartered Certified Accountants
Suite 2A, 7th Floor
City Reach, 5 Greenwich View Place
London
E14 9NN
JPEG Photo Limited
Contents
Contents

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

Page 1
JPEG Photo Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15088238

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,950 |  | 1,889
|  |  | 11,950 |  | 1,889
CURRENT ASSETS
Debtors | 5 | 34,823 |  | 19,716 |
Cash at bank and in hand |  | 265,971 |  | 145,071 |
|  | 300,794 |  | 164,787 |
Creditors: Amounts Falling Due Within One Year | 6 | (170,218 ) |  | (56,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 130,576 |  | 108,392
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 142,526 |  | 110,281
NET ASSETS |  |  | 142,526 |  | 110,281
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 142,426 |  | 110,181
SHAREHOLDERS' FUNDS |  |  | 142,526 |  | 110,281

For the year ending 31 August 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 Assan Numan Director
15 January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
JPEG Photo Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
JPEG Photo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15088238 . The registered office is Suite 2a, 7th Floor, City Reach, 5 Greenwich View Place, London, E14 9NN.
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.
Sale of goods
Turnover from 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.
2.3. 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% Straight Line Basis

2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
JPEG Photo Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 2,518
Additions | 12,628
As at 31 August 2025 | 15,146
Depreciation
As at 1 September 2024 | 629
Provided during the period | 2,567
As at 31 August 2025 | 3,196
Net Book Value
As at 31 August 2025 | 11,950
As at 1 September 2024 | 1,889

5. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,723 |  | 19,616
Other debtors | 100 |  | 100
| 34,823 |  | 19,716

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 409 |  | 2,749
Corporation tax | 44,108 |  | 36,195
VAT | 1,218 |  | 7,450
Other creditors | 120,001 |  | 10,001
Accruals and deferred income | 4,482 |  | -
| 170,218 |  | 56,395

7. Share Capital

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

Page 3