Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09178401 Mr J D Schreiber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09178401 2024-08-31 09178401 2025-08-31 09178401 2024-09-01 2025-08-31 09178401 frs-core:CurrentFinancialInstruments 2025-08-31 09178401 frs-core:ComputerEquipment 2025-08-31 09178401 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09178401 frs-core:ComputerEquipment 2024-08-31 09178401 frs-core:PlantMachinery 2025-08-31 09178401 frs-core:PlantMachinery 2024-09-01 2025-08-31 09178401 frs-core:PlantMachinery 2024-08-31 09178401 frs-core:ShareCapital 2025-08-31 09178401 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09178401 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09178401 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09178401 frs-bus:SmallEntities 2024-09-01 2025-08-31 09178401 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09178401 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09178401 frs-bus:Director1 2024-09-01 2025-08-31 09178401 frs-bus:Director1 2024-08-31 09178401 frs-bus:Director1 2025-08-31 09178401 frs-countries:EnglandWales 2024-09-01 2025-08-31 09178401 2023-08-31 09178401 2024-08-31 09178401 2023-09-01 2024-08-31 09178401 frs-core:CurrentFinancialInstruments 2024-08-31 09178401 frs-core:ShareCapital 2024-08-31 09178401 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09178401
Jolloi Limited
Financial Statements
For The Year Ended 31 August 2025
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Jolloi Limited
Contents
Contents

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

Page 1
Jolloi Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09178401

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 74,550 |  | 98,979 |
Cash at bank and in hand |  | 1 |  | 148 |
|  | 74,551 |  | 99,127 |
Creditors: Amounts Falling Due Within One Year | 6 | (74,113 ) |  | (93,150 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 438 |  | 5,977
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 438 |  | 5,977
NET ASSETS |  |  | 438 |  | 5,977
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | 436 |  | 5,975
SHAREHOLDERS' FUNDS |  |  | 438 |  | 5,977

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 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.
On behalf of the board

Mr J D Schreiber Director
19 January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Jolloi Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Jolloi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09178401 . The registered office is 40 Warfelton Crescent, Saltash, Cornwall, PL12 4NA.
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:

Plant & Machinery | 20% Straight Line Method
Computer Equipment | 20% Straight Line Method

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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
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 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: 1 (2024: 1)
1 1
Page 2
Page 3
Jolloi Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 5,415 | 2,259 | 7,674
As at 31 August 2025 | 5,415 | 2,259 | 7,674
Depreciation
As at 1 September 2024 | 5,415 | 2,259 | 7,674
As at 31 August 2025 | 5,415 | 2,259 | 7,674
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 17,730 |  | 17,351
Other debtors | 56,820 |  | 81,628
| 74,550 |  | 98,979

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1 |  | -
Other creditors | 2,664 |  | 2,664
Taxation and social security | 71,448 |  | 90,486
| 74,113 |  | 93,150

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jonathan Schreiber | 51,878 | 101,316 | 127,246 | - | 25,948

The above loan is unsecured, interest free and repayable on demand.
Page 3
Page 4
Jolloi Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Related Party Transactions
Jrades Ltd:
A company in which Mr J D Schreiber is Director. At the balance sheet date the company was owed £17,730.00 (2024 - £17,351.00) from Jrades Ltd.
Page 4