Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC576339 Ms Lisa Bowman Ms Emma O'Hara Mr John Bowman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC576339 2024-09-30 SC576339 2025-09-30 SC576339 2024-10-01 2025-09-30 SC576339 frs-core:CurrentFinancialInstruments 2025-09-30 SC576339 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 SC576339 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 SC576339 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 SC576339 frs-core:SharePremium 2025-09-30 SC576339 frs-core:ShareCapital 2025-09-30 SC576339 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC576339 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC576339 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC576339 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC576339 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC576339 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC576339 frs-bus:Director1 2024-10-01 2025-09-30 SC576339 frs-bus:Director2 2024-10-01 2025-09-30 SC576339 frs-bus:Director3 2024-10-01 2025-09-30 SC576339 frs-countries:Scotland 2024-10-01 2025-09-30 SC576339 2023-09-30 SC576339 2024-09-30 SC576339 2023-10-01 2024-09-30 SC576339 frs-core:CurrentFinancialInstruments 2024-09-30 SC576339 frs-core:SharePremium 2024-09-30 SC576339 frs-core:ShareCapital 2024-09-30 SC576339 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC576339
Jackel Investments Limited
Financial Statements
For The Year Ended 30 September 2025
McMillan Financial
Jackel Investments Limited
Contents
Contents

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

Page 1
Jackel Investments Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC576339

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 823,939 |  | 843,483
|  |  | 823,939 |  | 843,483
CURRENT ASSETS
Cash at bank and in hand |  | 100,476 |  | 91,948 |
|  | 100,476 |  | 91,948 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,588 ) |  | (4,081 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 95,888 |  | 87,867
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 919,827 |  | 931,350
NET ASSETS |  |  | 919,827 |  | 931,350
CAPITAL AND RESERVES
Called up share capital | 6 |  | 300 |  | 300
Share premium account |  |  | 999,700 |  | 999,700
Profit and Loss Account |  |  | (80,173 ) |  | (68,650 )
SHAREHOLDERS' FUNDS |  |  | 919,827 |  | 931,350

For the year ending 30 September 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

Ms Emma O'Hara Director
15/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Jackel Investments Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Jackel Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC576339 . The registered office is Johnstone House, 52 - 54 Rose Street, Aberdeen, AB10 1HA.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset.
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 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.
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: 3 (2024: 3)
3 3
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 October 2024 | 977,187
As at 30 September 2025 | 977,187
Depreciation
As at 1 October 2024 | 133,704
Provided during the period | 19,544
As at 30 September 2025 | 153,248
Net Book Value
As at 30 September 2025 | 823,939
As at 1 October 2024 | 843,483

Page 2
Page 3
Jackel Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 4,588 |  | 4,081

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 3