Acorah Software Products - Accounts Production 16.8.310 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 OC442646 Mr Mark Joyce Mrs Alainnah Joyce Mark & Alainnah Joyce true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC442646 2024-06-30 OC442646 2025-06-30 OC442646 2024-07-01 2025-06-30 OC442646 frs-core:CurrentFinancialInstruments 2025-06-30 OC442646 frs-core:Non-currentFinancialInstruments 2025-06-30 OC442646 frs-core:FurnitureFittings 2025-06-30 OC442646 frs-core:FurnitureFittings 2024-07-01 2025-06-30 OC442646 frs-core:FurnitureFittings 2024-06-30 OC442646 frs-core:InvestmentPropertyIncludedWithinPPE 2025-06-30 OC442646 frs-core:InvestmentPropertyIncludedWithinPPE 2024-07-01 2025-06-30 OC442646 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-30 OC442646 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC442646 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC442646 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 OC442646 frs-bus:SmallEntities 2024-07-01 2025-06-30 OC442646 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC442646 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC442646 1 2024-07-01 2025-06-30 OC442646 frs-countries:EnglandWales 2024-07-01 2025-06-30 OC442646 frs-bus:PartnerLLP1 2024-07-01 2025-06-30 OC442646 frs-bus:PartnerLLP2 2024-07-01 2025-06-30 OC442646 2023-06-30 OC442646 2024-06-30 OC442646 2023-07-01 2024-06-30 OC442646 frs-core:CurrentFinancialInstruments 2024-06-30 OC442646 frs-core:Non-currentFinancialInstruments 2024-06-30
Registered number: OC442646
JJA Investments LLP
Unaudited Financial Statements
For The Year Ended 30 June 2025
Calculated Ltd
JJA Investments LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
JJA Investments LLP
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: OC442646

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 651,530
|  |  | - |  | 651,530
CURRENT ASSETS
Debtors | 5 | - |  | 1,927 |
Cash at bank and in hand |  | - |  | 36 |
|  | - |  | 1,963 |
Creditors: Amounts Falling Due Within One Year | 6 | (996 ) |  | (80 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (996 ) |  | 1,883
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (996 ) |  | 653,413
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (6,744 )
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS |  |  | (996 ) |  | 646,669
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | (10,730) |  | 628,492 |
Other amounts |  | 9,734 |  | 18,177 |
|  |  | (996) |  | 646,669
|  |  | (996) |  | 646,669
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | (996) |  | 646,669
|  |  | (996) |  | 646,669

Page 1
Page 2
JJA Investments LLP
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mr Mark Joyce Designated Member
18/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JJA Investments LLP
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
JJA Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC442646 . The Registered Office is Coach House Grange, Centre Road, Lothersdale, Craven, BD20 8HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The LLP is due to close and these accounts represent the final financial statements
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 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.
2.4. 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:

Fixtures & Fittings | 20% Straight Line

2.5. 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. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 647,856 | 4,861 | 652,717
Disposals | (647,856 ) | (4,861 ) | (652,717 )
As at 30 June 2025 | - | - | -

...CONTINUED
Page 3
Page 4
JJA Investments LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | - | 1,187 | 1,187
Disposals | - | (1,187 ) | (1,187 )
As at 30 June 2025 | - | - | -
Net Book Value
As at 30 June 2025 | - | - | -
As at 1 July 2024 | 647,856 | 3,674 | 651,530

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,927

During the year the LLP recognised recoveries of debts previously noted as related party loans to the value of £13237. These amounts have been credited to other income.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 996 |  | 80

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to associates | - |  | 6,744

8. Related Party Transactions
The LLP has received a loan from an associated company Joyce Technology Consulting Ltd. The balance at the year end was £0.00 (2024 : £6744.00). This loan is interest free and repayable on demand.
9. Ultimate Controlling Party
The LLP's ultimate controlling party is Mark & Alainnah Joyce .
Page 4