Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08532850 Mr Alexander John Horsington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08532850 2024-12-31 08532850 2025-12-31 08532850 2025-01-01 2025-12-31 08532850 frs-core:CurrentFinancialInstruments 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 2025-12-31 08532850 frs-core:ComputerEquipment 2025-12-31 08532850 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08532850 frs-core:ComputerEquipment 2024-12-31 08532850 frs-core:FurnitureFittings 2025-12-31 08532850 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08532850 frs-core:FurnitureFittings 2024-12-31 08532850 frs-core:MotorVehicles 2025-01-01 2025-12-31 08532850 frs-core:ShareCapital 2025-12-31 08532850 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08532850 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08532850 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08532850 frs-bus:SmallEntities 2025-01-01 2025-12-31 08532850 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08532850 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08532850 frs-bus:Director1 2025-01-01 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 1 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 2 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 3 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 4 2025-12-31 08532850 frs-core:Non-currentFinancialInstruments 5 2025-12-31 08532850 frs-countries:EnglandWales 2025-01-01 2025-12-31 08532850 2023-12-31 08532850 2024-12-31 08532850 2024-01-01 2024-12-31 08532850 frs-core:CurrentFinancialInstruments 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 2024-12-31 08532850 frs-core:ShareCapital 2024-12-31 08532850 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 1 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 2 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 3 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 4 2024-12-31 08532850 frs-core:Non-currentFinancialInstruments 5 2024-12-31
Registered number: 08532850
T&J Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
T&J Capital Ltd
Contents
Contents

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

Page 1
T&J Capital Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08532850

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,815 |  | 3,023
|  |  | 1,815 |  | 3,023
CURRENT ASSETS
Debtors | 5 | 22,600 |  | 20,576 |
Investments | 6 | 153,180 |  | 153,180 |
Cash at bank and in hand |  | 225 |  | 127,163 |
|  | 176,005 |  | 300,919 |
Creditors: Amounts Falling Due Within One Year | 7 | 1,175 |  | 49,500 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 177,180 |  | 350,419
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,995 |  | 353,442
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,284,671 ) |  | (1,881,688 )
NET LIABILITIES |  |  | (2,105,676 ) |  | (1,528,246 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (2,105,678 ) |  | (1,528,248 )
SHAREHOLDERS' FUNDS |  |  | (2,105,676) |  | (1,528,246)

Page 1
Page 2
T&J Capital Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board

Mr Alexander John Horsington Director
29/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
T&J Capital Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
T&J Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08532850 . The registered office is 8 Hollybush Mews, Harpenden, AL5 4FR.
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:

Motor Vehicles | N.A
Fixtures & Fittings | Fully Depreciated
Computer Equipment | 18% 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 14,124 | 6,707 | 20,831
As at 31 December 2025 | 14,124 | 6,707 | 20,831
Depreciation
As at 1 January 2025 | 14,124 | 3,684 | 17,808
Provided during the period | - | 1,208 | 1,208
As at 31 December 2025 | 14,124 | 4,892 | 19,016
Net Book Value
As at 31 December 2025 | - | 1,815 | 1,815
As at 1 January 2025 | - | 3,023 | 3,023

Page 3
Page 4
T&J Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,495 |  | 2,495
VAT | 17,355 |  | 15,331
| 19,850 |  | 17,826
Due after more than one year
Other debtors | 2,750 |  | 2,750
| 22,600 |  | 20,576

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | 153,180 |  | 153,180

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 48,589 |  | -
Other creditors | 236 |  | 500
Accruals and deferred income | (50,000 ) |  | (50,000 )
| (1,175 ) |  | (49,500 )

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shareholder's loan | 734,671 |  | 331,688
Loan 1 | 350,000 |  | 350,000
Loan 2 | 350,000 |  | 350,000
Loan 3 | 500,000 |  | 500,000
Loan 4 | 350,000 |  | 350,000
| 2,284,671 |  | 1,881,688

9. Share Capital

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

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