Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04458567 Mrs J M Hough Mrs J M Hough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04458567 2024-06-30 04458567 2025-06-30 04458567 2024-07-01 2025-06-30 04458567 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04458567 frs-core:ShareCapital 2025-06-30 04458567 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04458567 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04458567 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 04458567 frs-bus:SmallEntities 2024-07-01 2025-06-30 04458567 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04458567 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04458567 frs-bus:Director1 2024-07-01 2025-06-30 04458567 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04458567 frs-countries:EnglandWales 2024-07-01 2025-06-30 04458567 2023-06-30 04458567 2024-06-30 04458567 2023-07-01 2024-06-30 04458567 frs-core:ShareCapital 2024-06-30 04458567 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04458567
A & J Accountancy Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
A & J Accountancy Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
A & J Accountancy Limited
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

A & J Accountancy Limited
14 January 2026

Shelvoke, Pickering, Janney LLP
Chartered Certified Accountants
57 - 61 Market Place
Cannock
Staffordshire
WS11 1BP
Page 1
Page 2
A & J Accountancy Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 04458567

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 157 |  | 209
|  |  | 157 |  | 209
CURRENT ASSETS
Cash at bank and in hand |  | 561 |  | 676 |
|  | 561 |  | 676 |
Creditors: Amounts Falling Due Within One Year |  | (453 ) |  | (524 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 108 |  | 152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 265 |  | 361
NET ASSETS |  |  | 265 |  | 361
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 264 |  | 360
SHAREHOLDERS' FUNDS |  |  | 265 |  | 361

Page 2
Page 3
A & J Accountancy Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs J M Hough Director
14 January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
A & J Accountancy Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
A & J Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04458567 . The registered office is 6 Cleves Cresent, Tudor Park, Cheslyn Hay, Walsall, WS6 7LR.
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.
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:

Fixtures & Fittings | 25% on reducing balance

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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
A & J Accountancy Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 4,406
As at 30 June 2025 | 4,406
Depreciation
As at 1 July 2024 | 4,197
Provided during the period | 52
As at 30 June 2025 | 4,249
Net Book Value
As at 30 June 2025 | 157
As at 1 July 2024 | 209

Page 5