Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13397138 Mr D Sanchayan Mr S Shanmugalingam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13397138 2024-05-31 13397138 2025-05-31 13397138 2024-06-01 2025-05-31 13397138 frs-core:CurrentFinancialInstruments 2025-05-31 13397138 frs-core:Non-currentFinancialInstruments 2025-05-31 13397138 frs-core:FurnitureFittings 2025-05-31 13397138 frs-core:FurnitureFittings 2024-06-01 2025-05-31 13397138 frs-core:FurnitureFittings 2024-05-31 13397138 frs-core:NetGoodwill 2025-05-31 13397138 frs-core:NetGoodwill 2024-06-01 2025-05-31 13397138 frs-core:NetGoodwill 2024-05-31 13397138 frs-core:ShareCapital 2025-05-31 13397138 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13397138 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13397138 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13397138 frs-bus:SmallEntities 2024-06-01 2025-05-31 13397138 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13397138 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13397138 frs-bus:Director1 2024-06-01 2025-05-31 13397138 frs-bus:Director2 2024-06-01 2025-05-31 13397138 frs-countries:EnglandWales 2024-06-01 2025-05-31 13397138 2023-05-31 13397138 2024-05-31 13397138 2023-06-01 2024-05-31 13397138 frs-core:CurrentFinancialInstruments 2024-05-31 13397138 frs-core:Non-currentFinancialInstruments 2024-05-31 13397138 frs-core:ShareCapital 2024-05-31 13397138 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 13397138
Ejan Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Strategic Partnership
Ejan Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ejan Ltd
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 13397138

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,800 |  | 9,600
Tangible Assets | 5 |  | 15,900 |  | 30,134
|  |  | 20,700 |  | 39,734
CURRENT ASSETS
Stocks | 6 | 32,000 |  | 25,000 |
Debtors | 7 | 42,579 |  | 41,654 |
Cash at bank and in hand |  | 24,641 |  | 24,888 |
|  | 99,220 |  | 91,542 |
Creditors: Amounts Falling Due Within One Year | 8 | (139,420 ) |  | (125,585 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (40,200 ) |  | (34,043 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,500 ) |  | 5,691
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (8,001 ) |  | (14,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (3,975 ) |  | (7,534 )
NET LIABILITIES |  |  | (31,476 ) |  | (15,844 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Income Statement |  |  | (31,576 ) |  | (15,944 )
SHAREHOLDERS' FUNDS |  |  | (31,476) |  | (15,844)

Page 1
Page 2
Ejan Ltd
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 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 Income Statement.
On behalf of the board

Mr S Shanmugalingam Director
19 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ejan Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Ejan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13397138 . The registered office is 4 Abercorn House Butterfield Road, Boreham, Chelmsford, CM3 3BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | 20% Straight Line

Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Page 4
Ejan Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.10. Critical Accounting Judgements and Key Sources of Estimation Uncertainity
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 24,000
As at 31 May 2025 | 24,000
Amortisation
As at 1 June 2024 | 14,400
Provided during the period | 4,800
As at 31 May 2025 | 19,200
Net Book Value
As at 31 May 2025 | 4,800
As at 1 June 2024 | 9,600

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 71,169
As at 31 May 2025 | 71,169
Depreciation
As at 1 June 2024 | 41,035
Provided during the period | 14,234
As at 31 May 2025 | 55,269
Net Book Value
As at 31 May 2025 | 15,900
As at 1 June 2024 | 30,134

Page 4
Page 5
Ejan Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 32,000 |  | 25,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 37,885 |  | 40,000
VAT | 4,694 |  | 1,654
| 42,579 |  | 41,654

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 108,375 |  | 85,108
Other taxes and social security | 2,388 |  | 2,715
Net wages | 5,615 |  | 9,378
Pension payable | 406 |  | 234
Accruals and deferred income | 1,500 |  | 1,500
Directors' loan accounts | 21,136 |  | 26,650
| 139,420 |  | 125,585

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,001 |  | 14,001

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,975 |  | 7,534

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

The nominal value of each share is £1 and there are 70 Ordinary Shares, 10 Ordinary A Shares, 10 Ordinary B shares and 10 Ordinary Shares in issue.
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