Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 12394148 Mr Jonathan Croft Mr Jonathan Croft true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12394148 2025-01-31 12394148 2026-01-31 12394148 2025-02-01 2026-01-31 12394148 frs-core:CurrentFinancialInstruments 2026-01-31 12394148 frs-core:Non-currentFinancialInstruments 2026-01-31 12394148 frs-core:ComputerEquipment 2026-01-31 12394148 frs-core:ComputerEquipment 2025-02-01 2026-01-31 12394148 frs-core:ComputerEquipment 2025-01-31 12394148 frs-core:FurnitureFittings 2026-01-31 12394148 frs-core:FurnitureFittings 2025-02-01 2026-01-31 12394148 frs-core:FurnitureFittings 2025-01-31 12394148 frs-core:InvestmentPropertyIncludedWithinPPE 2026-01-31 12394148 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-01 2026-01-31 12394148 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 12394148 frs-core:PlantMachinery 2026-01-31 12394148 frs-core:PlantMachinery 2025-02-01 2026-01-31 12394148 frs-core:PlantMachinery 2025-01-31 12394148 frs-core:ShareCapital 2026-01-31 12394148 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 12394148 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 12394148 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 12394148 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12394148 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 12394148 frs-bus:SmallEntities 2025-02-01 2026-01-31 12394148 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12394148 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12394148 frs-bus:OrdinaryShareClass2 2025-02-01 2026-01-31 12394148 frs-bus:OrdinaryShareClass2 2026-01-31 12394148 frs-bus:OrdinaryShareClass3 2025-02-01 2026-01-31 12394148 frs-bus:OrdinaryShareClass3 2026-01-31 12394148 frs-bus:OrdinaryShareClass4 2025-02-01 2026-01-31 12394148 frs-bus:OrdinaryShareClass4 2026-01-31 12394148 frs-bus:OrdinaryShareClass5 2025-02-01 2026-01-31 12394148 frs-bus:OrdinaryShareClass5 2026-01-31 12394148 1 2025-02-01 2026-01-31 12394148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 12394148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 12394148 frs-bus:Director1 2025-02-01 2026-01-31 12394148 frs-countries:EnglandWales 2025-02-01 2026-01-31 12394148 2024-01-31 12394148 2025-01-31 12394148 2024-02-01 2025-01-31 12394148 frs-core:CurrentFinancialInstruments 2025-01-31 12394148 frs-core:Non-currentFinancialInstruments 2025-01-31 12394148 frs-core:ShareCapital 2025-01-31 12394148 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12394148 frs-bus:OrdinaryShareClass2 2024-02-01 2025-01-31 12394148 frs-bus:OrdinaryShareClass3 2024-02-01 2025-01-31 12394148 frs-bus:OrdinaryShareClass4 2024-02-01 2025-01-31 12394148 frs-bus:OrdinaryShareClass5 2024-02-01 2025-01-31 12394148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 12394148
J25 Property Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
J25 Property Investment Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
J25 Property Investment Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 12394148

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,924,493 |  | 1,773,259
|  |  | 1,924,493 |  | 1,773,259
CURRENT ASSETS
Cash at bank and in hand |  | 2,702 |  | 127,040 |
|  | 2,702 |  | 127,040 |
Creditors: Amounts Falling Due Within One Year | 5 | (337,750 ) |  | (439,088 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (335,048 ) |  | (312,048 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,589,445 |  | 1,461,211
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,189,838 ) |  | (1,062,512 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (118,326 ) |  | (118,326 )
NET ASSETS |  |  | 281,281 |  | 280,373
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve | 8 |  | 504,444 |  | 504,444
Profit and Loss Account |  |  | (223,263 ) |  | (224,171 )
SHAREHOLDERS' FUNDS |  |  | 281,281 |  | 280,373

Page 1
Page 2
J25 Property Investment Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Jonathan Croft Director
13/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J25 Property Investment Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
J25 Property Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12394148 . The registered office is B1 VANTAGE PARK, OLD GLOUCESTER ROAD, HAMBROOK, BRISTOL, ENGLAND, BS16 1GW.
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:

Plant & Machinery | 20% on reducing balance basis
Fixtures & Fittings | 20% on reducing balance basis
Computer Equipment | 20% on reducing balance basis

2.4. Investment Properties
All Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
2.5. 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.
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 asset reflects 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 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.
Page 3
Page 4
J25 Property Investment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Investment Properties | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 1,769,999 | 696 | 5,767 | 220 | 1,776,682
Additions | 151,714 | - | - | 205 | 151,919
As at 31 January 2026 | 1,921,713 | 696 | 5,767 | 425 | 1,928,601
Depreciation
As at 1 February 2025 | - | 352 | 3,053 | 18 | 3,423
Provided during the period | - | 69 | 541 | 75 | 685
As at 31 January 2026 | - | 421 | 3,594 | 93 | 4,108
Net Book Value
As at 31 January 2026 | 1,921,713 | 275 | 2,173 | 332 | 1,924,493
As at 1 February 2025 | 1,769,999 | 344 | 2,714 | 202 | 1,773,259

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Director's loan account | 337,750 |  | 439,088

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,189,838 |  | 1,062,512

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
95 Ordinary A shares of £ 1.000 each | 95 |  | 95
1 Ordinary B shares of £ 1.000 each | 1 |  | 1
1 Ordinary C shares of £ 1.000 each | 1 |  | 1
1 Ordinary D shares of £ 1.000 each | 1 |  | 1
1 Ordinary E shares of £ 1.000 each | 1 |  | 1
1 Ordinary F shares of £ 1.000 each | 1 |  | 1
| 100 |  | 100

Page 4
Page 5
J25 Property Investment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 February 2025 | 504,444 | (224,171 )
Profit for the year and total comprehensive income | - | 908
As at 31 January 2026 | 504,444 | (223,263 )

9. Ultimate Controlling Party
The company's ultimate controlling party is the director, Mr Jonathan Croft , by virtue of his ownership of majority of the issued share capital in the company.
Page 5