Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 6 March 2023 false 1 April 2024 31 March 2025 31 March 2025 14706831 Mr A O Jolaoso iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14706831 2024-03-31 14706831 2025-03-31 14706831 2024-04-01 2025-03-31 14706831 frs-core:ComputerEquipment 2025-03-31 14706831 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14706831 frs-core:ComputerEquipment 2024-03-31 14706831 frs-core:ShareCapital 2025-03-31 14706831 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14706831 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14706831 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14706831 frs-bus:SmallEntities 2024-04-01 2025-03-31 14706831 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14706831 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14706831 frs-bus:Director1 2024-04-01 2025-03-31 14706831 frs-countries:EnglandWales 2024-04-01 2025-03-31 14706831 2023-03-05 14706831 2024-03-31 14706831 2023-03-06 2024-03-31 14706831 frs-core:CurrentFinancialInstruments 2024-03-31 14706831 frs-core:ShareCapital 2024-03-31 14706831 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14706831
AOJ Capital Limited
Financial Statements
For The Year Ended 31 March 2025
Affinity Associates (AU) Limited
Suite A, 1st Floor, Unit 1
Eurogate Business Park,
Ashford
Kent
TN24 8XW
AOJ Capital Limited
Contents
Contents

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

Page 1
AOJ Capital Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 14706831

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 601 |  | 751
|  |  | 601 |  | 751
CURRENT ASSETS
Debtors | 5 | 106,005 |  | 105,360 |
Cash at bank and in hand |  | 102 |  | 13,795 |
|  | 106,107 |  | 119,155 |
Creditors: Amounts Falling Due Within One Year | 6 | (51,677 ) |  | (53,235 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 54,430 |  | 65,920
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,031 |  | 66,671
NET ASSETS |  |  | 55,031 |  | 66,671
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 54,931 |  | 66,571
SHAREHOLDERS' FUNDS |  |  | 55,031 |  | 66,671

For the year ending 31 March 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 Income Statement.
On behalf of the board

Mr A O Jolaoso Director
18 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
AOJ Capital Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
AOJ Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14706831 . The registered office is 11 Boathouse Walk, London, SE15 6JT.
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.
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:

Computer Equipment | 20% 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
AOJ Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 805
As at 31 March 2025 | 805
Depreciation
As at 1 April 2024 | 54
Provided during the period | 150
As at 31 March 2025 | 204
Net Book Value
As at 31 March 2025 | 601
As at 1 April 2024 | 751

5. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 103,310 |  | 105,360
Other debtors | 2,695 |  | -
| 106,005 |  | 105,360

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 637
Other creditors | 51,677 |  | 33,834
Taxation and social security | - |  | 18,764
| 51,677 |  | 53,235

7. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
At the Balance Sheet date, AOJ Investments Limited owed the company £103,310. Both the company and AOJ Investments Limited are wholly owned by AOJ Enterprises Limited, of which Mr A Jolaoso is sole Director and shareholder.
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