Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07274131 Mr Jonathan Lu Mr Jonathan Lu true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07274131 2024-08-31 07274131 2025-08-31 07274131 2024-09-01 2025-08-31 07274131 frs-core:CurrentFinancialInstruments 2025-08-31 07274131 frs-core:Non-currentFinancialInstruments 2025-08-31 07274131 frs-core:BetweenOneFiveYears 2025-08-31 07274131 frs-core:ComputerEquipment 2025-08-31 07274131 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07274131 frs-core:ComputerEquipment 2024-08-31 07274131 frs-core:FurnitureFittings 2025-08-31 07274131 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07274131 frs-core:FurnitureFittings 2024-08-31 07274131 frs-core:NetGoodwill 2024-09-01 2025-08-31 07274131 frs-core:MotorVehicles 2025-08-31 07274131 frs-core:MotorVehicles 2024-09-01 2025-08-31 07274131 frs-core:MotorVehicles 2024-08-31 07274131 frs-core:OtherResidualIntangibleAssets 2025-08-31 07274131 frs-core:OtherResidualIntangibleAssets 2024-08-31 07274131 frs-core:WithinOneYear 2025-08-31 07274131 frs-core:ShareCapital 2025-08-31 07274131 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07274131 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07274131 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07274131 frs-bus:SmallEntities 2024-09-01 2025-08-31 07274131 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07274131 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07274131 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 07274131 frs-bus:OrdinaryShareClass2 2025-08-31 07274131 1 2024-09-01 2025-08-31 07274131 frs-bus:Director1 2024-09-01 2025-08-31 07274131 frs-countries:EnglandWales 2024-09-01 2025-08-31 07274131 2023-08-31 07274131 2024-08-31 07274131 2023-09-01 2024-08-31 07274131 frs-core:CurrentFinancialInstruments 2024-08-31 07274131 frs-core:Non-currentFinancialInstruments 2024-08-31 07274131 frs-core:BetweenOneFiveYears 2024-08-31 07274131 frs-core:WithinOneYear 2024-08-31 07274131 frs-core:ShareCapital 2024-08-31 07274131 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 07274131 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31
Registered number: 07274131
Jonathan Lu Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ten Forward Accounting
Chartered Certified Accountants
Suite 2A, 7th Floor
City Reach, 5 Greenwich View Place
London
E14 9NN
Jonathan Lu Limited
Contents
Contents

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

Page 1
Jonathan Lu Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 07274131

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 23,073 |  | 40,246
|  |  | 23,073 |  | 40,246
CURRENT ASSETS
Debtors | 6 | 227,552 |  | 182,776 |
Investments | 7 | 81,740 |  | 76,560 |
Cash at bank and in hand |  | 670,151 |  | 725,167 |
|  | 979,443 |  | 984,503 |
Creditors: Amounts Falling Due Within One Year | 8 | (104,644 ) |  | (99,713 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 874,799 |  | 884,790
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 897,872 |  | 925,036
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (7,958 )
NET ASSETS |  |  | 897,872 |  | 917,078
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 897,772 |  | 916,978
SHAREHOLDERS' FUNDS |  |  | 897,872 |  | 917,078

For the year ending 31 August 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 Jonathan Lu Director
31 March 2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Jonathan Lu Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Jonathan Lu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07274131 . The registered office is 2nd Floor, 49 Columbia Road, London, E2 7RG.
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. 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.
2.4. 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 basis:

Motor Vehicles | 20% Straight Line Basis
Fixtures & Fittings | 25% Straight Line Basis
Computer Equipment | 25% Straight Line Basis

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets and liabilities
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through the Profit and Loss Account, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
Page 2
Page 3
Jonathan Lu Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.9. Investments
Investment is carried at fair value determined annually and derived from the current market value. Changes in fair value are recognised in the income statement.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 243,532
As at 31 August 2025 | 243,532
Amortisation
As at 1 September 2024 | 243,532
As at 31 August 2025 | 243,532
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 46,708 | 71,622 | 39,162 | 157,492
Additions | - | 1,335 | - | 1,335
Disposals | - | - | (1,495 ) | (1,495 )
As at 31 August 2025 | 46,708 | 72,957 | 37,667 | 157,332
Depreciation
As at 1 September 2024 | 18,342 | 70,001 | 28,903 | 117,246
Provided during the period | 9,341 | 1,512 | 7,344 | 18,197
Disposals | - | - | (1,184 ) | (1,184 )
As at 31 August 2025 | 27,683 | 71,513 | 35,063 | 134,259

...CONTINUED
Page 3
Page 4
Jonathan Lu Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 19,025 | 1,444 | 2,604 | 23,073
As at 1 September 2024 | 28,366 | 1,621 | 10,259 | 40,246

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 217,552 |  | 175,276
Prepayments and accrued income | 10,000 |  | 7,500
| 227,552 |  | 182,776

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 81,740 |  | 76,560

Investment is carried at fair value determined annually and derived from the current market value. Changes in fair value are recognised in the income statement.
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,009 |  | 49,172
Bank loans and overdrafts | 7,911 |  | 10,263
Corporation tax | 23,225 |  | -
Other taxes and social security | 2,278 |  | 8,613
VAT | 32,837 |  | 18,554
Net wages | 9 |  | -
Other creditors | 14,375 |  | 8,952
Accruals and deferred income | 867 |  | 1,260
Director's loan account | 1,133 |  | 2,899
| 104,644 |  | 99,713

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,958

On 12 May 2020, the company obtained an unsecured Bounce Back Loan from HSBC in the sum of £50,000. The loan is repayable over 72 months on a fixed interest rate of 2.5% from the date of the drawdown.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.000 each | 100 |  | 100

Page 4
Page 5
Jonathan Lu Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 23,959 |  | 30,000
Later than one year and not later than five years | 4,886 |  | 20,000
| 28,845 |  | 50,000

12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Jonathan Lu by virtue of his ownership of 100% of the issued share capital in the company.
Page 5