Acorah Software Products - Accounts Production 18.1.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02299277 Mr Angus Lyon Mrs Suzanne Lyon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02299277 2024-09-30 02299277 2025-09-30 02299277 2024-10-01 2025-09-30 02299277 frs-core:Non-currentFinancialInstruments 2025-09-30 02299277 frs-core:ComputerEquipment 2024-10-01 2025-09-30 02299277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 02299277 frs-core:FurnitureFittings 2024-10-01 2025-09-30 02299277 frs-core:PlantMachinery 2024-10-01 2025-09-30 02299277 frs-core:ShareCapital 2025-09-30 02299277 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02299277 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02299277 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 02299277 frs-bus:SmallEntities 2024-10-01 2025-09-30 02299277 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02299277 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02299277 frs-bus:Director1 2024-10-01 2025-09-30 02299277 frs-bus:Director2 2024-10-01 2025-09-30 02299277 frs-countries:EnglandWales 2024-10-01 2025-09-30 02299277 2023-09-30 02299277 2024-09-30 02299277 2023-10-01 2024-09-30 02299277 frs-core:Non-currentFinancialInstruments 2024-09-30 02299277 frs-core:ShareCapital 2024-09-30 02299277 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 02299277
Johnson Fellowes Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Johnson Fellowes Limited
Contents
Contents

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

Page 1
Johnson Fellowes Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 02299277

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,286 |  | 1,897
|  |  | 1,286 |  | 1,897
CURRENT ASSETS
Debtors |  | 1,561 |  | 11,424 |
Cash at bank and in hand |  | 40,225 |  | 46,454 |
|  | 41,786 |  | 57,878 |
Creditors: Amounts Falling Due Within One Year |  | (72,421 ) |  | (55,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,635 ) |  | 2,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (29,349 ) |  | 4,413
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (4,117 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (245 ) |  | (360 )
NET LIABILITIES |  |  | (29,594 ) |  | (64 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 3 |  | 3
Profit and Loss Account |  |  | (29,597 ) |  | (67 )
SHAREHOLDERS' FUNDS |  |  | (29,594) |  | (64)

Page 1
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Johnson Fellowes Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 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 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Angus Lyon Director
7 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Johnson Fellowes Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Johnson Fellowes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02299277 . The registered office is 25 Stocton Road, Guildford, Surrey, GU1 1HH.
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. Going Concern Disclosure
At 30 September 2025 the company's liabilities exceeded its' assets by £29,594. However included within creditors are amounts owed to directors totalling £64,953 and, as the directors will continue to provide financial support to the company the accounts have been prepared on a going concern basis. The directors have not identified any other material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets have been fully amortised over its estimated economic life.
2.5. 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 | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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Johnson Fellowes Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 40,000
As at 30 September 2025 | 40,000
Amortisation
As at 1 October 2024 | 40,000
As at 30 September 2025 | 40,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

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Johnson Fellowes Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 15,560
As at 30 September 2025 | 15,560
Depreciation
As at 1 October 2024 | 13,663
Provided during the period | 611
As at 30 September 2025 | 14,274
Net Book Value
As at 30 September 2025 | 1,286
As at 1 October 2024 | 1,897

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

7. Related Party Transactions
At the year end the company owed the director the sum of £64,953 (2024 - £44,779). This loan is interest free and repayable on demand.
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