Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC453145 John Allan Law Gillian Margaret Law John Michael Law Christopher Law John Michael Law true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC453145 2024-09-30 SC453145 2025-09-30 SC453145 2024-10-01 2025-09-30 SC453145 frs-core:CurrentFinancialInstruments 2025-09-30 SC453145 frs-core:FurnitureFittings 2025-09-30 SC453145 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC453145 frs-core:FurnitureFittings 2024-09-30 SC453145 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 SC453145 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 SC453145 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC453145 frs-core:MotorVehicles 2025-09-30 SC453145 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC453145 frs-core:MotorVehicles 2024-09-30 SC453145 frs-core:PlantMachinery 2025-09-30 SC453145 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC453145 frs-core:PlantMachinery 2024-09-30 SC453145 frs-core:ShareCapital 2025-09-30 SC453145 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC453145 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC453145 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC453145 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC453145 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC453145 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC453145 1 2024-10-01 2025-09-30 SC453145 frs-core:CostValuation 2024-09-30 SC453145 frs-core:AdditionsToInvestments 2025-09-30 SC453145 frs-core:DisposalsRepaymentsInvestments 2025-09-30 SC453145 frs-core:CostValuation 2025-09-30 SC453145 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC453145 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 SC453145 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2025-09-30 SC453145 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 SC453145 frs-bus:Director1 2024-10-01 2025-09-30 SC453145 frs-bus:Director2 2024-10-01 2025-09-30 SC453145 frs-bus:Director3 2024-10-01 2025-09-30 SC453145 frs-bus:Director4 2024-10-01 2025-09-30 SC453145 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC453145 frs-countries:Scotland 2024-10-01 2025-09-30 SC453145 2023-09-30 SC453145 2024-09-30 SC453145 2023-10-01 2024-09-30 SC453145 frs-core:CurrentFinancialInstruments 2024-09-30 SC453145 frs-core:ShareCapital 2024-09-30 SC453145 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC453145
J Law Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Infinity Advisors Ltd t/a Infinity Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC453145
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,344 95,327
Investments 5 218,287 157,550
288,631 252,877
CURRENT ASSETS
Debtors 6 310,069 307,237
Cash at bank and in hand 125,777 89,777
435,846 397,014
Creditors: Amounts Falling Due Within One Year 7 (598,271 ) (502,498 )
NET CURRENT ASSETS (LIABILITIES) (162,425 ) (105,484 )
TOTAL ASSETS LESS CURRENT LIABILITIES 126,206 147,393
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,137 ) (23,154 )
NET ASSETS 109,069 124,239
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 108,969 124,139
SHAREHOLDERS' FUNDS 109,069 124,239
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Page 2
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.
The financial statements were approved by the board of directors on 21 April 2026 and were signed on its behalf by:
John Allan Law
Director
21st April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J Law Limited is a private company, limited by shares, incorporated in Scotland, registered number SC453145 . The registered office is 66 Sinclair Road, Torry, Aberdeen, AB11 9PP.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Improvements 10% on cost
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost and 20% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 50 (2024: 46)
50 46
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4. Tangible Assets
Land & Property
Improvements Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 October 2024 2,995 202,859 46,741 2,347 254,942
As at 30 September 2025 2,995 202,859 46,741 2,347 254,942
Depreciation
As at 1 October 2024 900 138,097 18,501 2,117 159,615
Provided during the period 299 12,952 11,685 47 24,983
As at 30 September 2025 1,199 151,049 30,186 2,164 184,598
Net Book Value
As at 30 September 2025 1,796 51,810 16,555 183 70,344
As at 1 October 2024 2,095 64,762 28,240 230 95,327
5. Investments
Other
£
Cost or Valuation
As at 1 October 2024 164,300
Additions 106,250
Disposals (27,500 )
As at 30 September 2025 243,050
Provision
As at 1 October 2024 6,750
Disposals (3,895 )
Impairment losses 21,908
As at 30 September 2025 24,763
Net Book Value
As at 30 September 2025 218,287
As at 1 October 2024 157,550
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 260,540 269,117
Other debtors 49,529 38,120
310,069 307,237
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 149,948 128,716
Other creditors 308,973 247,141
Taxation and social security 139,350 126,641
598,271 502,498
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The controlling party is the directors.
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