Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 true No description of principal activity 1 April 2025 31 March 2026 31 March 2026 08487000 Mrs Sheena Fenn Mr Andrew Fenn Mr Anthony Fenn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08487000 2025-03-31 08487000 2026-03-31 08487000 2025-04-01 2026-03-31 08487000 frs-core:CurrentFinancialInstruments 2026-03-31 08487000 frs-core:Non-currentFinancialInstruments 2026-03-31 08487000 frs-core:ComputerEquipment 2026-03-31 08487000 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08487000 frs-core:ComputerEquipment 2025-03-31 08487000 frs-core:FurnitureFittings 2026-03-31 08487000 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08487000 frs-core:FurnitureFittings 2025-03-31 08487000 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 08487000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 08487000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08487000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08487000 frs-core:MotorVehicles 2025-04-01 2026-03-31 08487000 frs-core:PlantMachinery 2026-03-31 08487000 frs-core:PlantMachinery 2025-04-01 2026-03-31 08487000 frs-core:PlantMachinery 2025-03-31 08487000 frs-core:ShareCapital 2026-03-31 08487000 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08487000 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08487000 frs-bus:FullAccounts 2025-04-01 2026-03-31 08487000 frs-bus:SmallEntities 2025-04-01 2026-03-31 08487000 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08487000 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08487000 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08487000 frs-bus:Director1 2025-04-01 2026-03-31 08487000 frs-bus:Director2 2025-04-01 2026-03-31 08487000 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 08487000 frs-countries:EnglandWales 2025-04-01 2026-03-31 08487000 2024-03-31 08487000 2025-03-31 08487000 2024-04-01 2025-03-31 08487000 frs-core:CurrentFinancialInstruments 2025-03-31 08487000 frs-core:Non-currentFinancialInstruments 2025-03-31 08487000 frs-core:ShareCapital 2025-03-31 08487000 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08487000
AJF Property and Capital Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
AJF Property and Capital Ltd
6 Hawthornden Close
Kings Hill
West Malling
Kent
ME19 4GD
AJF Property and Capital Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—7

Page 1
AJF Property and Capital Ltd
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mrs Sheena Fenn
| Mr Andrew Fenn
Secretary | Mr Anthony Fenn
Company Number | 08487000
Registered Office | 6 Hawthornden Close
| Kings Hill
| West Malling
| Kent
| ME19 4GD
Business | 6 Hawthornden Close
| Kings Hill
| West Malling
| Kent
| ME19 4GD
Accountants | AJF Property and Capital Ltd
| 6 Hawthornden Close
| Kings Hill
| West Malling
| Kent
| ME19 4GD

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AJF Property and Capital Ltd
Company No. 08487000
Directors' Report For The Year Ended 31 March 2026
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2026.
Directors
The directors who held office during the year were as follows:

Mrs Sheena Fenn
Mr Andrew Fenn

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mrs Sheena Fenn Director
22nd April 2026

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AJF Property and Capital Ltd
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
In accordance with the engagement letter dated August 2013, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

A Fenn
22nd April 2026

AJF Property and Capital Ltd
6 Hawthornden Close
Kings Hill
West Malling
Kent
ME19 4GD
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AJF Property and Capital Ltd
Profit and Loss Account
For The Year Ended 31 March 2026
Profit and Loss Account

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| Notes | £ |  | £
Cost of sales |  | (733 ) |  | -
GROSS LOSS |  | (733 ) |  | -
Administrative expenses |  | (9,831 ) |  | (13,123 )
Other operating income |  | 19,600 |  | 19,000
OPERATING PROFIT |  | 9,036 |  | 5,877
Other interest receivable and similar income |  | 1 |  | 1
Interest payable and similar charges |  | (3,014 ) |  | (3,676 )
PROFIT BEFORE TAXATION |  | 6,023 |  | 2,202
Tax on Profit |  | (630 ) |  | -
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 5,393 |  | 2,202

The notes on pages 6 to 7 form part of these financial statements.
Page 4
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AJF Property and Capital Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 270,829 |  | 272,101
|  |  | 270,829 |  | 272,101
CURRENT ASSETS
Debtors | 5 | 612 |  | 1,107 |
Cash at bank and in hand |  | 1,316 |  | 2,522 |
|  | 1,928 |  | 3,629 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,928 |  | 3,629
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 272,757 |  | 275,730
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (65,514 ) |  | (73,880 )
NET ASSETS |  |  | 207,243 |  | 201,850
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200,100 |  | 200,100
Profit and Loss Account |  |  | 7,143 |  | 1,750
SHAREHOLDERS' FUNDS |  |  | 207,243 |  | 201,850

For the year ending 31 March 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs Sheena Fenn Director
22nd April 2026

The notes on pages 6 to 7 form part of these financial statements.
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Page 6
AJF Property and Capital Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
AJF Property and Capital Ltd Registered number 08487000 is a limited by shares company incorporated in England & Wales. The Registered Office is 6 Hawthornden Close, Kings Hill, West Malling, Kent, ME19 4GD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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:

Freehold | Not depreciated
Leasehold | NA
Plant & Machinery | Over five years
Motor Vehicles | Over three years
Fixtures & Fittings | Over three years
Computer Equipment | Over three years

2.3. 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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
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AJF Property and Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 269,950 | 175 | 1,874 | 3,555 | 275,554
As at 31 March 2026 | 269,950 | 175 | 1,874 | 3,555 | 275,554
Depreciation
As at 1 April 2025 | - | 175 | 1,569 | 1,709 | 3,453
Provided during the period | - | - | 318 | 954 | 1,272
As at 31 March 2026 | - | 175 | 1,887 | 2,663 | 4,725
Net Book Value
As at 31 March 2026 | 269,950 | - | (13 ) | 892 | 270,829
As at 1 April 2025 | 269,950 | - | 305 | 1,846 | 272,101

5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 612 |  | 1,107

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

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Directors loan account | 65,514 |  | 73,880

8. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200,100 |  | 200,100

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