Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 31 December 2025 31 December 2025 09286726 M Hodge C Massingham J Cochrane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09286726 2024-09-30 09286726 2025-12-31 09286726 2024-10-01 2025-12-31 09286726 frs-core:CurrentFinancialInstruments 2025-12-31 09286726 frs-core:ComputerEquipment 2025-12-31 09286726 frs-core:ComputerEquipment 2024-10-01 2025-12-31 09286726 frs-core:ComputerEquipment 2024-09-30 09286726 frs-core:ShareCapital 2025-12-31 09286726 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09286726 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 09286726 frs-bus:FilletedAccounts 2024-10-01 2025-12-31 09286726 frs-bus:SmallEntities 2024-10-01 2025-12-31 09286726 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 09286726 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 09286726 frs-core:CostValuation 2024-09-30 09286726 frs-core:AdditionsToInvestments 2025-12-31 09286726 frs-core:CostValuation 2025-12-31 09286726 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 09286726 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09286726 frs-bus:Director1 2024-10-01 2025-12-31 09286726 frs-bus:Director2 2024-10-01 2025-12-31 09286726 frs-bus:CompanySecretary1 2024-10-01 2025-12-31 09286726 frs-countries:EnglandWales 2024-10-01 2025-12-31 09286726 2023-09-30 09286726 2024-09-30 09286726 2023-10-01 2024-09-30 09286726 frs-core:CurrentFinancialInstruments 2024-09-30 09286726 frs-core:ShareCapital 2024-09-30 09286726 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09286726
MJH RAIL LIMITED
Unaudited Financial Statements
For the Period 1 October 2024 to 31 December 2025
MJH RAIL LIMITED
Contents
Contents

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

Page 1
MJH RAIL LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09286726

| 31 December 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,902 |  | 2,610
Investments | 5 |  | 35,000 |  | -
|  |  | 36,902 |  | 2,610
CURRENT ASSETS
Debtors | 6 | 5,877 |  | 21,000 |
Cash at bank and in hand |  | 16,841 |  | 74,407 |
|  | 22,718 |  | 95,407 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,241 ) |  | (58,502 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,477 |  | 36,905
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 54,379 |  | 39,515
NET ASSETS |  |  | 54,379 |  | 39,515
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 54,279 |  | 39,415
SHAREHOLDERS' FUNDS |  |  | 54,379 |  | 39,515

Page 1
Page 2
MJH RAIL LIMITED
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 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.
On behalf of the board

M Hodge Director
22/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MJH RAIL LIMITED
Notes to the Financial Statements
For the Period 1 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
MJH RAIL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09286726 . The registered office is Alpha House, Terrace Street, Oldham, OL4 1HG.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
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. 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% Straight line

2.5. 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.
...CONTINUED
Page 3
Page 4
MJH RAIL LIMITED
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, 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 period was: 2 (2024: 1)
2 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 2,950
As at 31 December 2025 | 2,950
Depreciation
As at 1 October 2024 | 340
Provided during the period | 708
As at 31 December 2025 | 1,048
Net Book Value
As at 31 December 2025 | 1,902
As at 1 October 2024 | 2,610

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | -
Additions | 35,000
As at 31 December 2025 | 35,000
Provision
As at 1 October 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 35,000
As at 1 October 2024 | -

Page 4
Page 5
MJH RAIL LIMITED
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025
6. Debtors

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,800 |  | 21,000
Amounts owed by group undertakings | 730 |  | -
Other debtors | 347 |  | -
| 5,877 |  | 21,000

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,500 |  | 42,400
Taxation and social security | 3,741 |  | 16,102
| 5,241 |  | 58,502

8. Share Capital

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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