Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 14246969 Dr Teresa Jelley Mrs Emma Holmes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14246969 2024-07-31 14246969 2025-07-31 14246969 2024-08-01 2025-07-31 14246969 frs-core:CurrentFinancialInstruments 2025-07-31 14246969 frs-core:Non-currentFinancialInstruments 2025-07-31 14246969 frs-core:FurnitureFittings 2025-07-31 14246969 frs-core:FurnitureFittings 2024-08-01 2025-07-31 14246969 frs-core:FurnitureFittings 2024-07-31 14246969 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 14246969 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 14246969 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 14246969 frs-core:ShareCapital 2025-07-31 14246969 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 14246969 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14246969 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 14246969 frs-bus:SmallEntities 2024-08-01 2025-07-31 14246969 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14246969 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14246969 frs-bus:Director1 2024-08-01 2025-07-31 14246969 frs-bus:Director2 2024-08-01 2025-07-31 14246969 frs-countries:EnglandWales 2024-08-01 2025-07-31 14246969 2023-07-31 14246969 2024-07-31 14246969 2023-08-01 2024-07-31 14246969 frs-core:CurrentFinancialInstruments 2024-07-31 14246969 frs-core:Non-currentFinancialInstruments 2024-07-31 14246969 frs-core:ShareCapital 2024-07-31 14246969 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14246969
J & EM Property Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
SWB Business Solutions Ltd
1st Floor Office
105 Church Street
Tewkesbury
Gloucestershire
GL20 5AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14246969
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 184,293 184,711
184,293 184,711
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 6,995 4,666
7,095 4,766
Creditors: Amounts Falling Due Within One Year 6 (68,515 ) (71,715 )
NET CURRENT ASSETS (LIABILITIES) (61,420 ) (66,949 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122,873 117,762
Creditors: Amounts Falling Due After More Than One Year 7 (131,148 ) (131,148 )
NET LIABILITIES (8,275 ) (13,386 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (8,375 ) (13,486 )
SHAREHOLDERS' FUNDS (8,275) (13,386)
Page 1
Page 2
For the year ending 31 July 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
Mrs Emma Holmes
Director
29 April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & EM Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14246969 . The registered office is 5 Willow Bank Drive, Sutton St. Nicholas, Hereford, HR1 3FH.
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. 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 No Deprciation Provided
Fixtures & Fittings 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2024 183,875 1,672 185,547
As at 31 July 2025 183,875 1,672 185,547
Depreciation
As at 1 August 2024 - 836 836
Provided during the period - 418 418
As at 31 July 2025 - 1,254 1,254
Net Book Value
As at 31 July 2025 183,875 418 184,293
As at 1 August 2024 183,875 836 184,711
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,201
Other creditors 68,515 70,514
68,515 71,715
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 131,148 131,148
8. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 4