Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 29 January 2024 false 1 February 2025 31 January 2026 31 January 2026 15449903 B A Jones S A Lemon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15449903 2025-01-31 15449903 2026-01-31 15449903 2025-02-01 2026-01-31 15449903 frs-core:CurrentFinancialInstruments 2026-01-31 15449903 frs-core:MotorVehicles 2026-01-31 15449903 frs-core:MotorVehicles 2025-02-01 2026-01-31 15449903 frs-core:MotorVehicles 2025-01-31 15449903 frs-core:PlantMachinery 2026-01-31 15449903 frs-core:PlantMachinery 2025-02-01 2026-01-31 15449903 frs-core:PlantMachinery 2025-01-31 15449903 frs-core:ShareCapital 2026-01-31 15449903 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15449903 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15449903 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15449903 frs-bus:SmallEntities 2025-02-01 2026-01-31 15449903 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15449903 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15449903 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 15449903 frs-bus:OrdinaryShareClass1 2026-01-31 15449903 frs-bus:Director1 2025-02-01 2026-01-31 15449903 frs-bus:Director2 2025-02-01 2026-01-31 15449903 frs-countries:EnglandWales 2025-02-01 2026-01-31 15449903 2024-01-28 15449903 2025-01-31 15449903 2024-01-29 2025-01-31 15449903 frs-core:CurrentFinancialInstruments 2025-01-31 15449903 frs-core:ShareCapital 2025-01-31 15449903 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 15449903 frs-bus:OrdinaryShareClass1 2024-01-29 2025-01-31
Registered number: 15449903
L & J Air Conditioning Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
L & J Air Conditioning Ltd
Contents
Contents

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

Page 1
L & J Air Conditioning Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 15449903

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,395 |  | 13,553
|  |  | 9,395 |  | 13,553
CURRENT ASSETS
Debtors | 5 | 75,257 |  | 31,303 |
Cash at bank and in hand |  | 2,765 |  | 9,712 |
|  | 78,022 |  | 41,015 |
Creditors: Amounts Falling Due Within One Year | 6 | (85,339 ) |  | (41,691 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,317 ) |  | (676 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,078 |  | 12,877
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,785 ) |  | (1,974 )
NET ASSETS |  |  | 293 |  | 10,903
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 193 |  | 10,803
SHAREHOLDERS' FUNDS |  |  | 293 |  | 10,903

Page 1
Page 2
L & J Air Conditioning Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 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

S A Lemon Director
3 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
L & J Air Conditioning Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
L & J Air Conditioning Ltd is a private company, limited by shares,registered in England & Wales. The company's registered office address is York House, 4a Highfield Gardens, Liss, Hampshire, GU30 7NQ.
The presentation currency of the financial statements is Pound Sterling (£).
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.
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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 33% on cost

2.4. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.
Page 3
Page 4
L & J Air Conditioning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 2)
4 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 1,000 | 14,350 | 15,350
Additions | 1,000 | - | 1,000
As at 31 January 2026 | 2,000 | 14,350 | 16,350
Depreciation
As at 1 February 2025 | 83 | 1,714 | 1,797
Provided during the period | 375 | 4,783 | 5,158
As at 31 January 2026 | 458 | 6,497 | 6,955
Net Book Value
As at 31 January 2026 | 1,542 | 7,853 | 9,395
As at 1 February 2025 | 917 | 12,636 | 13,553

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,300 |  | -
Other debtors | 54,957 |  | 31,303
| 75,257 |  | 31,303

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 49,520 |  | 26,591
Other creditors | 21,030 |  | 5,353
Taxation and social security | 14,789 |  | 9,747
| 85,339 |  | 41,691

Page 4
Page 5
L & J Air Conditioning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5