Acorah Software Products - Accounts Production 19.1.200 false true false 10 February 2025 28 February 2026 28 February 2026 NI726239 G Murtagh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI726239 2025-02-09 NI726239 2026-02-28 NI726239 2025-02-10 2026-02-28 NI726239 frs-core:CurrentFinancialInstruments 2026-02-28 NI726239 frs-core:Non-currentFinancialInstruments 2026-02-28 NI726239 frs-core:RevaluationReserve 2025-02-10 2026-02-28 NI726239 frs-core:RevaluationReserve 2025-02-09 NI726239 frs-core:RevaluationReserve 2026-02-28 NI726239 frs-core:ShareCapital 2026-02-28 NI726239 frs-core:RetainedEarningsAccumulatedLosses 2025-02-10 2026-02-28 NI726239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-02-09 NI726239 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 NI726239 frs-bus:PrivateLimitedCompanyLtd 2025-02-10 2026-02-28 NI726239 frs-bus:FilletedAccounts 2025-02-10 2026-02-28 NI726239 frs-bus:SmallEntities 2025-02-10 2026-02-28 NI726239 frs-bus:AuditExempt-NoAccountantsReport 2025-02-10 2026-02-28 NI726239 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-10 2026-02-28 NI726239 frs-bus:Director1 2025-02-10 2026-02-28 NI726239 frs-bus:Director1 2025-02-09 NI726239 frs-bus:Director1 2026-02-28 NI726239 frs-countries:NorthernIreland 2025-02-10 2026-02-28
Registered number: NI726239
GJM Investments Ltd
Unaudited Financial Statements
For the Period 10 February 2025 to 28 February 2026
SJK Chartered Accountants
GJM Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
GJM Investments Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: NI726239

| 28 February 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 236,077
|  |  | 236,077
CURRENT ASSETS
Cash at bank and in hand |  | 91,675 |
|  | 91,675 |
Creditors: Amounts Falling Due Within One Year | 5 | (152,160 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (60,485 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 175,592
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (177,675 )
NET LIABILITIES |  |  | (2,083 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Revaluation reserve | 9 |  | 32,009
Profit and Loss Account |  |  | (34,192 )
SHAREHOLDERS' FUNDS |  |  | (2,083)

Page 1
Page 2
GJM Investments Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

G Murtagh Director
1 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
GJM Investments Ltd
Notes to the Financial Statements
For the Period 10 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
GJM Investments Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI726239 . The registered office is 52 Limestone Meadows, Craigavon, BT67 0UT.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Investment Property

| 28 February 2026
--- | ---
| £
Fair Value
As at 10 February 2025 | -
Additions | 204,068
Revaluations | 32,009
As at 28 February 2026 | 236,077

The directors consider the above value of investment properties to reflect the market value at 28 February 2026.
Page 3
Page 4
GJM Investments Ltd
Notes to the Financial Statements (continued)
For the Period 10 February 2025 to 28 February 2026
5. Creditors: Amounts Falling Due Within One Year

| 28 February 2026
--- | ---
| £
Trade creditors | 1,900
Director's loan account | 23,260
Amounts owed to associates | 127,000
| 152,160

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

| 28 February 2026
--- | ---
| £
Bank loans | 177,675

Securities for the bank facilities are as follows:
- First legal morgage over the properties at 5 Seascape Parade, Belfast & 19 Leven Park, Belfast.
7. Share Capital

| 28 February 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 10 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gregory Murtagh | - | (23,360 ) | 100 | - | (23,260 )

The above loan is unsecured, interest free and repayable on demand.
9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 10 February 2025 | - | -
Loss for the period and total comprehensive income | - | (2,183 )
Arising on shares issued during the period | - | -
Transfer from revaluation reserve | - | (32,009)
Transfer to/from Profit & Loss Account | 32,009 | -
As at 28 February 2026 | 32,009 | (34,192 )

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