Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 17 October 2023 false 1 November 2024 31 October 2025 31 October 2025 SC786180 Mr John Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC786180 2024-10-31 SC786180 2025-10-31 SC786180 2024-11-01 2025-10-31 SC786180 frs-core:CurrentFinancialInstruments 2025-10-31 SC786180 frs-core:ShareCapital 2025-10-31 SC786180 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC786180 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC786180 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC786180 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC786180 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC786180 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC786180 frs-core:CostValuation 2024-10-31 SC786180 frs-core:AdditionsToInvestments 2025-10-31 SC786180 frs-core:CostValuation 2025-10-31 SC786180 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 SC786180 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 SC786180 frs-bus:Director1 2024-11-01 2025-10-31 SC786180 frs-countries:Scotland 2024-11-01 2025-10-31 SC786180 2023-10-16 SC786180 2024-10-31 SC786180 2023-10-17 2024-10-31 SC786180 frs-core:CurrentFinancialInstruments 2024-10-31 SC786180 frs-core:ShareCapital 2024-10-31 SC786180 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC786180
Jdm Corporate Holdings Ltd
Financial Statements
For The Year Ended 31 October 2025
Hawthorn Tax
Jdm Corporate Holdings Ltd
Contents
Contents

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

Page 1
Jdm Corporate Holdings Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC786180

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,056,051 |  | 1,056,001
|  |  | 1,056,051 |  | 1,056,001
CURRENT ASSETS
Debtors | 5 | 315,816 |  | 230,000 |
Cash at bank and in hand |  | 506 |  | - |
|  | 316,322 |  | 230,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (754,653 ) |  | (935,901 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (438,331 ) |  | (705,901 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 617,720 |  | 350,100
NET ASSETS |  |  | 617,720 |  | 350,100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 617,620 |  | 350,000
SHAREHOLDERS' FUNDS |  |  | 617,720 |  | 350,100

Page 1
Page 2
Jdm Corporate Holdings Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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

Mr John Morris Director
04/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Jdm Corporate Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Jdm Corporate Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC786180 . The registered office is 100 West Regent Street, Suite 3.02 & 3.03, Glasgow, G2 2QD.
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. 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.
Current and deferred tax are recognised in profit or loss for the year, 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 year was: NIL (2024: NIL)
- -
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,056,001
Additions | 50
As at 31 October 2025 | 1,056,051
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 1,056,051
As at 1 November 2024 | 1,056,001

Page 3
Page 4
Jdm Corporate Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 283,067 |  | 230,000
Amounts owed by subsidiaries | 32,749 |  | -
| 315,816 |  | 230,000

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Director's loan account | 754,653 |  | 935,901

7. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Parent-Subsidiary Relationships
JDM Corporate Holdings Limited has two subsidiaries, which are jointly owned with G2 Group Holdings Limited (SC786140). The company holds 50% control of the following companies - Prime Property Auctions (Scotland) Limited (SC738026) and Prime Property Solutions Limited (SC786245). All companies are registered in Scotland.
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