Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 06418070 Mr S Johnson Mrs S J Johnson Mrs S J Johnson Mr S Johnson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06418070 2024-11-30 06418070 2025-11-30 06418070 2024-12-01 2025-11-30 06418070 frs-core:CurrentFinancialInstruments 2025-11-30 06418070 frs-core:ComputerEquipment 2025-11-30 06418070 frs-core:ComputerEquipment 2024-12-01 2025-11-30 06418070 frs-core:ComputerEquipment 2024-11-30 06418070 frs-core:FurnitureFittings 2025-11-30 06418070 frs-core:FurnitureFittings 2024-12-01 2025-11-30 06418070 frs-core:FurnitureFittings 2024-11-30 06418070 frs-core:ShareCapital 2025-11-30 06418070 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 06418070 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06418070 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 06418070 frs-bus:SmallEntities 2024-12-01 2025-11-30 06418070 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06418070 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06418070 1 2024-12-01 2025-11-30 06418070 frs-bus:Director1 2024-12-01 2025-11-30 06418070 frs-bus:Director1 2024-11-30 06418070 frs-bus:Director1 2025-11-30 06418070 frs-bus:Director2 2024-12-01 2025-11-30 06418070 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 06418070 frs-countries:EnglandWales 2024-12-01 2025-11-30 06418070 2023-11-30 06418070 2024-11-30 06418070 2023-12-01 2024-11-30 06418070 frs-core:CurrentFinancialInstruments 2024-11-30 06418070 frs-core:ShareCapital 2024-11-30 06418070 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 06418070
J Consultancy Limited
Financial Statements
For The Year Ended 30 November 2025
J Consultancy Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
J Consultancy Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 06418070

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 253 |  | 337
|  |  | 253 |  | 337
CURRENT ASSETS
Debtors | 5 | 460,782 |  | 473,816 |
Cash at bank and in hand |  | 550 |  | 10,212 |
|  | 461,332 |  | 484,028 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,724 ) |  | (16,278 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 458,608 |  | 467,750
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 458,861 |  | 468,087
NET ASSETS |  |  | 458,861 |  | 468,087
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 458,761 |  | 467,987
SHAREHOLDERS' FUNDS |  |  | 458,861 |  | 468,087

Page 1
Page 2
J Consultancy Limited
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Income Statement.
On behalf of the board

Mr S Johnson Director
22 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J Consultancy Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
J Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06418070 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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:

Fixtures & Fittings | 25% on Reducing Balance
Computer Equipment | 33% on Cost

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 1,421 | 6,039 | 7,460
As at 30 November 2025 | 1,421 | 6,039 | 7,460
Depreciation
As at 1 December 2024 | 1,084 | 6,039 | 7,123
Provided during the period | 84 | - | 84
As at 30 November 2025 | 1,168 | 6,039 | 7,207

...CONTINUED
Page 3
Page 4
J Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 253 | - | 253
As at 1 December 2024 | 337 | - | 337

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,840
Other debtors | 782 |  | 4,976
| 782 |  | 8,816
Due after more than one year
Other debtors | 460,000 |  | 465,000
| 460,782 |  | 473,816

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 521 |  | 625
Other creditors | 1,767 |  | 147
Taxation and social security | 436 |  | 15,506
| 2,724 |  | 16,278

7. Share Capital

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

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

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Johnson | 1,285 | - | 1,285 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Johnson .
Page 4