Acorah Software Products - Accounts Production 19.1.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10926003 Mr Kris Perry Mr John Side iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10926003 2024-08-31 10926003 2025-08-31 10926003 2024-09-01 2025-08-31 10926003 frs-core:CurrentFinancialInstruments 2025-08-31 10926003 frs-core:Non-currentFinancialInstruments 2025-08-31 10926003 frs-core:BetweenOneFiveYears 2025-08-31 10926003 frs-core:ComputerEquipment 2025-08-31 10926003 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10926003 frs-core:ComputerEquipment 2024-08-31 10926003 frs-core:FurnitureFittings 2025-08-31 10926003 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10926003 frs-core:FurnitureFittings 2024-08-31 10926003 frs-core:MotorVehicles 2025-08-31 10926003 frs-core:MotorVehicles 2024-09-01 2025-08-31 10926003 frs-core:MotorVehicles 2024-08-31 10926003 frs-core:PlantMachinery 2025-08-31 10926003 frs-core:PlantMachinery 2024-09-01 2025-08-31 10926003 frs-core:PlantMachinery 2024-08-31 10926003 frs-core:WithinOneYear 2025-08-31 10926003 frs-core:ShareCapital 2025-08-31 10926003 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10926003 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10926003 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10926003 frs-bus:SmallEntities 2024-09-01 2025-08-31 10926003 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10926003 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10926003 frs-bus:Director1 2024-09-01 2025-08-31 10926003 frs-bus:Director2 2024-09-01 2025-08-31 10926003 frs-core:CurrentFinancialInstruments 1 2025-08-31 10926003 frs-countries:EnglandWales 2024-09-01 2025-08-31 10926003 2023-08-31 10926003 2024-08-31 10926003 2023-09-01 2024-08-31 10926003 frs-core:CurrentFinancialInstruments 2024-08-31 10926003 frs-core:Non-currentFinancialInstruments 2024-08-31 10926003 frs-core:BetweenOneFiveYears 2024-08-31 10926003 frs-core:WithinOneYear 2024-08-31 10926003 frs-core:ShareCapital 2024-08-31 10926003 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10926003 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 10926003
CKJ Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10926003
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 580,596 158,968
580,596 158,968
CURRENT ASSETS
Debtors 5 931,573 672,701
Cash at bank and in hand 584,366 38,678
1,515,939 711,379
Creditors: Amounts Falling Due Within One Year 6 (563,197 ) (296,366 )
NET CURRENT ASSETS (LIABILITIES) 952,742 415,013
TOTAL ASSETS LESS CURRENT LIABILITIES 1,533,338 573,981
Creditors: Amounts Falling Due After More Than One Year 7 (217,921 ) (13,889 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (132,357 ) (39,743 )
NET ASSETS 1,183,060 520,349
CAPITAL AND RESERVES
Called up share capital 9 4 4
Income Statement 1,183,056 520,345
SHAREHOLDERS' FUNDS 1,183,060 520,349
Page 1
Page 2
For the year ending 31 August 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 Kris Perry
Director
Mr John Side
Director
2nd March 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CKJ Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10926003 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. 
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.
2.4. 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% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. 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: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 181,866 60,412 1,026 2,922 246,226
Additions 241,293 340,196 - 8,261 589,750
As at 31 August 2025 423,159 400,608 1,026 11,183 835,976
Depreciation
As at 1 September 2024 66,812 19,458 257 731 87,258
Provided during the period 89,087 76,230 192 2,613 168,122
As at 31 August 2025 155,899 95,688 449 3,344 255,380
Net Book Value
As at 31 August 2025 267,260 304,920 577 7,839 580,596
As at 1 September 2024 115,054 40,954 769 2,191 158,968
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 200,657 314,966
Other debtors 10,916 78,692
CIS Other debtors 647,668 259,360
VAT 72,332 19,683
931,573 672,701
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 41,876 7,667
Trade creditors 16,582 29,187
Bank loans and overdrafts 7,500 10,000
Corporation tax 456,876 213,759
Other creditors 2,672 9,732
Subcontractor net wages 37,569 -
Pension liabilities 74 -
Directors' loan accounts 48 26,021
563,197 296,366
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 217,921 6,389
Bank loans - 7,500
217,921 13,889
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 41,876 7,667
Later than one year and not later than five years 217,921 6,389
259,797 14,056
259,797 14,056
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
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