Acorah Software Products - Accounts Production 18.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 11843922 Mr Nicholas St Clair Mr Nicholas St Clair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11843922 2025-02-28 11843922 2026-02-28 11843922 2025-03-01 2026-02-28 11843922 frs-core:PlantMachinery 2026-02-28 11843922 frs-core:PlantMachinery 2025-03-01 2026-02-28 11843922 frs-core:PlantMachinery 2025-02-28 11843922 frs-core:ShareCapital 2026-02-28 11843922 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11843922 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11843922 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11843922 frs-bus:SmallEntities 2025-03-01 2026-02-28 11843922 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11843922 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11843922 frs-bus:Director1 2025-03-01 2026-02-28 11843922 frs-bus:Director1 2025-02-28 11843922 frs-bus:Director1 2026-02-28 11843922 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 11843922 frs-countries:EnglandWales 2025-03-01 2026-02-28 11843922 2024-02-29 11843922 2025-02-28 11843922 2024-03-01 2025-02-28 11843922 frs-core:CurrentFinancialInstruments 2025-02-28 11843922 frs-core:ShareCapital 2025-02-28 11843922 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11843922
John Cleary Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Blue Rocket Accounting
8 Twisleton Court Priory Hill
Dartford
Kent
DA1 2EN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11843922
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 76 100
76 100
CURRENT ASSETS
Debtors 5 26,000 26,000
Cash at bank and in hand 26,481 27,666
52,481 53,666
Creditors: Amounts Falling Due Within One Year 6 (1,044 ) (661 )
NET CURRENT ASSETS (LIABILITIES) 51,437 53,005
TOTAL ASSETS LESS CURRENT LIABILITIES 51,513 53,105
NET ASSETS 51,513 53,105
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 51,413 53,005
SHAREHOLDERS' FUNDS 51,513 53,105
For the year 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
Mr Nicholas St Clair
Director
05/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
John Cleary Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11843922 . The registered office is 2 Driftwood Cottage, Ferry Road, Rye, TN31 7DN.
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. 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 20% on cost
2.3. 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: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2025 123
As at 28 February 2026 123
Depreciation
As at 1 March 2025 23
Provided during the period 24
As at 28 February 2026 47
...CONTINUED
Page 2
Page 3
Net Book Value
As at 28 February 2026 76
As at 1 March 2025 100
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 26,000 26,000
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,044 783
Taxation and social security - (122 )
1,044 661
7. Share Capital
2026 2025
£ £
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 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Nicholas St Clair 26,000 26,000 26,000 - 26,000
The above loan is unsecured, interest free and repayable on demand.
Page 3