Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06260858 Mrs Shelley Johnson Mr Julian Lowes Mrs Maureen Lowes Mr Christian Lowes Mrs Angela Wilson Mrs Maureen Lowes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06260858 2024-03-31 06260858 2025-03-31 06260858 2024-04-01 2025-03-31 06260858 frs-core:CurrentFinancialInstruments 2025-03-31 06260858 frs-core:ComputerEquipment 2025-03-31 06260858 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06260858 frs-core:ComputerEquipment 2024-03-31 06260858 frs-core:PlantMachinery 2025-03-31 06260858 frs-core:PlantMachinery 2024-04-01 2025-03-31 06260858 frs-core:PlantMachinery 2024-03-31 06260858 frs-core:ShareCapital 2025-03-31 06260858 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06260858 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06260858 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06260858 frs-bus:SmallEntities 2024-04-01 2025-03-31 06260858 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06260858 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06260858 frs-bus:Director1 2024-04-01 2025-03-31 06260858 frs-bus:Director2 2024-04-01 2025-03-31 06260858 frs-bus:Director2 2024-03-31 06260858 frs-bus:Director2 2025-03-31 06260858 frs-bus:Director3 2024-04-01 2025-03-31 06260858 frs-bus:Director4 2024-04-01 2025-03-31 06260858 frs-bus:Director5 2024-04-01 2025-03-31 06260858 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06260858 frs-countries:EnglandWales 2024-04-01 2025-03-31 06260858 2023-03-31 06260858 2024-03-31 06260858 2023-04-01 2024-03-31 06260858 frs-core:CurrentFinancialInstruments 2024-03-31 06260858 frs-core:ShareCapital 2024-03-31 06260858 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06260858
J4L Associates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
J4L Associates Limited
Contents
Contents

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

Page 1
J4L Associates Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06260858

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,127 |  | 364
|  |  | 2,127 |  | 364
CURRENT ASSETS
Debtors | 5 | 96,844 |  | 91,413 |
Cash at bank and in hand |  | 10,551 |  | 8,002 |
|  | 107,395 |  | 99,415 |
Creditors: Amounts Falling Due Within One Year | 6 | (76,262 ) |  | (76,343 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,133 |  | 23,072
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,260 |  | 23,436
NET ASSETS |  |  | 33,260 |  | 23,436
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5 |  | 5
Profit and Loss Account |  |  | 33,255 |  | 23,431
SHAREHOLDERS' FUNDS |  |  | 33,260 |  | 23,436

Page 1
Page 2
J4L Associates Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board

Mrs Maureen Lowes Director
08/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J4L Associates Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
J4L Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06260858 . The registered office is 777 London Road, Westcliff on sea, Essex, SS0 9SU.
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. 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 | 15% of the reducing balance
Computer Equipment | 30% of the reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,874 | - | 2,874
Additions | 1,631 | 614 | 2,245
As at 31 March 2025 | 4,505 | 614 | 5,119
Depreciation
As at 1 April 2024 | 2,510 | - | 2,510
Provided during the period | 298 | 184 | 482
As at 31 March 2025 | 2,808 | 184 | 2,992
Net Book Value
As at 31 March 2025 | 1,697 | 430 | 2,127
As at 1 April 2024 | 364 | - | 364

Page 3
Page 4
J4L Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 450 |  | 540
Other debtors | 89,728 |  | 89,728
Directors' loan accounts | 6,666 |  | 1,145
| 96,844 |  | 91,413

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Other taxes and social security | 167 |  | -
Net wages | 1,048 |  | -
Other creditors | 73,435 |  | 73,435
Accruals and deferred income | 942 |  | 860
Directors' loan accounts | 669 |  | 2,047
| 76,262 |  | 76,343

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

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

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Shelley Johnson | 1,144 | 6,666 | 1,144 | - | 6,666

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