Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10901698 P Hulett J Hulett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10901698 2024-08-31 10901698 2025-08-31 10901698 2024-09-01 2025-08-31 10901698 frs-core:CurrentFinancialInstruments 2025-08-31 10901698 frs-core:ComputerEquipment 2025-08-31 10901698 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10901698 frs-core:ComputerEquipment 2024-08-31 10901698 frs-core:FurnitureFittings 2025-08-31 10901698 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10901698 frs-core:FurnitureFittings 2024-08-31 10901698 frs-core:ShareCapital 2025-08-31 10901698 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10901698 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10901698 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10901698 frs-bus:SmallEntities 2024-09-01 2025-08-31 10901698 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10901698 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10901698 frs-bus:Director1 2024-09-01 2025-08-31 10901698 frs-bus:Director2 2024-09-01 2025-08-31 10901698 frs-countries:EnglandWales 2024-09-01 2025-08-31 10901698 2023-08-31 10901698 2024-08-31 10901698 2023-09-01 2024-08-31 10901698 frs-core:CurrentFinancialInstruments 2024-08-31 10901698 frs-core:ShareCapital 2024-08-31 10901698 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10901698
PJN And Associates Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
AK Tax & Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10901698
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,915 3,066
1,915 3,066
CURRENT ASSETS
Debtors 5 10,128 12,734
Cash at bank and in hand 42,995 5,430
53,123 18,164
Creditors: Amounts Falling Due Within One Year 6 (37,724 ) (30,996 )
NET CURRENT ASSETS (LIABILITIES) 15,399 (12,832 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,314 (9,766 )
NET ASSETS/(LIABILITIES) 17,314 (9,766 )
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 17,311 (9,769 )
SHAREHOLDERS' FUNDS 17,314 (9,766)
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 Profit and Loss Account.
On behalf of the board
P Hulett
Director
02/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PJN And Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10901698 . The registered office is 144a Broom Hill Road, Rochester, ME2 3LQ.
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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 4,682 2,714 7,396
As at 31 August 2025 4,682 2,714 7,396
Depreciation
As at 1 September 2024 3,200 1,130 4,330
Provided during the period 371 780 1,151
As at 31 August 2025 3,571 1,910 5,481
Net Book Value
As at 31 August 2025 1,111 804 1,915
As at 1 September 2024 1,482 1,584 3,066
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,120 12,726
Other debtors 8 8
10,128 12,734
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,925 9,056
Other taxes and social security 33,199 21,340
Accruals and deferred income 600 600
37,724 30,996
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
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