Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12134318 Mr Jai Shah Mrs Reenal Shah Mr & Mrs Shah true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12134318 2024-08-31 12134318 2025-08-31 12134318 2024-09-01 2025-08-31 12134318 frs-core:CurrentFinancialInstruments 2025-08-31 12134318 frs-core:Non-currentFinancialInstruments 2025-08-31 12134318 frs-core:FurnitureFittings 2025-08-31 12134318 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12134318 frs-core:FurnitureFittings 2024-08-31 12134318 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 12134318 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 12134318 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 12134318 frs-core:ShareCapital 2025-08-31 12134318 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12134318 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12134318 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12134318 frs-bus:SmallEntities 2024-09-01 2025-08-31 12134318 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12134318 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12134318 1 2024-09-01 2025-08-31 12134318 frs-bus:Director1 2024-09-01 2025-08-31 12134318 frs-bus:Director2 2024-09-01 2025-08-31 12134318 frs-countries:EnglandWales 2024-09-01 2025-08-31 12134318 2023-08-31 12134318 2024-08-31 12134318 2023-09-01 2024-08-31 12134318 frs-core:CurrentFinancialInstruments 2024-08-31 12134318 frs-core:Non-currentFinancialInstruments 2024-08-31 12134318 frs-core:ShareCapital 2024-08-31 12134318 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12134318
Jagu Property Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2025
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12134318
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,840,123 1,485,431
1,840,123 1,485,431
CURRENT ASSETS
Debtors 4 4,923 2,831
Cash at bank and in hand 59,781 3,304
64,704 6,135
Creditors: Amounts Falling Due Within One Year 5 (515,907 ) (521,393 )
NET CURRENT ASSETS (LIABILITIES) (451,203 ) (515,258 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,388,920 970,173
Creditors: Amounts Falling Due After More Than One Year 6 (1,422,168 ) (1,013,246 )
NET LIABILITIES (33,248 ) (43,073 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (33,348 ) (43,173 )
SHAREHOLDERS' FUNDS (33,248) (43,073)
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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 Jai Shah
Director
14/03/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Turnover
Turnover represents rents receivable.
1.4. 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:
Fixtures & Fittings 20 % Reducing Balance
1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
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3. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 1,481,711 7,266 1,488,977
Additions 355,436 - 355,436
As at 31 August 2025 1,837,147 7,266 1,844,413
Depreciation
As at 1 September 2024 - 3,546 3,546
Provided during the period - 744 744
As at 31 August 2025 - 4,290 4,290
Net Book Value
As at 31 August 2025 1,837,147 2,976 1,840,123
As at 1 September 2024 1,481,711 3,720 1,485,431
The investment properties were valued by the director of the company. The basis of this valuation was market value. The current value of the properties is £1,837,147 (2024: £1,481,711) and a carrying amount of historical cost of £1,837,147.
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,923 2,831
4,923 2,831
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 671 650
Accruals and deferred income 2,232 2,232
Directors' loan accounts 467,004 472,511
Amounts owed to related parties 46,000 46,000
515,907 521,393
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,422,168 1,013,246
1,422,168 1,013,246
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7. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 1,422,168 1,013,246
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
JSA Lettings LimitedCommon Directors and Shareholders

JSA Lettings Limited

Common Directors and Shareholders

During the year the amount owed to JSA Lettings Ltd was £46,000.  This loan was interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Shah by virtue of their ownership of 100% of the issued share capital in the company.
11. General Information
Jagu Property Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12134318 . The registered office is 1st Floor Woodgate Studios, 2-8 Games Road, Cockfosters, Hertfordshire, EN4 9HN.
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