Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13148234 Miss V L Woodward Mr J M Bacon Mr J K Brock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13148234 2024-12-31 13148234 2025-12-31 13148234 2025-01-01 2025-12-31 13148234 frs-core:CurrentFinancialInstruments 2025-12-31 13148234 frs-core:ShareCapital 2025-12-31 13148234 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13148234 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13148234 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13148234 frs-bus:SmallEntities 2025-01-01 2025-12-31 13148234 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13148234 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13148234 frs-bus:Director1 2025-01-01 2025-12-31 13148234 frs-bus:Director2 2025-01-01 2025-12-31 13148234 frs-bus:Director3 2025-01-01 2025-12-31 13148234 frs-countries:EnglandWales 2025-01-01 2025-12-31 13148234 2023-12-31 13148234 2024-12-31 13148234 2024-01-01 2024-12-31 13148234 frs-core:CurrentFinancialInstruments 2024-12-31 13148234 frs-core:ShareCapital 2024-12-31 13148234 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13148234
James & James Commercial Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13148234
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 3,801 -
Cash at bank and in hand 1,953 4,520
5,754 4,520
Creditors: Amounts Falling Due Within One Year 5 (1,347 ) (739 )
NET CURRENT ASSETS (LIABILITIES) 4,407 3,781
TOTAL ASSETS LESS CURRENT LIABILITIES 4,407 3,781
NET ASSETS 4,407 3,781
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,307 3,681
SHAREHOLDERS' FUNDS 4,407 3,781
For the year ending 31 December 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
Miss V L Woodward
Director
18/05/2026
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
James & James Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13148234 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. 
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,250 -
Amounts owed by group undertakings 1,551 -
3,801 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings - 475
Other creditors 262 -
Taxation and social security 1,085 264
1,347 739
Page 2
Page 3
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
At the year end, the company had loan advanced to James & James Estate Agents Ltd of £1,551, a company which is a 50% shareholder in James & James Commercial Ltd, and in which J Brock and J Bacon are directors and controlling shareholders.
Page 3