Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04860861 Mr James Connolly Mrs Annette Connolly-Read iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04860861 2024-08-31 04860861 2025-08-31 04860861 2024-09-01 2025-08-31 04860861 frs-core:CurrentFinancialInstruments 2025-08-31 04860861 frs-core:Non-currentFinancialInstruments 2025-08-31 04860861 frs-core:BetweenOneFiveYears 2025-08-31 04860861 frs-core:ComputerEquipment 2025-08-31 04860861 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04860861 frs-core:ComputerEquipment 2024-08-31 04860861 frs-core:FurnitureFittings 2025-08-31 04860861 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04860861 frs-core:FurnitureFittings 2024-08-31 04860861 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 04860861 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04860861 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 04860861 frs-core:MotorVehicles 2025-08-31 04860861 frs-core:MotorVehicles 2024-09-01 2025-08-31 04860861 frs-core:MotorVehicles 2024-08-31 04860861 frs-core:WithinOneYear 2025-08-31 04860861 frs-core:ShareCapital 2025-08-31 04860861 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04860861 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04860861 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04860861 frs-bus:SmallEntities 2024-09-01 2025-08-31 04860861 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04860861 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04860861 frs-bus:Director1 2024-09-01 2025-08-31 04860861 frs-bus:Director2 2024-09-01 2025-08-31 04860861 frs-core:CurrentFinancialInstruments 2 2025-08-31 04860861 frs-core:CurrentFinancialInstruments 4 2025-08-31 04860861 frs-core:CurrentFinancialInstruments 6 2025-08-31 04860861 frs-countries:EnglandWales 2024-09-01 2025-08-31 04860861 2023-08-31 04860861 2024-08-31 04860861 2023-09-01 2024-08-31 04860861 frs-core:CurrentFinancialInstruments 2024-08-31 04860861 frs-core:Non-currentFinancialInstruments 2024-08-31 04860861 frs-core:BetweenOneFiveYears 2024-08-31 04860861 frs-core:WithinOneYear 2024-08-31 04860861 frs-core:ShareCapital 2024-08-31 04860861 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04860861 frs-core:CurrentFinancialInstruments 2 2024-08-31 04860861 frs-core:CurrentFinancialInstruments 4 2024-08-31 04860861 frs-core:CurrentFinancialInstruments 6 2024-08-31
Registered number: 04860861
Jalsa (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Desaur and Co Ltd
Jalsa (UK) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Jalsa (UK) Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04860861

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,871 |  | 29,052
|  |  | 20,871 |  | 29,052
CURRENT ASSETS
Debtors | 5 | 76,945 |  | 74,272 |
Cash at bank and in hand |  | 113,609 |  | 126,579 |
|  | 190,554 |  | 200,851 |
Creditors: Amounts Falling Due Within One Year | 6 | (168,511 ) |  | (174,359 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,043 |  | 26,492
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,914 |  | 55,544
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (33,875 ) |  | (13,088 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,913 ) |  | (5,632 )
NET ASSETS |  |  | 5,126 |  | 36,824
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 5,124 |  | 36,822
SHAREHOLDERS' FUNDS |  |  | 5,126 |  | 36,824

Page 1
Page 2
Jalsa (UK) Ltd
Balance Sheet (continued)
As At 31 August 2025
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

Mr James Connolly Director | Mrs Annette Connolly-Read Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jalsa (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Jalsa (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04860861 . The registered office is 41 Park Road, Hounslow, Middlesex, TW3 2HG.
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.
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:

Freehold | 20% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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: 8 (2024: 8)
8 8
Page 3
Page 4
Jalsa (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 19,909 | 50,176 | 4,370 | 13,747 | 88,202
Disposals | - | - | (3,311 ) | (6,077 ) | (9,388 )
As at 31 August 2025 | 19,909 | 50,176 | 1,059 | 7,670 | 78,814
Depreciation
As at 1 September 2024 | 13,385 | 31,398 | 4,105 | 10,262 | 59,150
Provided during the period | 1,305 | 4,694 | 265 | 1,917 | 8,181
Disposals | - | - | (3,311 ) | (6,077 ) | (9,388 )
As at 31 August 2025 | 14,690 | 36,092 | 1,059 | 6,102 | 57,943
Net Book Value
As at 31 August 2025 | 5,219 | 14,084 | - | 1,568 | 20,871
As at 1 September 2024 | 6,524 | 18,778 | 265 | 3,485 | 29,052

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 64,902 |  | 67,099
Prepayments and accrued income | 5,393 |  | -
VAT | 6,650 |  | 7,173
| 76,945 |  | 74,272

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 98,254 |  | 80,442
Bank loans and overdrafts | 10,443 |  | 10,186
Other loans-Funding Circle | 5,874 |  | -
Corporation tax | 7,568 |  | 22,327
Other creditors (Current liabilities - creditors < 1 year)-Credit card | 64 |  | 64
Other creditors - (4) | 1,029 |  | 1,029
Other creditors (6) (Current liabilities - creditors < 1 year)-Nest | 461 |  | 511
Accruals and deferred income | 3,248 |  | 8,379
Directors' loan accounts | 41,570 |  | 51,421
| 168,511 |  | 174,359

Page 4
Page 5
Jalsa (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans (Long term liabilities - creditors > 1 year) | 2,645 |  | 13,088
Other loans - Funding Circle long term | 31,230 |  | -
| 33,875 |  | 13,088

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,936 |  | 6,105
Later than one year and not later than five years | 5,086 |  | -
| 12,022 |  | 6,105

Page 5