Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09734810 C B Jones M J Bracknall M J Bracknall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09734810 2024-08-31 09734810 2025-08-31 09734810 2024-09-01 2025-08-31 09734810 frs-core:CurrentFinancialInstruments 2025-08-31 09734810 frs-core:Non-currentFinancialInstruments 2025-08-31 09734810 frs-core:BetweenOneFiveYears 2025-08-31 09734810 frs-core:ComputerEquipment 2025-08-31 09734810 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09734810 frs-core:ComputerEquipment 2024-08-31 09734810 frs-core:FurnitureFittings 2025-08-31 09734810 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09734810 frs-core:FurnitureFittings 2024-08-31 09734810 frs-core:MotorVehicles 2025-08-31 09734810 frs-core:MotorVehicles 2024-09-01 2025-08-31 09734810 frs-core:MotorVehicles 2024-08-31 09734810 frs-core:WithinOneYear 2025-08-31 09734810 frs-core:ShareCapital 2025-08-31 09734810 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09734810 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09734810 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09734810 frs-bus:SmallEntities 2024-09-01 2025-08-31 09734810 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09734810 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09734810 frs-bus:Director1 2024-09-01 2025-08-31 09734810 frs-bus:Director1 2024-08-31 09734810 frs-bus:Director1 2025-08-31 09734810 frs-bus:Director2 2024-09-01 2025-08-31 09734810 frs-bus:Director2 2024-08-31 09734810 frs-bus:Director2 2025-08-31 09734810 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 09734810 frs-countries:EnglandWales 2024-09-01 2025-08-31 09734810 2023-08-31 09734810 2024-08-31 09734810 2023-09-01 2024-08-31 09734810 frs-core:CurrentFinancialInstruments 2024-08-31 09734810 frs-core:Non-currentFinancialInstruments 2024-08-31 09734810 frs-core:BetweenOneFiveYears 2024-08-31 09734810 frs-core:WithinOneYear 2024-08-31 09734810 frs-core:ShareCapital 2024-08-31 09734810 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09734810
Theo James Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09734810
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,210 29,848
8,210 29,848
CURRENT ASSETS
Debtors 5 444,015 631,678
Cash at bank and in hand 197,654 378,787
641,669 1,010,465
Creditors: Amounts Falling Due Within One Year 6 (366,252 ) (779,305 )
NET CURRENT ASSETS (LIABILITIES) 275,417 231,160
TOTAL ASSETS LESS CURRENT LIABILITIES 283,627 261,008
Creditors: Amounts Falling Due After More Than One Year 7 (22,181 ) (11,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,053 ) (7,462 )
NET ASSETS 259,393 242,296
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 259,390 242,293
SHAREHOLDERS' FUNDS 259,393 242,296
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
C B Jones
Director
29/05/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Theo James Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09734810 . The registered office is Suite 2 Chancery Court, Belmont Industrial Estate, Durham, DH1 1TW.
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.
Functional and Presentational Currency
The company's functional and presentational currency is GBP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Motor Vehicles Straight Line - 25%
Fixtures & Fittings Straight Line - 25%
Computer Equipment Straight Line - 33%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
Page 3
Page 4
2.6. 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 16)
18 16
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 106,285 1,886 22,579 130,750
Additions - - 4,912 4,912
Disposals (51,890 ) - - (51,890 )
As at 31 August 2025 54,395 1,886 27,491 83,772
Depreciation
As at 1 September 2024 83,885 1,611 15,406 100,902
Provided during the period 18,616 150 4,000 22,766
Disposals (48,106 ) - - (48,106 )
As at 31 August 2025 54,395 1,761 19,406 75,562
Net Book Value
As at 31 August 2025 - 125 8,085 8,210
As at 1 September 2024 22,400 275 7,173 29,848
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 336,988 561,761
Prepayments and accrued income 26,085 367
Other debtors 65,508 53,492
Directors' loan accounts 15,434 16,058
444,015 631,678
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 57,331
Trade creditors 11,276 12,986
Bank loans and overdrafts 11,254 15,000
Other loans 2,621 -
Corporation tax 59,991 55,307
Other taxes and social security 23,204 41,326
VAT 117,289 178,310
Other creditors 98,044 419,045
Accruals and deferred income 42,573 -
366,252 779,305
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 11,250
Other loans 22,181 -
22,181 11,250
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Other Creditors 5,685 -
8. Secured Creditors
Creditors include net obligations under finance lease and hire purchase contracts which are secured of £nil (2024: £57,331).  These financial commitments are secured on the tangible assets to which they relate.
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 57,331
Later than one year and not later than five years - -
- 57,331
- 57,331
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 46,742 23,000
Later than one year and not later than five years 107,549 98,000
154,291 121,000
12. Pension Commitments
The company operates a defined contribution pension scheme.  The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £4,772 (2024: £4,296) were due to the fund. They are included in other creditors.
Page 6
Page 7
13. Directors Advances, Credits and Guarantees
Included within debtors are the year end are amounts owed of £15,434 (2024: £16,058) from company directors.  These amounts are unsecured, interest free and repayable on demand.
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Carl Jones 8,029 - 312 - 7,717
Mr Mark Bracknall 8,029 - 312 - 7,717
Page 7