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 12141616 Mr Matthew Julier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12141616 2024-08-31 12141616 2025-08-31 12141616 2024-09-01 2025-08-31 12141616 frs-core:CurrentFinancialInstruments 2025-08-31 12141616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 12141616 frs-core:OtherResidualIntangibleAssets 2025-08-31 12141616 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 12141616 frs-core:OtherResidualIntangibleAssets 2024-08-31 12141616 frs-core:PlantMachinery 2025-08-31 12141616 frs-core:PlantMachinery 2024-09-01 2025-08-31 12141616 frs-core:PlantMachinery 2024-08-31 12141616 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12141616 frs-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 12141616 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12141616 frs-bus:SmallEntities 2024-09-01 2025-08-31 12141616 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12141616 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12141616 frs-bus:Director1 2024-09-01 2025-08-31 12141616 frs-countries:EnglandWales 2024-09-01 2025-08-31 12141616 2023-08-31 12141616 2024-08-31 12141616 2023-09-01 2024-08-31 12141616 frs-core:CurrentFinancialInstruments 2024-08-31 12141616 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12141616
MJ Triathlon Coaching Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12141616
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 91
Tangible Assets 5 2,294 3,739
2,294 3,830
CURRENT ASSETS
Debtors 6 722 457
722 457
Creditors: Amounts Falling Due Within One Year 7 (2,855 ) (3,533 )
NET CURRENT ASSETS (LIABILITIES) (2,133 ) (3,076 )
TOTAL ASSETS LESS CURRENT LIABILITIES 161 754
NET ASSETS 161 754
Income and Expenditure Account 161 754
MEMBERS' FUNDS 161 754
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and Expenditure Account.
On behalf of the board
Mr Matthew Julier
Director
31/05/2026
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
MJ Triathlon Coaching Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12141616 . The registered office is Fieldfare, Bromley Road, Frating, Colchester, Essex, CO7 7DP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relates to initial website development. The cost is amortised to income and expenditure account over its estimated economic life of 5 years.
2.4. 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:
Plant & Machinery 33.33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 1,830
As at 31 August 2025 1,830
Amortisation
As at 1 September 2024 1,739
Provided during the period 91
As at 31 August 2025 1,830
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 91
Page 2
Page 3
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 8,391
As at 31 August 2025 8,391
Depreciation
As at 1 September 2024 4,652
Provided during the period 1,445
As at 31 August 2025 6,097
Net Book Value
As at 31 August 2025 2,294
As at 1 September 2024 3,739
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 722 457
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 2,722
Accruals and deferred income 800 720
Director's loan account 2,055 91
2,855 3,533
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3