Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 11190354 Mr Birju Lukka Mr Nilesh Lukka iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11190354 2025-02-28 11190354 2026-02-28 11190354 2025-03-01 2026-02-28 11190354 frs-core:CurrentFinancialInstruments 2026-02-28 11190354 frs-core:Non-currentFinancialInstruments 2026-02-28 11190354 frs-core:FurnitureFittings 2026-02-28 11190354 frs-core:FurnitureFittings 2025-03-01 2026-02-28 11190354 frs-core:FurnitureFittings 2025-02-28 11190354 frs-core:InvestmentPropertyIncludedWithinPPE 2026-02-28 11190354 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-01 2026-02-28 11190354 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-28 11190354 frs-core:ShareCapital 2026-02-28 11190354 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11190354 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11190354 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11190354 frs-bus:SmallEntities 2025-03-01 2026-02-28 11190354 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11190354 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11190354 frs-core:CostValuation 2025-02-28 11190354 frs-core:CostValuation 2026-02-28 11190354 frs-core:ProvisionsForImpairmentInvestments 2025-02-28 11190354 frs-core:ProvisionsForImpairmentInvestments 2026-02-28 11190354 frs-bus:Director1 2025-03-01 2026-02-28 11190354 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 11190354 frs-countries:EnglandWales 2025-03-01 2026-02-28 11190354 2024-02-29 11190354 2025-02-28 11190354 2024-03-01 2025-02-28 11190354 frs-core:CurrentFinancialInstruments 2025-02-28 11190354 frs-core:Non-currentFinancialInstruments 2025-02-28 11190354 frs-core:ShareCapital 2025-02-28 11190354 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11190354
BNJ Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Price Mann Limited
Chartered Certified Accountants
Magnolia House, Spring Villa
11 Spring Villa Road
Edgware
HA8 7EB
BNJ Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
BNJ Investments Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 11190354

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,104,991 |  | 5,777,914
Investments | 5 |  | 603,005 |  | 603,005
|  |  | 11,707,996 |  | 6,380,919
CURRENT ASSETS
Debtors | 6 | 304,947 |  | 84,152 |
Cash at bank and in hand |  | 202,972 |  | 152,741 |
|  | 507,919 |  | 236,893 |
Creditors: Amounts Falling Due Within One Year | 7 | (107,133 ) |  | (103,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 400,786 |  | 133,359
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,108,782 |  | 6,514,278
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (11,055,674 ) |  | (5,747,408 )
NET ASSETS |  |  | 1,053,108 |  | 766,870
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,053,008 |  | 766,770
SHAREHOLDERS' FUNDS |  |  | 1,053,108 |  | 766,870

Page 1
Page 2
BNJ Investments Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 Profit and Loss Account.
On behalf of the board

Mr Birju Lukka Director
4 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
BNJ Investments Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
BNJ Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11190354 . The registered office is Macneil House , 9-17 Lodge Lane, London, N12 8JH.
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. 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.
2.3. Turnover
Turnover represents rental income earned from investment and development properties.
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:

Fixtures & Fittings | Reducing Balance Method - 15%

2.5. 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 profit and loss account and is subsequently transferred within equity to the "investment property reserve" together with the associated deferred tax.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
...CONTINUED
Page 3
Page 4
BNJ Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Financial Instruments - continued
Basic financial assets, which include debtors, loans to companies under common control and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including bank loans and loans from companies under common control that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.7. 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: 1 (2025: 1)
1 1
Page 4
Page 5
BNJ Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 5,754,494 | 36,729 | 5,791,223
Additions | 5,330,335 | 300 | 5,330,635
As at 28 February 2026 | 11,084,829 | 37,029 | 11,121,858
Depreciation
As at 1 March 2025 | - | 13,309 | 13,309
Provided during the period | - | 3,558 | 3,558
As at 28 February 2026 | - | 16,867 | 16,867
Net Book Value
As at 28 February 2026 | 11,084,829 | 20,162 | 11,104,991
As at 1 March 2025 | 5,754,494 | 23,420 | 5,777,914

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 28th February 2025 by the director on an open market value basis.
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 March 2025 | 603,005
As at 28 February 2026 | 603,005
Provision
As at 1 March 2025 | -
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | 603,005
As at 1 March 2025 | 603,005

Page 5
Page 6
BNJ Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,962 |  | 49,538
Prepayments and accrued income | 30,654 |  | 29,614
Other debtors | 85,913 |  | 5,000
VAT | 163,418 |  | -
| 304,947 |  | 84,152

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 15,225
Corporation tax | 96,479 |  | 76,587
VAT | - |  | 3,017
Accruals and deferred income | 1,189 |  | 960
Director's loan account | 9,465 |  | 7,745
| 107,133 |  | 103,534

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 55,611 |  | 47,345
Amounts owed to related parties | 11,000,063 |  | 5,700,063
| 11,055,674 |  | 5,747,408

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
Amounts owed to related parties include amounts owed to companies with shared directorships totalling to £11,000,063 (2024: £5,700,063)
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