Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12899679 Mr L Chandler Mr L Chandler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12899679 2024-09-30 12899679 2025-09-30 12899679 2024-10-01 2025-09-30 12899679 frs-core:CurrentFinancialInstruments 2025-09-30 12899679 frs-core:PlantMachinery 2025-09-30 12899679 frs-core:PlantMachinery 2024-10-01 2025-09-30 12899679 frs-core:PlantMachinery 2024-09-30 12899679 frs-core:ShareCapital 2025-09-30 12899679 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12899679 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12899679 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12899679 frs-bus:SmallEntities 2024-10-01 2025-09-30 12899679 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12899679 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12899679 1 2024-10-01 2025-09-30 12899679 frs-bus:Director1 2024-10-01 2025-09-30 12899679 frs-countries:EnglandWales 2024-10-01 2025-09-30 12899679 2023-09-30 12899679 2024-09-30 12899679 2023-10-01 2024-09-30 12899679 frs-core:CurrentFinancialInstruments 2024-09-30 12899679 frs-core:ShareCapital 2024-09-30 12899679 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12899679
LJC Investments and Holdings Ltd
Financial Statements
For The Year Ended 30 September 2025
LJC Investments and Holdings Ltd
Contents
Contents

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

Page 1
LJC Investments and Holdings Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12899679

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,600 |  | -
|  |  | 3,600 |  | -
CURRENT ASSETS
Debtors | 5 | 5,234 |  | 14,877 |
Cash at bank and in hand |  | 4,609 |  | - |
|  | 9,843 |  | 14,877 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,041 ) |  | (20,563 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,198 ) |  | (5,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,598 ) |  | (5,686 )
NET LIABILITIES |  |  | (10,598 ) |  | (5,686 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (10,698 ) |  | (5,786 )
SHAREHOLDERS' FUNDS |  |  | (10,598) |  | (5,686)

For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board

Mr L Chandler Director
10 April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
LJC Investments and Holdings Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
LJC Investments and Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12899679 . The registered office is 47 Arcot Street, Penarth, South Glamorgan, CF64 1EU.
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 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.
2.4. 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 | over 5 years

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 4,500
As at 30 September 2025 | 4,500
Depreciation
As at 1 October 2024 | -
Provided during the period | 900
As at 30 September 2025 | 900
Net Book Value
As at 30 September 2025 | 3,600
As at 1 October 2024 | -

Page 2
Page 3
LJC Investments and Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,234 |  | 14,877

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 23,746 |  | 20,563
Taxation and social security | 295 |  | -
| 24,041 |  | 20,563

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
Included within other creditors is the amount of £8,570 (2024 - £2,800) owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr L Chandler by virtue of his ownership of 100% of the issued share capital in the company.
Page 3