Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 30 August 2025 30 August 2025 07348898 Suk Han Tse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07348898 2024-08-31 07348898 2025-08-30 07348898 2024-09-01 2025-08-30 07348898 frs-core:CurrentFinancialInstruments 2025-08-30 07348898 frs-core:Non-currentFinancialInstruments 2025-08-30 07348898 frs-core:ComputerEquipment 2025-08-30 07348898 frs-core:ComputerEquipment 2024-09-01 2025-08-30 07348898 frs-core:ComputerEquipment 2024-08-31 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-30 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-30 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 07348898 frs-core:PlantMachinery 2025-08-30 07348898 frs-core:PlantMachinery 2024-09-01 2025-08-30 07348898 frs-core:PlantMachinery 2024-08-31 07348898 frs-core:RevaluationReserve 2024-09-01 2025-08-30 07348898 frs-core:RevaluationReserve 2024-08-31 07348898 frs-core:RevaluationReserve 2025-08-30 07348898 frs-core:ShareCapital 2025-08-30 07348898 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-30 07348898 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 07348898 frs-core:RetainedEarningsAccumulatedLosses 2025-08-30 07348898 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-30 07348898 frs-bus:FilletedAccounts 2024-09-01 2025-08-30 07348898 frs-bus:SmallEntities 2024-09-01 2025-08-30 07348898 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-30 07348898 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-30 07348898 frs-bus:Director1 2024-09-01 2025-08-30 07348898 frs-countries:EnglandWales 2024-09-01 2025-08-30 07348898 2023-08-31 07348898 2024-08-31 07348898 2023-09-01 2024-08-31 07348898 frs-core:CurrentFinancialInstruments 2024-08-31 07348898 frs-core:Non-currentFinancialInstruments 2024-08-31 07348898 frs-core:RevaluationReserve 2024-08-31 07348898 frs-core:ShareCapital 2024-08-31 07348898 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07348898
Jakco Consulting Limited
Financial Statements
For The Year Ended 30 August 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07348898
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,164 630,981
Investment Properties 5 798,280 -
799,444 630,981
CURRENT ASSETS
Debtors 6 696 242
Cash at bank and in hand 2,090 29,558
2,786 29,800
Creditors: Amounts Falling Due Within One Year 7 (72,339 ) (12,348 )
NET CURRENT ASSETS (LIABILITIES) (69,553 ) 17,452
TOTAL ASSETS LESS CURRENT LIABILITIES 729,891 648,433
Creditors: Amounts Falling Due After More Than One Year 8 (274,802 ) (100,990 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,830 ) (33,880 )
NET ASSETS 439,259 513,563
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 67,486 144,436
Profit and Loss Account 371,772 369,126
SHAREHOLDERS' FUNDS 439,259 513,563
Page 1
Page 2
For the year ending 30 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 her 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
Suk Han Tse
Director
8 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jakco Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07348898 . The registered office is 43 Goodwin Drive, Sidcup, Kent, DA14 4NX.
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 consists of rents receivable. 
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:
Plant & Machinery 25% Reducing balance method
Computer Equipment 25% Reducing balance method
2.4. 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.
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: 1 (2024: 1)
1 1
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Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 September 2024 645,000 12,164 899 658,063
Disposals (645,000 ) - - (645,000 )
As at 30 August 2025 - 12,164 899 13,063
Depreciation
As at 1 September 2024 15,571 11,332 179 27,082
Provided during the period (15,571 ) 208 180 (15,183 )
As at 30 August 2025 - 11,540 359 11,899
Net Book Value
As at 30 August 2025 - 624 540 1,164
As at 1 September 2024 629,429 832 720 630,981
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 -
Additions 714,964
Revaluations 83,316
As at 30 August 2025 798,280
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 714,964 -
Accumulated depreciation and impairment 105,202 -
Carrying amount 609,762 -
During the year the Company's properties were reclassified as Investment Properties and are now included in the accounts on a fair valuation basis.
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 696 242
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 2
Corporation tax - 293
Other taxes and social security - 32
Net wages 2,301 2,001
Other creditors 63,696 7,784
Accruals and deferred income 6,342 2,236
72,339 12,348
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 274,802 100,990
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 144,436 369,126
Loss for the year and total comprehensive income - (74,304 )
Transfer to/from Fair value reserve - 76,950
Transfer to/from Profit & Loss Account (76,950 ) -
As at 30 August 2025 67,486 371,772
Page 5