Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 9202286 Mr Simon Barker Miss Paula Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9202286 2024-09-30 9202286 2025-09-30 9202286 2024-10-01 2025-09-30 9202286 frs-core:CurrentFinancialInstruments 2025-09-30 9202286 frs-core:ComputerEquipment 2025-09-30 9202286 frs-core:ComputerEquipment 2024-10-01 2025-09-30 9202286 frs-core:ComputerEquipment 2024-09-30 9202286 frs-core:ShareCapital 2025-09-30 9202286 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 9202286 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 9202286 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 9202286 frs-bus:SmallEntities 2024-10-01 2025-09-30 9202286 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 9202286 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 9202286 frs-bus:Director1 2024-10-01 2025-09-30 9202286 frs-bus:Director2 2024-10-01 2025-09-30 9202286 frs-countries:EnglandWales 2024-10-01 2025-09-30 9202286 2023-09-30 9202286 2024-09-30 9202286 2023-10-01 2024-09-30 9202286 frs-core:CurrentFinancialInstruments 2024-09-30 9202286 frs-core:ShareCapital 2024-09-30 9202286 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 9202286
SJB Houses Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9202286
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 400 600
400 600
CURRENT ASSETS
Stocks 5 620,398 612,828
Debtors 6 809 -
Cash at bank and in hand 66,102 81,919
687,309 694,747
Creditors: Amounts Falling Due Within One Year 7 (490,866 ) (494,856 )
NET CURRENT ASSETS (LIABILITIES) 196,443 199,891
TOTAL ASSETS LESS CURRENT LIABILITIES 196,843 200,491
NET ASSETS 196,843 200,491
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 196,743 200,391
SHAREHOLDERS' FUNDS 196,843 200,491
Page 1
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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 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
Mr Simon Barker
Director
22/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SJB Houses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9202286 . The registered office is 84 Queens Drive, Ossett, Wakefield, West Yorkshire, WF5 0NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis and in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The financial statements are prepared in sterling, which is the functional currency of the entity.


2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 25% per annum straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)
2 2
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Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 800
As at 30 September 2025 800
Depreciation
As at 1 October 2024 200
Provided during the period 200
As at 30 September 2025 400
Net Book Value
As at 30 September 2025 400
As at 1 October 2024 600
5. Stocks
2025 2024
£ £
Work in progress 620,398 612,828
6. Debtors
2025 2024
£ £
Due within one year
Corporation tax recoverable assets 809 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 1,217
Accruals and deferred income 672 630
Directors' loan accounts 490,194 493,009
490,866 494,856
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4