Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 11343534 Mr Paul Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11343534 2025-05-31 11343534 2026-05-31 11343534 2025-06-01 2026-05-31 11343534 frs-core:CurrentFinancialInstruments 2026-05-31 11343534 frs-core:ComputerEquipment 2026-05-31 11343534 frs-core:ComputerEquipment 2025-06-01 2026-05-31 11343534 frs-core:ComputerEquipment 2025-05-31 11343534 frs-core:ShareCapital 2026-05-31 11343534 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 11343534 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 11343534 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 11343534 frs-bus:SmallEntities 2025-06-01 2026-05-31 11343534 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 11343534 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 11343534 frs-bus:Director1 2025-06-01 2026-05-31 11343534 frs-bus:Director1 2025-05-31 11343534 frs-bus:Director1 2026-05-31 11343534 frs-countries:EnglandWales 2025-06-01 2026-05-31 11343534 2024-05-31 11343534 2025-05-31 11343534 2024-06-01 2025-05-31 11343534 frs-core:CurrentFinancialInstruments 2025-05-31 11343534 frs-core:ShareCapital 2025-05-31 11343534 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 11343534
PJM Fire Limited
Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11343534
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 811 1,082
811 1,082
CURRENT ASSETS
Debtors 5 6,943 14,946
Cash at bank and in hand 19,369 1,133
26,312 16,079
Creditors: Amounts Falling Due Within One Year 6 (27,041 ) (17,094 )
NET CURRENT ASSETS (LIABILITIES) (729 ) (1,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82 67
NET ASSETS 82 67
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 80 65
SHAREHOLDERS' FUNDS 82 67
Page 1
Page 2
For the year ending 31 May 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 Paul Morgan
Director
18 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
PJM Fire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11343534 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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:
Computer Equipment 25% Reducing balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2025: 3)
2 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2025 2,128
As at 31 May 2026 2,128
Depreciation
As at 1 June 2025 1,046
Provided during the period 271
As at 31 May 2026 1,317
Net Book Value
As at 31 May 2026 811
As at 1 June 2025 1,082
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 6,943 14,946
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,260 1,260
Taxation and social security 25,781 15,834
27,041 17,094
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: 
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 May 2026
£ £ £ £ £
Mr Paul Morgan 14,946 6,943 14,946 - 6,943
The above loan is unsecured, interest free and repayable on demand.
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