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 12233404 Mr James Scott Miss Emily Choo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12233404 2024-09-30 12233404 2025-09-30 12233404 2024-10-01 2025-09-30 12233404 frs-core:CurrentFinancialInstruments 2025-09-30 12233404 frs-core:Non-currentFinancialInstruments 2025-09-30 12233404 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 12233404 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 12233404 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 12233404 frs-core:PlantMachinery 2025-09-30 12233404 frs-core:PlantMachinery 2024-10-01 2025-09-30 12233404 frs-core:PlantMachinery 2024-09-30 12233404 frs-core:ShareCapital 2025-09-30 12233404 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 12233404 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 12233404 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12233404 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12233404 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12233404 frs-bus:SmallEntities 2024-10-01 2025-09-30 12233404 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12233404 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12233404 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 12233404 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 12233404 frs-bus:Director1 2024-10-01 2025-09-30 12233404 frs-bus:Director2 2024-10-01 2025-09-30 12233404 frs-countries:EnglandWales 2024-10-01 2025-09-30 12233404 2023-09-30 12233404 2024-09-30 12233404 2023-10-01 2024-09-30 12233404 frs-core:CurrentFinancialInstruments 2024-09-30 12233404 frs-core:Non-currentFinancialInstruments 2024-09-30 12233404 frs-core:ShareCapital 2024-09-30 12233404 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12233404 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 12233404
Emja Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Emja Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Emja Group Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12233404

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 796,036 |  | 797,373
|  |  | 796,036 |  | 797,373
CURRENT ASSETS
Debtors | 5 | 77 |  | 432 |
Cash at bank and in hand |  | 4,121 |  | 3,227 |
|  | 4,198 |  | 3,659 |
Creditors: Amounts Falling Due Within One Year | 6 | (192,412 ) |  | (257,522 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (188,214 ) |  | (253,863 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 607,822 |  | 543,510
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (546,760 ) |  | (458,708 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (42,876 ) |  | (43,480 )
NET ASSETS |  |  | 18,186 |  | 41,322
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Fair value reserve | 9 |  | 125,662 |  | 125,662
Profit and Loss Account |  |  | (107,478 ) |  | (84,342 )
SHAREHOLDERS' FUNDS |  |  | 18,186 |  | 41,322

Page 1
Page 2
Emja Group Ltd
Balance Sheet (continued)
As At 30 September 2025
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 James Scott Director | Miss Emily Choo Director
25/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Emja Group Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Emja Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12233404 . The registered office is 14 Brook Road, Speedwell, Bristol, England, BS5 7TE.
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 recognised to the extent that the company obtains the right to consideration in exchange for its performance. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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% straight line

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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Page 3
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Emja Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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.
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.8. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 792,985 | 9,656 | 802,641
Additions | 931 | - | 931
As at 30 September 2025 | 793,916 | 9,656 | 803,572
Depreciation
As at 1 October 2024 | - | 5,268 | 5,268
Provided during the period | - | 2,268 | 2,268
As at 30 September 2025 | - | 7,536 | 7,536
Net Book Value
As at 30 September 2025 | 793,916 | 2,120 | 796,036
As at 1 October 2024 | 792,985 | 4,388 | 797,373

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Emja Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Investment properties have been reported at fair market value as determined by the directors.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 75 |  | 430
Called up share capital not paid | 2 |  | 2
| 77 |  | 432

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30 |  | 30
Bank loans and overdrafts | 7,248 |  | 7,248
Other creditors | 14,000 |  | 84,078
Accruals and deferred income | 1,749 |  | 2,230
Directors' loan accounts | 61,260 |  | 57,560
Amounts owed to group undertakings | 83,452 |  | 72,602
Amounts owed to subsidiaries | 24,673 |  | 33,774
| 192,412 |  | 257,522

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 546,760 |  | 458,708

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 2 |  | 2
Amount of Allotted, Called Up Share Capital | 2 |  | 2

9. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 125,662 | (84,342 )
Loss for the year and total comprehensive income | - | (23,136 )
As at 30 September 2025 | 125,662 | (107,478 )

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