Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12921468 Mr Jonathan Cottam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12921468 2025-03-31 12921468 2026-03-31 12921468 2025-04-01 2026-03-31 12921468 frs-core:CurrentFinancialInstruments 2026-03-31 12921468 frs-core:PlantMachinery 2026-03-31 12921468 frs-core:PlantMachinery 2025-04-01 2026-03-31 12921468 frs-core:PlantMachinery 2025-03-31 12921468 frs-core:ShareCapital 2026-03-31 12921468 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12921468 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12921468 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12921468 frs-bus:SmallEntities 2025-04-01 2026-03-31 12921468 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12921468 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12921468 frs-bus:Director1 2025-04-01 2026-03-31 12921468 frs-countries:EnglandWales 2025-04-01 2026-03-31 12921468 2024-03-31 12921468 2025-03-31 12921468 2024-04-01 2025-03-31 12921468 frs-core:CurrentFinancialInstruments 2025-03-31 12921468 frs-core:ShareCapital 2025-03-31 12921468 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12921468
JCA PHOTOGRAPHIC LTD
Unaudited Financial Statements
For The Year Ended 31 March 2026
S Asrar Haqqi( FMAAT)
Haqqi Accountancy Services
25 Cloudesdale Road
London
SW17 8ET
JCA PHOTOGRAPHIC LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
JCA PHOTOGRAPHIC LTD
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12921468

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,292 |  | 2,398
|  |  | 4,292 |  | 2,398
CURRENT ASSETS
Cash at bank and in hand |  | 1,969 |  | 9,658 |
|  | 1,969 |  | 9,658 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,322 ) |  | (3,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,353 ) |  | 6,089
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (61 ) |  | 8,487
NET (LIABILITIES)/ASSETS |  |  | (61 ) |  | 8,487
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (161 ) |  | 8,387
SHAREHOLDERS' FUNDS |  |  | (61) |  | 8,487

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JCA PHOTOGRAPHIC LTD
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 Jonathan Cottam Director
10 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JCA PHOTOGRAPHIC LTD
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
JCA PHOTOGRAPHIC LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12921468 . The registered office is 37 Ermine Mews, Laburnum Street, London, E2 8BF.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
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.
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.
2.3. Tangible Fixed Assets and Depreciation
Computer equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged on a reducing balance basis at a rate of 25% per annum, which is estimated to write off the cost of the assets over their useful economic lives. Depreciation is applied from the month of acquisition.

Plant & Machinery | 25% Reducing Balance

Computer equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged on a reducing balance basis at a rate of 25% per annum, which is estimated to write off the cost of the assets over their useful economic lives. Depreciation is applied from the month of acquisition.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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JCA PHOTOGRAPHIC LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 2,858
Additions | 3,324
As at 31 March 2026 | 6,182
Depreciation
As at 1 April 2025 | 460
Provided during the period | 1,430
As at 31 March 2026 | 1,890
Net Book Value
As at 31 March 2026 | 4,292
As at 1 April 2025 | 2,398

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | 1
Other creditors | 6,094 |  | 1,473
Taxation and social security | 229 |  | 2,095
| 6,322 |  | 3,569

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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