Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14673982 Mr Clyde Jordaan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14673982 2025-03-31 14673982 2026-03-31 14673982 2025-04-01 2026-03-31 14673982 frs-core:CurrentFinancialInstruments 2026-03-31 14673982 frs-core:ComputerEquipment 2026-03-31 14673982 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14673982 frs-core:ComputerEquipment 2025-03-31 14673982 frs-core:ShareCapital 2026-03-31 14673982 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14673982 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14673982 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14673982 frs-bus:SmallEntities 2025-04-01 2026-03-31 14673982 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14673982 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14673982 frs-bus:Director1 2025-04-01 2026-03-31 14673982 frs-countries:EnglandWales 2025-04-01 2026-03-31 14673982 2024-03-31 14673982 2025-03-31 14673982 2024-04-01 2025-03-31 14673982 frs-core:CurrentFinancialInstruments 2025-03-31 14673982 frs-core:ShareCapital 2025-03-31 14673982 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14673982
CMJ IT Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
CMJ IT Limited
Contents
Contents

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

Page 1
CMJ IT Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14673982

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,312 |  | 3,325
|  |  | 1,312 |  | 3,325
CURRENT ASSETS
Debtors |  | 1,461 |  | 1,589 |
Cash at bank and in hand |  | 34,241 |  | 28,867 |
|  | 35,702 |  | 30,456 |
Creditors: Amounts Falling Due Within One Year | 5 | (19,365 ) |  | (22,593 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,337 |  | 7,863
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,649 |  | 11,188
NET ASSETS |  |  | 17,649 |  | 11,188
CAPITAL AND RESERVES
Called up share capital | 6 |  | 101 |  | 101
Profit and Loss Account |  |  | 17,548 |  | 11,087
SHAREHOLDERS' FUNDS |  |  | 17,649 |  | 11,188

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CMJ IT Limited
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 Clyde Jordaan Director
17/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CMJ IT Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
CMJ IT Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14673982 . The registered office is 22 Pintail Lane, Thrapston, Kettering, NN14 4GL.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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:

Computer Equipment | 33% straight-line method

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.6. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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CMJ IT Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 6,038
As at 31 March 2026 | 6,038
Depreciation
As at 1 April 2025 | 2,713
Provided during the period | 2,013
As at 31 March 2026 | 4,726
Net Book Value
As at 31 March 2026 | 1,312
As at 1 April 2025 | 3,325

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss.
A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
...CONTINUED
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CMJ IT Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets - continued
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 2
Other creditors | 3,292 |  | 5,833
Taxation and social security | 16,072 |  | 16,758
| 19,365 |  | 22,593

Other creditors of £3,292 (2025: £5,833) comprises accrued expenses £133 (2025: £250), amounts owed to the director for unpaid expenses £312 (2025: £3,861) and the company credit card £2,847 (2025: £1,722)
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
7. Related Party Transactions
The balance of £3,861.41 (2024: £4,842.24) is owed to the Director Mr C Jordaan for unpaid dividends.
Amounts owed to the Directors are unsecured, interest-free and have no fixed terms of repayment.
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