Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2025 1 September 2024 false 1 September 2025 30 June 2026 30 June 2026 15096317 Mr Andrew Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15096317 2025-08-31 15096317 2026-06-30 15096317 2025-09-01 2026-06-30 15096317 frs-core:CurrentFinancialInstruments 2026-06-30 15096317 frs-core:ComputerEquipment 2026-06-30 15096317 frs-core:ComputerEquipment 2025-09-01 2026-06-30 15096317 frs-core:ComputerEquipment 2025-08-31 15096317 frs-core:MotorVehicles 2026-06-30 15096317 frs-core:MotorVehicles 2025-09-01 2026-06-30 15096317 frs-core:MotorVehicles 2025-08-31 15096317 frs-core:ShareCapital 2026-06-30 15096317 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 15096317 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-06-30 15096317 frs-bus:FilletedAccounts 2025-09-01 2026-06-30 15096317 frs-bus:SmallEntities 2025-09-01 2026-06-30 15096317 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-06-30 15096317 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-06-30 15096317 frs-bus:Director1 2025-09-01 2026-06-30 15096317 frs-bus:Director1 2025-08-31 15096317 frs-bus:Director1 2026-06-30 15096317 frs-countries:EnglandWales 2025-09-01 2026-06-30 15096317 2024-08-31 15096317 2025-08-31 15096317 2024-09-01 2025-08-31 15096317 frs-core:CurrentFinancialInstruments 2025-08-31 15096317 frs-core:ShareCapital 2025-08-31 15096317 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 15096317
BFJS Services Limited
Unaudited Financial Statements
For the Period 1 September 2025 to 30 June 2026
BFJS Services Limited
Contents
Contents

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

Page 1
BFJS Services Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 15096317

| 30 June 2026 | 31 August 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 4,599
|  |  | - |  | 4,599
CURRENT ASSETS
Stocks | 5 | - |  | 3,000 |
Debtors | 6 | 24,643 |  | 19,217 |
Cash at bank and in hand |  | - |  | 1,079 |
|  | 24,643 |  | 23,296 |
Creditors: Amounts Falling Due Within One Year | 7 | (29,014 ) |  | (24,702 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,371 ) |  | (1,406 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,371 ) |  | 3,193
NET (LIABILITIES)/ASSETS |  |  | (4,371 ) |  | 3,193
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | (4,381 ) |  | 3,183
SHAREHOLDERS' FUNDS |  |  | (4,371) |  | 3,193

Page 1
Page 2
BFJS Services Limited
Balance Sheet (continued)
As At 30 June 2026
For the period ending 30 June 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 Andrew Green Director
17th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BFJS Services Limited
Notes to the Financial Statements
For the Period 1 September 2025 to 30 June 2026
Notes to the Financial Statements
1. General Information
BFJS Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15096317 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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:

Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% 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 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 2)
1 2
Page 3
Page 4
BFJS Services Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2025 to 30 June 2026
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2025 | 8,000 | 299 | 8,299
Disposals | (8,000 ) | (299 ) | (8,299 )
As at 30 June 2026 | - | - | -
Depreciation
As at 1 September 2025 | 3,500 | 200 | 3,700
Provided during the period | 1,125 | 99 | 1,224
Disposals | (4,625 ) | (299 ) | (4,924 )
As at 30 June 2026 | - | - | -
Net Book Value
As at 30 June 2026 | - | - | -
As at 1 September 2025 | 4,500 | 99 | 4,599

5. Stocks

| 30 June 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 3,000

6. Debtors

| 30 June 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 11,429
Other debtors | 24,643 |  | 7,788
| 24,643 |  | 19,217

7. Creditors: Amounts Falling Due Within One Year

| 30 June 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,535 |  | -
Bank loans and overdrafts | 21,379 |  | 15,953
Taxation and social security | 5,100 |  | 8,749
| 29,014 |  | 24,702

Page 4
Page 5
BFJS Services Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2025 to 30 June 2026
8. Share Capital

| 30 June 2026 |  | 31 August 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Green | - | 17,018 | - | - | 17,018

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Greengen Supplies Ltd
Related Company
At the date of the balance sheet, £7,625 (2025: £7,788) was due from Greengen Supplies Ltd, a company incorporated in England and Wales registered number 15872497. During the year the director of Greengen Supplies Ltd, Andrew Geen, was also a director of BFJS Services Limited.
The above loan is unsecured and repayable on demand.
Page 5