Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09831820 Mrs S A Panchal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09831820 2024-10-31 09831820 2025-10-31 09831820 2024-11-01 2025-10-31 09831820 frs-core:CurrentFinancialInstruments 2025-10-31 09831820 frs-core:Non-currentFinancialInstruments 2025-10-31 09831820 frs-core:ComputerEquipment 2025-10-31 09831820 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09831820 frs-core:ComputerEquipment 2024-10-31 09831820 frs-core:ShareCapital 2025-10-31 09831820 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09831820 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09831820 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09831820 frs-bus:SmallEntities 2024-11-01 2025-10-31 09831820 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09831820 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09831820 frs-bus:Director1 2024-11-01 2025-10-31 09831820 frs-core:CurrentFinancialInstruments 9 2025-10-31 09831820 frs-countries:EnglandWales 2024-11-01 2025-10-31 09831820 2023-10-31 09831820 2024-10-31 09831820 2023-11-01 2024-10-31 09831820 frs-core:CurrentFinancialInstruments 2024-10-31 09831820 frs-core:Non-currentFinancialInstruments 2024-10-31 09831820 frs-core:ShareCapital 2024-10-31 09831820 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09831820 frs-core:CurrentFinancialInstruments 9 2024-10-31
Registered number: 09831820
M3J Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Gower Accountancy Limited
Second Floor
150-151 Fleet Street
London
EC4A 2DQ
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mrs S A Panchal
Company Number 09831820
Registered Office Second Floor
150 Fleet Street
London
EC4A 2DQ
Accountants Gower Accountancy Limited
Chartered Certified Accountants
Second Floor
150-151 Fleet Street
London
EC4A 2DQ
Page 1
Page 2
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of M3J Solutions Ltd For The Year Ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M3J Solutions Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations received from you.
It is your duty to ensure that M3J Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M3J Solutions Ltd . You consider that M3J Solutions Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M3J Solutions Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
31 July 2026
Gower Accountancy Limited
Chartered Certified Accountants
Second Floor
150-151 Fleet Street
London
EC4A 2DQ
Page 2
Page 3
Balance Sheet
Registered number: 09831820
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 8,718,443 8,020,484
Cash at bank and in hand 331,579 106,563
9,050,022 8,127,047
Creditors: Amounts Falling Due Within One Year 6 (842,606 ) (284,551 )
NET CURRENT ASSETS (LIABILITIES) 8,207,416 7,842,496
TOTAL ASSETS LESS CURRENT LIABILITIES 8,207,416 7,842,496
Creditors: Amounts Falling Due After More Than One Year 7 (171,163 ) (239,055 )
NET ASSETS 8,036,253 7,603,441
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 8,036,153 7,603,341
SHAREHOLDERS' FUNDS 8,036,253 7,603,441
For the year ending 31 October 2025 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 her 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
Mrs S A Panchal
Director
31 July 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
M3J Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09831820 . The registered office is Second Floor, 150 Fleet Street, London, EC4A 2DQ.
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
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 33.33% Straight Line Basis
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 13)
25 13
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 2,081
As at 31 October 2025 2,081
Depreciation
As at 1 November 2024 2,081
As at 31 October 2025 2,081
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 385,182 804,718
Other debtors 8,333,261 7,215,766
8,718,443 8,020,484
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 341,769 182,098
Corporation tax 73,341 -
Other taxes and social security 31,860 23,208
VAT 113,216 57,940
Net wages 86,171 20,516
Pension Contributions unpaid 4,988 789
Director's loan account 191,261 -
842,606 284,551
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,163 25,055
Other creditors 165,000 214,000
171,163 239,055
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6