Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13129483 Mr James Garcia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13129483 2025-01-31 13129483 2026-01-31 13129483 2025-02-01 2026-01-31 13129483 frs-core:CurrentFinancialInstruments 2026-01-31 13129483 frs-core:Non-currentFinancialInstruments 2026-01-31 13129483 frs-core:ShareCapital 2026-01-31 13129483 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13129483 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13129483 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13129483 frs-bus:SmallEntities 2025-02-01 2026-01-31 13129483 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13129483 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13129483 frs-bus:Director1 2025-02-01 2026-01-31 13129483 frs-countries:EnglandWales 2025-02-01 2026-01-31 13129483 2024-01-31 13129483 2025-01-31 13129483 2024-02-01 2025-01-31 13129483 frs-core:CurrentFinancialInstruments 2025-01-31 13129483 frs-core:Non-currentFinancialInstruments 2025-01-31 13129483 frs-core:ShareCapital 2025-01-31 13129483 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13129483
JCG Capital Ltd
Financial Statements
For The Year Ended 31 January 2026
Probusiness Ltd
JCG Capital Ltd
Contents
Contents

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

Page 1
JCG Capital Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 13129483

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 686,162 |  | 686,162
|  |  | 686,162 |  | 686,162
CURRENT ASSETS
Cash at bank and in hand |  | 1,545,443 |  | 736,360 |
|  | 1,545,443 |  | 736,360 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,907,898 ) |  | (1,106,821 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (362,455 ) |  | (370,461 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 323,707 |  | 315,701
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (300,000 ) |  | (300,000 )
NET ASSETS |  |  | 23,707 |  | 15,701
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 23,607 |  | 15,601
SHAREHOLDERS' FUNDS |  |  | 23,707 |  | 15,701

Page 1
Page 2
JCG Capital Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 James Garcia Director
13 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JCG Capital Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
JCG Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13129483 . The registered office is Units 6/7 River Reach Business Park, 1 Gartons Way, London, SW11 3SX.
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. Investment Properties
Investment properties are carried at most recent valuation. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
2.3. 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.
2.4. Other operating income
Other operating income comprises rents received in respect of the company's investment property.
Page 3
Page 4
JCG Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: NIL)
1 -
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 686,162

The freehold property was purchased in May 2021 and the director considers that acquisition cost, as adjusted by the cost of purchasing the freehold reversion, represents the fair value of the property. If the property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 686,161 |  | 686,162
Accumulated depreciation and impairment | 54,891 |  | 54,892
Carrying amount | 631,270 |  | 631,270

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,380 |  | -
Amounts owed to group undertakings | 1,903,120 |  | 1,103,120
Other creditors | 1,520 |  | 1,520
Taxation and social security | 1,878 |  | 2,181
| 1,907,898 |  | 1,106,821

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 300,000 |  | 300,000

7. Share Capital

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

Page 4
Page 5
JCG Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Related Party Transactions
During the year the company received loans of £800,000 from Jimmy Garcia Catering Ltd, a company
under common control, and the balance outstanding at the year end was £1,903,120 (2025: £1,103,120) included in
Creditors. The loan is interest free with no fixed date for repayment.
Page 5