Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 10710741 J Murray H L Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10710741 2025-04-30 10710741 2026-04-30 10710741 2025-05-01 2026-04-30 10710741 frs-core:Non-currentFinancialInstruments 2026-04-30 10710741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 10710741 frs-core:ShareCapital 2026-04-30 10710741 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 10710741 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10710741 frs-bus:AbridgedAccounts 2025-05-01 2026-04-30 10710741 frs-bus:SmallEntities 2025-05-01 2026-04-30 10710741 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10710741 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10710741 frs-core:CostValuation 2025-04-30 10710741 frs-core:CostValuation 2026-04-30 10710741 frs-bus:Director1 2025-05-01 2026-04-30 10710741 frs-bus:Director2 2025-05-01 2026-04-30 10710741 frs-countries:EnglandWales 2025-05-01 2026-04-30 10710741 2024-04-30 10710741 2025-04-30 10710741 2024-05-01 2025-04-30 10710741 frs-core:Non-currentFinancialInstruments 2025-04-30 10710741 frs-core:ShareCapital 2025-04-30 10710741 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 10710741
J&HM Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2026
J&HM Limited
Contents
Contents

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

Page 1
J&HM Limited
Abridged Balance Sheet
As At 30 April 2026
Abridged Balance Sheet
Registered number: 10710741

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 241,089 |  | 241,089
Investments | 5 |  | 297,574 |  | 297,574
|  |  | 538,663 |  | 538,663
CURRENT ASSETS
Cash at bank and in hand |  | 4,050 |  | 3,017 |
|  | 4,050 |  | 3,017 |
Creditors: Amounts Falling Due Within One Year |  | (118,781 ) |  | (114,328 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (114,731 ) |  | (111,311 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 423,932 |  | 427,352
Creditors: Amounts Falling Due After More Than One Year |  |  | (147,068 ) |  | (193,517 )
NET ASSETS |  |  | 276,864 |  | 233,835
CAPITAL AND RESERVES
Called up share capital | 6 |  | 12 |  | 12
Profit and Loss Account |  |  | 276,852 |  | 233,823
SHAREHOLDERS' FUNDS |  |  | 276,864 |  | 233,835

Page 1
Page 2
J&HM Limited
Abridged Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

J Murray Director
05/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J&HM Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2026
Notes to the Abridged Financial Statements
1. General Information
J&HM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10710741 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.
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. 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:

Freehold | N/A

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. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
J&HM Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2025 | 241,089
As at 30 April 2026 | 241,089
Net Book Value
As at 30 April 2026 | 241,089
As at 1 May 2025 | 241,089

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 May 2025 | 297,574
As at 30 April 2026 | 297,574
Provision
As at 1 May 2025 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | 297,574
As at 1 May 2025 | 297,574

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12 |  | 12

7. Related Party Transactions
At the balance sheet date amounts owed to other members of the group totalled £38,274 (2025-£38,274) and is disclosed within other creditors on the balance sheet.
Page 4