Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC353938 C Clark true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC353938 2024-12-31 SC353938 2025-12-31 SC353938 2025-01-01 2025-12-31 SC353938 frs-core:CurrentFinancialInstruments 2025-12-31 SC353938 frs-core:ShareCapital 2025-12-31 SC353938 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC353938 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC353938 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC353938 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC353938 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC353938 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC353938 1 2025-01-01 2025-12-31 SC353938 frs-core:CostValuation 2024-12-31 SC353938 frs-core:CostValuation 2025-12-31 SC353938 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC353938 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC353938 frs-bus:Director1 2025-01-01 2025-12-31 SC353938 frs-countries:Scotland 2025-01-01 2025-12-31 SC353938 2023-12-31 SC353938 2024-12-31 SC353938 2024-01-01 2024-12-31 SC353938 frs-core:CurrentFinancialInstruments 2024-12-31 SC353938 frs-core:ShareCapital 2024-12-31 SC353938 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC353938
LJF Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
LJF Group Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
LJF Group Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Director | C Clark
Company Number | SC353938
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
LJF Group Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC353938

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 109,970 |  | -
Investments | 5 |  | 1,648,825 |  | 1,648,825
|  |  | 1,758,795 |  | 1,648,825
CURRENT ASSETS
Debtors | 6 | 372 |  | - |
Cash at bank and in hand |  | 1,106,576 |  | 1 |
|  | 1,106,948 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,713,985 ) |  | (1,498,726 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,607,037 ) |  | (1,498,725 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 151,758 |  | 150,100
NET ASSETS |  |  | 151,758 |  | 150,100
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 151,658 |  | 150,000
SHAREHOLDERS' FUNDS |  |  | 151,758 |  | 150,100

Page 2
Page 3
LJF Group Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 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

C Clark Director
19th August 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
LJF Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
LJF Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC353938 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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
The investment property is recognised using the cost model
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 period was NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | -
Additions | 109,970
As at 31 December 2025 | 109,970

Page 4
Page 5
LJF Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,648,825
As at 31 December 2025 | 1,648,825
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,648,825
As at 1 January 2025 | 1,648,825

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 372 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 2,151,432 |  | 1,496,976
Amounts owed to participating interests | 560,250 |  | -
Other creditors | 1,750 |  | 1,750
Taxation and social security | 553 |  | -
| 2,713,985 |  | 1,498,726

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Ultimate Controlling Party
The controlling party is C Clark.
Page 5