Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14576537 Mr S Alty Mrs S J Alty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14576537 2025-03-31 14576537 2026-03-31 14576537 2025-04-01 2026-03-31 14576537 frs-core:CurrentFinancialInstruments 2026-03-31 14576537 frs-core:Non-currentFinancialInstruments 2026-03-31 14576537 frs-core:ShareCapital 2026-03-31 14576537 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14576537 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14576537 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14576537 frs-bus:SmallEntities 2025-04-01 2026-03-31 14576537 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14576537 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14576537 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 14576537 frs-bus:OrdinaryShareClass1 2026-03-31 14576537 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 14576537 frs-bus:OrdinaryShareClass2 2026-03-31 14576537 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 14576537 frs-bus:OrdinaryShareClass3 2026-03-31 14576537 frs-core:UnlistedNon-exchangeTraded 2026-03-31 14576537 frs-core:UnlistedNon-exchangeTraded 2025-03-31 14576537 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 14576537 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 14576537 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14576537 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 14576537 frs-bus:Director1 2025-04-01 2026-03-31 14576537 frs-bus:Director2 2025-04-01 2026-03-31 14576537 frs-countries:EnglandWales 2025-04-01 2026-03-31 14576537 2024-03-31 14576537 2025-03-31 14576537 2024-04-01 2025-03-31 14576537 frs-core:CurrentFinancialInstruments 2025-03-31 14576537 frs-core:Non-currentFinancialInstruments 2025-03-31 14576537 frs-core:ShareCapital 2025-03-31 14576537 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14576537 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14576537 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 14576537 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31
Registered number: 14576537
J L & D Hammond Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
J L & D Hammond Holdings Ltd
Contents
Contents

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

Page 1
J L & D Hammond Holdings Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14576537

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 269,241 |  | 269,241
|  |  | 269,241 |  | 269,241
CURRENT ASSETS
Cash at bank and in hand |  | 118 |  | 220 |
|  | 118 |  | 220 |
Creditors: Amounts Falling Due Within One Year | 5 | (72,511 ) |  | (56,188 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (72,393 ) |  | (55,968 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 196,848 |  | 213,273
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (15,596 ) |  | (32,021 )
NET ASSETS |  |  | 181,252 |  | 181,252
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,300 |  | 1,300
Profit and Loss Account |  |  | 179,952 |  | 179,952
SHAREHOLDERS' FUNDS |  |  | 181,252 |  | 181,252

Page 1
Page 2
J L & D Hammond Holdings Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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.
On behalf of the board

Mrs S J Alty Director
25th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J L & D Hammond Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
J L & D Hammond Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14576537 . The registered office is Saxon House, Duke Street, Chelmsford, CM1 1HT.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 269,241
As at 31 March 2026 | 269,241
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 269,241
As at 1 April 2025 | 269,241

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 141 |  | -
Bank loans and overdrafts | 16,926 |  | 16,926
Amounts owed to group undertakings | 55,444 |  | 37,762
Other creditors | - |  | 1,500
| 72,511 |  | 56,188

There is a fixed and floating charge covering all of the property or undertakings of the company.
Page 3
Page 4
J L & D Hammond Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,596 |  | 32,021

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,300 Ordinary Shares of £ 1.00 each | - |  | 1,300
650 Ordinary A shares of £ 1.00 each | 650 |  | -
650 Ordinary B shares of £ 1.00 each | 650 |  | -
| 1,300 |  | 1,300

8. Related Party Transactions
At the balance sheet date £55,462 was owed from JL&D Hammond (Hammonds) Ltd (2025: £37,882 was owed from JL&D Hammond (Hammonds) Ltd)
Page 4