Acorah Software Products - Accounts Production 19.3.550 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09883391 Mr Neil John Carroll Mrs Cloreine Margrett Carroll Neil John Carroll and Cloreine Margrett Carroll true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09883391 2024-11-30 09883391 2025-11-30 09883391 2024-12-01 2025-11-30 09883391 frs-core:CurrentFinancialInstruments 2025-11-30 09883391 frs-core:FurnitureFittings 2025-11-30 09883391 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09883391 frs-core:FurnitureFittings 2024-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 09883391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09883391 frs-core:PlantMachinery 2025-11-30 09883391 frs-core:PlantMachinery 2024-12-01 2025-11-30 09883391 frs-core:PlantMachinery 2024-11-30 09883391 frs-core:ShareCapital 2025-11-30 09883391 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09883391 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09883391 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09883391 frs-bus:SmallEntities 2024-12-01 2025-11-30 09883391 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09883391 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09883391 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09883391 frs-bus:OrdinaryShareClass1 2025-11-30 09883391 1 2024-12-01 2025-11-30 09883391 frs-bus:Director1 2024-12-01 2025-11-30 09883391 frs-bus:Director1 2024-11-30 09883391 frs-bus:Director1 2025-11-30 09883391 frs-bus:Director2 2024-12-01 2025-11-30 09883391 frs-bus:Director2 2024-11-30 09883391 frs-bus:Director2 2025-11-30 09883391 frs-countries:EnglandWales 2024-12-01 2025-11-30 09883391 2023-11-30 09883391 2024-11-30 09883391 2023-12-01 2024-11-30 09883391 frs-core:CurrentFinancialInstruments 2024-11-30 09883391 frs-core:ShareCapital 2024-11-30 09883391 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09883391 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 09883391
NJC Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09883391
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,778 133,300
106,778 133,300
CURRENT ASSETS
Stocks 5 28,008 15,000
Debtors 6 124,008 62,055
Cash at bank and in hand 4,590 1,581
156,606 78,636
Creditors: Amounts Falling Due Within One Year 7 (323,694 ) (189,210 )
NET CURRENT ASSETS (LIABILITIES) (167,088 ) (110,574 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,310 ) 22,726
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,579 ) -
NET (LIABILITIES)/ASSETS (70,889 ) 22,726
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (70,989 ) 22,626
SHAREHOLDERS' FUNDS (70,889) 22,726
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For the year ending 30 November 2025 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
Mr Neil John Carroll
Director
3 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NJC Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09883391 . The registered office is 145/147 Hatfield Road, St.Albans, Hertfordshire, AL1 4JY.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. The company has net liabilities and net current liabilities at the balance sheet date. The directors have confirmed that they will provide such financial support as the company requires to enable it to meet its liabilities as they fall due for a period of not less than twelve months from the date of approval of these financial statements, and that they will not seek repayment of the amounts owed to them during that period. On that basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
2.3. 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 represents the value of goods supplied to customers, excluding Value Added Tax (VAT) and discretionary staff service charges. Revenue from the sale of food and beverages is recognised in the Profit and Loss account at the point of sale, which coincides with the physical delivery of the goods to the customer and the immediate collection of cash or card payment. For functions, private hire, and ticketed events, deposits received in advance are deferred as a liability on the Balance Sheet and only recognised as revenue on the date the event takes place and the goods are consumed.
Deferred Income
Contributions received towards the cost of fitting out leasehold premises are recognised in the profit and loss account as the related works are completed. Amounts received in advance of those works are carried forward within deferred income.
2.4. 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:
Leasehold Improvements 10% Straight Line Method
Plant & Machinery 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete, slow-moving, or damaged items. Cost is determined on a First-In, First-Out (FIFO) basis and comprises the net invoice purchase price from suppliers, including delivery duties, while excluding VAT. Stock includes beverages (wet stock), food provisions, and bulk bar consumables, with a reduction applied for cellar wastage and ullage where appropriate. Due to high breakage rates, replacement glassware, crockery, and cutlery are written off directly to the Profit and Loss account at the point of purchase rather than held in stock. Net realisable value is based on the estimated retail selling price in the ordinary course of business, less any direct expenses required to complete the sale.
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2.6. 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:
2025 2024
Office and administration 5 6
5 6
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 102,796 38,261 27,976 169,033
Disposals - (1,828 ) - (1,828 )
As at 30 November 2025 102,796 36,433 27,976 167,205
Depreciation
As at 1 December 2024 6,366 17,551 11,816 35,733
Provided during the period 10,280 8,409 6,424 25,113
Disposals - (419 ) - (419 )
As at 30 November 2025 16,646 25,541 18,240 60,427
Net Book Value
As at 30 November 2025 86,150 10,892 9,736 106,778
As at 1 December 2024 96,430 20,710 16,160 133,300
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5. Stocks
2025 2024
£ £
Stock 28,008 15,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,657 -
Prepayments and accrued income 4,458 1,044
Rent Deposit 3,167 7,250
Amounts owed by NJC Retail Ltd 105,726 53,761
124,008 62,055
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,867 43,841
Other loans - 29,700
Other taxes and social security 128 1,600
VAT 8,458 25,445
Accruals and deferred income 133,333 -
Directors' loan accounts 159,908 88,624
323,694 189,210
Deferred income represents a contribution received from the company's landlord towards the cost of fitting out leasehold premises. The related works were carried out after the balance sheet date and the contribution will be recognised in the following financial year
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Neil John Carroll (44,312 ) 16,870 (52,512 ) - (79,954 )
Mrs Cloreine Margrett Carroll (44,312 ) 16,870 (52,511 ) - (79,954 )
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling parties are Neil John Carroll and Cloreine Margrett Carroll by virtue of their ownership of 100% of the issued share capital in the company.
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