Acorah Software Products - Accounts Production 19.4.300 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 13177144 Mr C Jones Mrs J M Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13177144 2025-02-28 13177144 2026-02-28 13177144 2025-03-01 2026-02-28 13177144 frs-core:FurnitureFittings 2025-03-01 2026-02-28 13177144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 13177144 frs-core:ShareCapital 2026-02-28 13177144 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 13177144 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13177144 frs-bus:AbridgedAccounts 2025-03-01 2026-02-28 13177144 frs-bus:SmallEntities 2025-03-01 2026-02-28 13177144 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13177144 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13177144 frs-bus:Director1 2025-03-01 2026-02-28 13177144 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 13177144 frs-countries:EnglandWales 2025-03-01 2026-02-28 13177144 2024-02-29 13177144 2025-02-28 13177144 2024-03-01 2025-02-28 13177144 frs-core:ShareCapital 2025-02-28 13177144 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 13177144
CJ Investigations Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2026
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Director Mr C Jones
Secretary Mrs J M Jones
Company Number 13177144
Registered Office 36 Jubilee Close
Ledbury
Herefordshire
HR8 2XA
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 13177144
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,968 6,923
5,968 6,923
CURRENT ASSETS
Debtors - 775
Cash at bank and in hand 8,801 3,022
8,801 3,797
Creditors: Amounts Falling Due Within One Year (10,310 ) (3,809 )
NET CURRENT ASSETS (LIABILITIES) (1,509 ) (12 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,459 6,911
NET ASSETS 4,459 6,911
CAPITAL AND RESERVES
Called up share capital 5 2,000 2,000
Profit and Loss Account 2,459 4,911
SHAREHOLDERS' FUNDS 4,459 6,911
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Page 3
For the year ending 28 February 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr C Jones
Director
18 September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
CJ Investigations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13177144 . The registered office is 36 Jubilee Close, Ledbury, Herefordshire, HR8 2XA.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 2% straight line
Fixtures & Fittings 20% straight line
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 March 2025 10,178
As at 28 February 2026 10,178
Depreciation
As at 1 March 2025 3,255
Provided during the period 955
As at 28 February 2026 4,210
Net Book Value
As at 28 February 2026 5,968
As at 1 March 2025 6,923
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
6. Financial Instruments
Amounts not provided for in the balance sheet
The total amount of financial commitments not included in the balance sheet is £nil (2025 - £1,422). For the operating lease of a motor vehicle.
Page 5