Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04337656 Mr Stephen Craig Mr Giles Craig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04337656 2024-12-31 04337656 2025-12-31 04337656 2025-01-01 2025-12-31 04337656 frs-core:CurrentFinancialInstruments 2025-12-31 04337656 frs-core:FurnitureFittings 2025-12-31 04337656 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04337656 frs-core:FurnitureFittings 2024-12-31 04337656 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04337656 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04337656 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04337656 frs-core:MotorVehicles 2025-12-31 04337656 frs-core:MotorVehicles 2025-01-01 2025-12-31 04337656 frs-core:MotorVehicles 2024-12-31 04337656 frs-core:ShareCapital 2025-12-31 04337656 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04337656 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04337656 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04337656 frs-bus:SmallEntities 2025-01-01 2025-12-31 04337656 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04337656 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04337656 frs-bus:Director1 2025-01-01 2025-12-31 04337656 frs-bus:Director2 2025-01-01 2025-12-31 04337656 frs-countries:EnglandWales 2025-01-01 2025-12-31 04337656 2023-12-31 04337656 2024-12-31 04337656 2024-01-01 2024-12-31 04337656 frs-core:CurrentFinancialInstruments 2024-12-31 04337656 frs-core:ShareCapital 2024-12-31 04337656 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04337656
SGJ Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04337656
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,108 70,188
70,108 70,188
CURRENT ASSETS
Debtors 5 456 456
Cash at bank and in hand 22,356 1,881
22,812 2,337
Creditors: Amounts Falling Due Within One Year 6 (551,231 ) (556,647 )
NET CURRENT ASSETS (LIABILITIES) (528,419 ) (554,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES (458,311 ) (484,122 )
NET LIABILITIES (458,311 ) (484,122 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (459,311 ) (485,122 )
SHAREHOLDERS' FUNDS (458,311) (484,122)
Page 1
Page 2
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 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 Stephen Craig
Director
23rd September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SGJ Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04337656 . The registered office is 1 London Road, Ipswich, Suffolk, IP1 2HA.
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.
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.
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.
2.3. 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:
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 69,870 7,530 25,521 102,921
As at 31 December 2025 69,870 7,530 25,521 102,921
Depreciation
As at 1 January 2025 - 7,212 25,521 32,733
Provided during the period - 80 - 80
As at 31 December 2025 - 7,292 25,521 32,813
Net Book Value
As at 31 December 2025 69,870 238 - 70,108
As at 1 January 2025 69,870 318 - 70,188
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 456 456
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,056 9,643
Bank loans and overdrafts 3,015 8,090
Amounts owed to group undertakings 534,584 534,584
Other creditors 3,576 4,330
551,231 556,647
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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