Acorah Software Products - Accounts Production 19.2.350 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10533228 Mrs Emma Brown Mr Jason Brown Mrs Emma Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10533228 2024-12-31 10533228 2025-12-31 10533228 2025-01-01 2025-12-31 10533228 frs-core:CurrentFinancialInstruments 2025-12-31 10533228 frs-core:PlantMachinery 2025-12-31 10533228 frs-core:PlantMachinery 2025-01-01 2025-12-31 10533228 frs-core:PlantMachinery 2024-12-31 10533228 frs-core:ShareCapital 2025-12-31 10533228 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10533228 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10533228 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10533228 frs-bus:SmallEntities 2025-01-01 2025-12-31 10533228 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10533228 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10533228 frs-bus:Director1 2025-01-01 2025-12-31 10533228 frs-bus:Director2 2025-01-01 2025-12-31 10533228 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10533228 frs-countries:EnglandWales 2025-01-01 2025-12-31 10533228 2023-12-31 10533228 2024-12-31 10533228 2024-01-01 2024-12-31 10533228 frs-core:CurrentFinancialInstruments 2024-12-31 10533228 frs-core:ShareCapital 2024-12-31 10533228 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10533228
Jet Pearl Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10533228
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,516 1,416
Investment Properties 5 790,000 790,000
791,516 791,416
CURRENT ASSETS
Debtors 6 10,377 10,384
Cash at bank and in hand 37,473 45,963
47,850 56,347
Creditors: Amounts Falling Due Within One Year 7 (809,941 ) (827,856 )
NET CURRENT ASSETS (LIABILITIES) (762,091 ) (771,509 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,425 19,907
NET ASSETS 29,425 19,907
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 29,405 19,887
SHAREHOLDERS' FUNDS 29,425 19,907
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
Mrs Emma Brown
Director
Mr Jason Brown
Director
11th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jet Pearl Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10533228 . The registered office is 3 Royal Crescent, Cheltenham, Gloucestershire, GL50 3DA.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.

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:
Plant & Machinery 25%
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similiar debt instrument.

Debt instruments are subsequently measured at amortised cost.
2.7. 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 year 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.
...CONTINUED
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2.7. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 2 2
2 2
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 January 2025 4,887
Additions 1,066
As at 31 December 2025 5,953
Depreciation
As at 1 January 2025 3,471
Provided during the period 966
As at 31 December 2025 4,437
Net Book Value
As at 31 December 2025 1,516
As at 1 January 2025 1,416
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 790,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 844,139 844,139
Accumulated depreciation and impairment 54,139 54,139
Carrying amount 790,000 790,000
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The directors have carried out a valuation of the company’s investment properties as at 31 December 2025. In the opinion of the directors, the fair value of the investment properties at that date was £790,000. The valuation was undertaken by the directors having regard to current market conditions and available evidence of comparable property values.
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 91 -
Deferred tax current asset 10,286 10,286
Directors' loan accounts - 98
10,377 10,384
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 174
Corporation tax 2,204 4,048
Other taxes and social security 1,496 2,120
Accruals and deferred income 2,510 1,260
Directors' loan accounts 803,731 820,254
809,941 827,856
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
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