Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 04603250 Mr Gareth Hulme Mrs Joanna Hulme Mrs Joanna Hulme iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04603250 2025-02-28 04603250 2026-02-28 04603250 2025-03-01 2026-02-28 04603250 frs-core:CurrentFinancialInstruments 2026-02-28 04603250 frs-core:ComputerEquipment 2026-02-28 04603250 frs-core:ComputerEquipment 2025-03-01 2026-02-28 04603250 frs-core:ComputerEquipment 2025-02-28 04603250 frs-core:FurnitureFittings 2026-02-28 04603250 frs-core:FurnitureFittings 2025-03-01 2026-02-28 04603250 frs-core:FurnitureFittings 2025-02-28 04603250 frs-core:ShareCapital 2026-02-28 04603250 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 04603250 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04603250 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 04603250 frs-bus:SmallEntities 2025-03-01 2026-02-28 04603250 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 04603250 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04603250 frs-bus:Director1 2025-03-01 2026-02-28 04603250 frs-bus:Director2 2025-03-01 2026-02-28 04603250 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 04603250 frs-countries:EnglandWales 2025-03-01 2026-02-28 04603250 2024-02-29 04603250 2025-02-28 04603250 2024-03-01 2025-02-28 04603250 frs-core:CurrentFinancialInstruments 2025-02-28 04603250 frs-core:ShareCapital 2025-02-28 04603250 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 04603250
Jeff’s Orange Rooms Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Lumb Accountancy Services Limited
Chartered Certified Accountants
New Hall Hey Business Centre
New Hall Hey Road
Rawtenstall
Lancashire
BB4 6HL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04603250
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,068 2,956
2,068 2,956
CURRENT ASSETS
Debtors 5 20,350 20,890
Cash at bank and in hand 7,035 1,349
27,385 22,239
Creditors: Amounts Falling Due Within One Year 6 (1,241 ) (916 )
NET CURRENT ASSETS (LIABILITIES) 26,144 21,323
TOTAL ASSETS LESS CURRENT LIABILITIES 28,212 24,279
NET ASSETS 28,212 24,279
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 28,112 24,179
SHAREHOLDERS' FUNDS 28,212 24,279
Page 1
Page 2
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 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 Joanna Hulme
Director
8 October 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
Jeff’s Orange Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04603250 . The registered office is 22 St Thomas's Road, Chorley, Lancashire, PR7 1HR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 20% straight line basis
Computer Equipment 33% straight line basis
2.4. 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.
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: 2 (2025: 3)
2 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2025 6,916 13,030 19,946
Additions - 457 457
Disposals (2,640 ) (10,108 ) (12,748 )
As at 28 February 2026 4,276 3,379 7,655
Depreciation
As at 1 March 2025 4,784 12,206 16,990
Provided during the period 702 643 1,345
Disposals (2,640 ) (10,108 ) (12,748 )
As at 28 February 2026 2,846 2,741 5,587
Net Book Value
As at 28 February 2026 1,430 638 2,068
As at 1 March 2025 2,132 824 2,956
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 258 834
Amounts owed by participating interests 14,998 15,923
Other debtors 5,094 4,133
20,350 20,890
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 916 916
Taxation and social security 325 -
1,241 916
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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