ESJ Software Limited - Filleted accounts

Registered number

06474447

ESJ Software Limited

Filleted Accounts

31 January 2026

Adams Watkins & Co

Regus House

Victory Way

Admirals Park

Dartford, DA2 6QD

ESJ Software Limited
Registered number:		06474447
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		896			1,414
Tangible assets	4		1,047			1,495
Investments	5		139,406			139,406
			141,349			142,315

Current assets
Debtors	6	14,599			2,394
Cash at bank and in hand		631			545
		15,230			2,939

Creditors: amounts falling due within one year	7	(90,183)			(62,388)

Net current liabilities			(74,953)			(59,449)

Total assets less current liabilities			66,396			82,866

Creditors: amounts falling due after more than one year	8		-			(1,370)

Provisions for liabilities			(199)			(284)


Net assets			66,197			81,212

Capital and reserves
Called up share capital			37,500			37,500
Profit and loss account			28,697			43,712

Shareholders' funds			66,197			81,212

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


J Mola
Director
Approved by the board on 24 September 2026

ESJ Software Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1

3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 February 2025				2,590
	At 31 January 2026				2,590

	Amortisation
	At 1 February 2025				1,176
	Provided during the year				518
	At 31 January 2026				1,694

	Net book value
	At 31 January 2026				896
	At 31 January 2025				1,414

	Software is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				30,259
	Disposals				(3,597)
	At 31 January 2026				26,662

	Depreciation
	At 1 February 2025				28,764
	Charge for the year				349
	On disposals				(3,498)
	At 31 January 2026				25,615

	Net book value
	At 31 January 2026				1,047
	At 31 January 2025				1,495


5	Investments

Other
investments
£
	Cost
	At 1 February 2025				139,406

	At 31 January 2026				139,406


6	Debtors		2026		2025
£				£

	Trade debtors		14,305		2,000
	Other debtors		294		394
			14,599		2,394


7	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		1,245		4,920
	Trade creditors		17,692		7,901
	Taxation and social security costs		714		-
	Other creditors		70,532		49,567
			90,183		62,388

	Included in 'other creditors' is £27,213 owing to the Director.

8	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		-		1,370


9	Controlling party

	The controlling party is the Director.


10	Other information

	ESJ Software Limited is a private company limited by shares and incorporated in England. Its registered office is:
	20-22 Wenlock Road
	London
	N1 7GU