Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03510108 Mr Majid Khattak Mr Georgios Alekou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03510108 2025-03-31 03510108 2026-03-31 03510108 2025-04-01 2026-03-31 03510108 frs-core:CurrentFinancialInstruments 2026-03-31 03510108 frs-core:Non-currentFinancialInstruments 2026-03-31 03510108 frs-core:ComputerEquipment 2026-03-31 03510108 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03510108 frs-core:ComputerEquipment 2025-03-31 03510108 frs-core:FurnitureFittings 2026-03-31 03510108 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03510108 frs-core:FurnitureFittings 2025-03-31 03510108 frs-core:NetGoodwill 2026-03-31 03510108 frs-core:NetGoodwill 2025-04-01 2026-03-31 03510108 frs-core:NetGoodwill 2025-03-31 03510108 frs-core:ShareCapital 2026-03-31 03510108 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03510108 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03510108 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03510108 frs-bus:SmallEntities 2025-04-01 2026-03-31 03510108 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03510108 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03510108 frs-bus:Director1 2025-04-01 2026-03-31 03510108 frs-bus:Director2 2025-04-01 2026-03-31 03510108 frs-countries:EnglandWales 2025-04-01 2026-03-31 03510108 2024-03-31 03510108 2025-03-31 03510108 2024-04-01 2025-03-31 03510108 frs-core:CurrentFinancialInstruments 2025-03-31 03510108 frs-core:Non-currentFinancialInstruments 2025-03-31 03510108 frs-core:ShareCapital 2025-03-31 03510108 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03510108
JPA (UK) Law Firm Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
RM Accounts Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03510108
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 148,903 148,903
Tangible Assets 5 834 959
149,737 149,862
CURRENT ASSETS
Debtors 6 624 71,591
Cash at bank and in hand 339,043 269,294
339,667 340,885
Creditors: Amounts Falling Due Within One Year 7 (857,900 ) (752,173 )
NET CURRENT ASSETS (LIABILITIES) (518,233 ) (411,288 )
TOTAL ASSETS LESS CURRENT LIABILITIES (368,496 ) (261,426 )
Creditors: Amounts Falling Due After More Than One Year 8 (4,061 ) (14,004 )
NET LIABILITIES (372,557 ) (275,430 )
CAPITAL AND RESERVES
Called up share capital 9 600 600
Profit and Loss Account (373,157 ) (276,030 )
SHAREHOLDERS' FUNDS (372,557) (275,430)
Page 1
Page 2
For the year ending 31 March 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
Mr Georgios Alekou
Director
22/10/2026
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
JPA (UK) Law Firm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03510108 . The registered office is Cumberland House, 35 Park Row, Nottingham, Nottinghamshire, United Kingdom, NG1 6EE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Fixtures & Fittings 6% Reducing Balance
Computer Equipment 18% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 148,903
As at 31 March 2026 148,903
Net Book Value
As at 31 March 2026 148,903
As at 1 April 2025 148,903
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Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 3,047 4,751 7,798
As at 31 March 2026 3,047 4,751 7,798
Depreciation
As at 1 April 2025 2,647 4,192 6,839
Provided during the period 24 101 125
As at 31 March 2026 2,671 4,293 6,964
Net Book Value
As at 31 March 2026 376 458 834
As at 1 April 2025 400 559 959
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 624 -
Other debtors - 71,591
624 71,591
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 325,815 264,107
Bank loans and overdrafts 14,600 14,600
Other creditors 393,224 365,313
Taxation and social security 124,261 108,153
857,900 752,173
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 4,061 14,004
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 600 600
Page 4