Acorah Software Products - Accounts Production 19.4.351 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13876148 Mr J Lambert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13876148 2025-01-31 13876148 2026-01-31 13876148 2025-02-01 2026-01-31 13876148 frs-core:CurrentFinancialInstruments 2026-01-31 13876148 frs-core:Non-currentFinancialInstruments 2026-01-31 13876148 frs-core:ShareCapital 2026-01-31 13876148 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13876148 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13876148 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13876148 frs-bus:SmallEntities 2025-02-01 2026-01-31 13876148 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13876148 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13876148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 13876148 frs-bus:Director1 2025-02-01 2026-01-31 13876148 frs-countries:EnglandWales 2025-02-01 2026-01-31 13876148 2024-01-31 13876148 2025-01-31 13876148 2024-02-01 2025-01-31 13876148 frs-core:CurrentFinancialInstruments 2025-01-31 13876148 frs-core:Non-currentFinancialInstruments 2025-01-31 13876148 frs-core:ShareCapital 2025-01-31 13876148 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13876148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 13876148
JA Lambert Properties Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Institute of Chartered Accountants of Scotland
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13876148
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 555,000 555,000
555,000 555,000
CURRENT ASSETS
Cash at bank and in hand 8,173 21,713
8,173 21,713
Creditors: Amounts Falling Due Within One Year 5 (6,144 ) (3,901 )
NET CURRENT ASSETS (LIABILITIES) 2,029 17,812
TOTAL ASSETS LESS CURRENT LIABILITIES 557,029 572,812
Creditors: Amounts Falling Due After More Than One Year 6 (658,202 ) (675,395 )
NET LIABILITIES (101,173 ) (102,583 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve (96,527 ) (96,527 )
Profit and Loss Account (4,746 ) (6,156 )
SHAREHOLDERS' FUNDS (101,173) (102,583)
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Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J Lambert
Director
22 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JA Lambert Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13876148 . The registered office is 32 Mill Road, Burnham-on-Crouch, Essex, CM0 8PZ.
The presentation currency of the financial statements is the Pound Sterling (£).
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 financial statements have been prepared on a going concern basis as the director has confirmed continued financial support in the form of the Director Loan to the company ensuring it can meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.
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 rental of investment property.
2.4. 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.
2.5. 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 years 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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2.5. 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 assets reflect 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, excluding directors who are not employees under a contract of service, during the year was: NIL (2025: NIL)
- -
4. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 555,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 651,527 651,527
Investment property was valued on an open market basis as at the balance sheet by the director.
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 6,144 3,901
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 372,890 370,395
Director's loan account 285,312 305,000
658,202 675,395
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7. Secured Creditors
Of the creditors the following amounts are secured.
The bank loans are secured against Investment Property.
2026 2025
£ £
Bank loans and overdrafts 372,890 370,395
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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