Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 09413688 Mr Mark Clouston Mrs Jacqueline Clouston Mr Jarryd Clouston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09413688 2025-01-31 09413688 2026-01-31 09413688 2025-02-01 2026-01-31 09413688 frs-core:CurrentFinancialInstruments 2026-01-31 09413688 frs-core:ComputerEquipment 2026-01-31 09413688 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09413688 frs-core:ComputerEquipment 2025-01-31 09413688 frs-core:FurnitureFittings 2026-01-31 09413688 frs-core:FurnitureFittings 2025-02-01 2026-01-31 09413688 frs-core:FurnitureFittings 2025-01-31 09413688 frs-core:ShareCapital 2026-01-31 09413688 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09413688 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09413688 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09413688 frs-bus:SmallEntities 2025-02-01 2026-01-31 09413688 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09413688 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09413688 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 09413688 frs-bus:Director1 2025-02-01 2026-01-31 09413688 frs-bus:Director2 2025-02-01 2026-01-31 09413688 frs-bus:Director3 2025-02-01 2026-01-31 09413688 frs-countries:EnglandWales 2025-02-01 2026-01-31 09413688 2024-01-31 09413688 2025-01-31 09413688 2024-02-01 2025-01-31 09413688 frs-core:CurrentFinancialInstruments 2025-01-31 09413688 frs-core:ShareCapital 2025-01-31 09413688 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09413688 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 09413688
Jamark Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09413688
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,769 2,082
Investment Properties 5 1,170,000 1,242,000
1,171,769 1,244,082
CURRENT ASSETS
Debtors 6 1,284 100
Cash at bank and in hand 81,915 6,474
83,199 6,574
Creditors: Amounts Falling Due Within One Year 7 (995,346 ) (1,029,977 )
NET CURRENT ASSETS (LIABILITIES) (912,147 ) (1,023,403 )
TOTAL ASSETS LESS CURRENT LIABILITIES 259,622 220,679
PROVISIONS FOR LIABILITIES
Deferred Taxation (44,580 ) (37,506 )
NET ASSETS 215,042 183,173
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 133,975 112,520
Profit and Loss Account 80,967 70,553
SHAREHOLDERS' FUNDS 215,042 183,173
Page 1
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 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 Mark Clouston
Director
28 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Jamark Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09413688 . The registered office is The Albion Inn, Albion Street, Wall Heath, Kingswinford, DY6 0JP.
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 letting of residential property and is recognised as the company becomes entitled to the consideration received.
2.3. 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 15% reducing balance
Computer Equipment 33% straight line
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 and then taken to the fair value reserve.
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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2025: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 February 2025 3,989 1,199 5,188
As at 31 January 2026 3,989 1,199 5,188
Depreciation
As at 1 February 2025 1,907 1,199 3,106
Provided during the period 313 - 313
As at 31 January 2026 2,220 1,199 3,419
Net Book Value
As at 31 January 2026 1,769 - 1,769
As at 1 February 2025 2,082 - 2,082
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 1,242,000
Disposals (108,000 )
Revaluations 36,000
As at 31 January 2026 1,170,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 991,367 1,091,974
Accumulated depreciation and impairment 115,773 106,013
Carrying amount 875,594 985,961
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 1,284 40
Other debtors - 60
1,284 100
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 2,512 2,065
Accruals and deferred income 1,747 1,598
Directors' loan accounts 991,087 1,026,314
995,346 1,029,977
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included within creditors is an amount owed to the directors. Interest has been charged on a proportion of this balance at 4% (2025: 4%). There were no other conditions attached.
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