Acorah Software Products - Accounts Production 19.4.351 false true 30 November 2024 1 December 2023 false 1 December 2024 31 December 2025 31 December 2025 12334629 Mr Joshua Lamonaca Joshua Lamonaca true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12334629 2024-11-30 12334629 2025-12-31 12334629 2024-12-01 2025-12-31 12334629 frs-core:CurrentFinancialInstruments 2025-12-31 12334629 frs-core:Non-currentFinancialInstruments 2025-12-31 12334629 frs-core:ShareCapital 2025-12-31 12334629 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12334629 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-12-31 12334629 frs-bus:FilletedAccounts 2024-12-01 2025-12-31 12334629 frs-bus:SmallEntities 2024-12-01 2025-12-31 12334629 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-12-31 12334629 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-12-31 12334629 1 2024-12-01 2025-12-31 12334629 frs-core:CostValuation 2024-11-30 12334629 frs-core:AdditionsToInvestments 2025-12-31 12334629 frs-core:CostValuation 2025-12-31 12334629 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 12334629 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 12334629 frs-bus:Director1 2024-12-01 2025-12-31 12334629 frs-bus:Director1 2024-11-30 12334629 frs-bus:Director1 2025-12-31 12334629 frs-countries:EnglandWales 2024-12-01 2025-12-31 12334629 2023-11-30 12334629 2024-11-30 12334629 2023-12-01 2024-11-30 12334629 frs-core:CurrentFinancialInstruments 2024-11-30 12334629 frs-core:Non-currentFinancialInstruments 2024-11-30 12334629 frs-core:ShareCapital 2024-11-30 12334629 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 12334629
Joshua Lamonaca Ltd
Unaudited Financial Statements
For the Period 1 December 2024 to 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12334629
31 December 2025 30 November 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 762,301 581,546
762,301 581,546
CURRENT ASSETS
Debtors 5 252,726 228,728
Cash at bank and in hand 68,929 36,396
321,655 265,124
Creditors: Amounts Falling Due Within One Year 6 (144,955 ) (156,925 )
NET CURRENT ASSETS (LIABILITIES) 176,700 108,199
TOTAL ASSETS LESS CURRENT LIABILITIES 939,001 689,745
Creditors: Amounts Falling Due After More Than One Year 7 (223,612 ) (92,185 )
NET ASSETS 715,389 597,560
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 715,388 597,559
SHAREHOLDERS' FUNDS 715,389 597,560
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For the period ending 31 December 2025 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 Joshua Lamonaca
Director
30 September 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
Joshua Lamonaca Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12334629 . The registered office is 145-147 Hatfield Road, St. Albans, Hertfordshire, England, AL1 4JY.
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. 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 period, 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 period was: 1 (2024: 1)
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4. Investments
Other
£
Cost or Valuation
As at 1 December 2024 581,546
Additions 180,755
As at 31 December 2025 762,301
Provision
As at 1 December 2024 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 762,301
As at 1 December 2024 581,546
The balance of investments as at the reporting date comprises investments in Barespace Investments of £22,450, Najmat Investments of £390,500, Dubai Property under Construction of £216,276, Bali Property £132,807, Menspire Radlett Ltd £25, Menspire Harpenden Ltd £40, Menspire Education Ltd £2, Menspire Education International Ltd £100 and Menspire Education Products Ltd £100.
5. Debtors
31 December 2025 30 November 2024
£ £
Due within one year
Due after more than one year
Amounts owed by group undertakings 252,726 228,728
Included in Amounts owed by related parties is a balance of £223,600.00 (2024 : £197,600) owed by Menspire Investments Limited (Company number 12865007) and a balance of £29,128.00 (2023 : £31,128) owed by Menspire Education Limited (Company number 09433869).
Menspire Education Limited is a 100% subsidiary of Joshua Lamonaca Ltd.
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 30 November 2024
£ £
Bank loans and overdrafts 8,361 12,712
Corporation tax 118,426 95,788
Other creditors 17,984 17,984
Director's loan account 184 30,441
144,955 156,925
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7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 30 November 2024
£ £
Amounts owed to participating interests 223,612 92,185
Included in Amounts owed to related parties is a balance of £115,427.87 (2024: £73,041.16) owed to Menspire Products Limited (Company number 10958650), a balance of £28,634.13 (2024: £19,144.13) owed to Menspire Limited (Company number 08285076), a balance of £3,068 (2024: £Nil) owed to Menspire Education Products Limited (Company number 11063563) a balance of £76,382.05 (2024: £Nil) owed to Menspire Education International Limited (Company number 11108590) of which Mr Joshua Lamonaca is also a director.
Menspire Education Products Limited and Menspire Education International Limited are 100% subsidiaries of Joshua Lamonaca Ltd
8. Share Capital
31 December 2025 30 November 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Creditors is the following loan from director:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Joshua Lamonaca (30,441 ) 76,322 (46,065 ) - (184 )
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Joshua Lamonaca by virtue of his ownership of 100% of the issued share capital in the company.
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