Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 09293222 Mr S Wheeler Miss H Norris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09293222 2025-02-28 09293222 2026-02-28 09293222 2025-03-01 2026-02-28 09293222 frs-core:CurrentFinancialInstruments 2026-02-28 09293222 frs-core:ComputerEquipment 2026-02-28 09293222 frs-core:ComputerEquipment 2025-03-01 2026-02-28 09293222 frs-core:ComputerEquipment 2025-02-28 09293222 frs-core:FurnitureFittings 2025-03-01 2026-02-28 09293222 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 09293222 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 09293222 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 09293222 frs-core:MotorVehicles 2025-03-01 2026-02-28 09293222 frs-core:PlantMachinery 2026-02-28 09293222 frs-core:PlantMachinery 2025-03-01 2026-02-28 09293222 frs-core:PlantMachinery 2025-02-28 09293222 frs-core:ShareCapital 2026-02-28 09293222 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09293222 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09293222 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09293222 frs-bus:SmallEntities 2025-03-01 2026-02-28 09293222 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09293222 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09293222 frs-bus:Director1 2025-03-01 2026-02-28 09293222 frs-bus:Director1 2025-02-28 09293222 frs-bus:Director1 2026-02-28 09293222 frs-bus:Director2 2025-03-01 2026-02-28 09293222 frs-bus:Director2 2025-02-28 09293222 frs-bus:Director2 2026-02-28 09293222 frs-countries:EnglandWales 2025-03-01 2026-02-28 09293222 2024-02-28 09293222 2025-02-28 09293222 2024-02-29 2025-02-28 09293222 frs-core:CurrentFinancialInstruments 2025-02-28 09293222 frs-core:ShareCapital 2025-02-28 09293222 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09293222
HJN01 Ltd
Financial Statements
For The Year Ended 28 February 2026
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09293222
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,064 4,828
2,064 4,828
CURRENT ASSETS
Debtors 5 314,326 236,212
Cash at bank and in hand 132,144 12,380
446,470 248,592
Creditors: Amounts Falling Due Within One Year 6 (415,950 ) (223,152 )
NET CURRENT ASSETS (LIABILITIES) 30,520 25,440
TOTAL ASSETS LESS CURRENT LIABILITIES 32,584 30,268
NET ASSETS 32,584 30,268
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 32,484 30,168
SHAREHOLDERS' FUNDS 32,584 30,268
Page 1
Page 2
For the year ending 28 February 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 Income Statement.
On behalf of the board
Mr S Wheeler
Director
5 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HJN01 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09293222 . The registered office is Suite A, 1st Floor, Unit 1 Eurogate Business Park, Ashford, Kent, TN24 8XW.
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.
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:
Office costs 10% straight line basis
Bikes 20% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Equipment 33% reducing balance basis
2.4. 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 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, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Office costs Bikes Equipment Total
£ £ £ £
Cost
As at 1 March 2025 3,052 7,177 2,170 12,399
Disposals - (7,177 ) - (7,177 )
As at 28 February 2026 3,052 - 2,170 5,222
Depreciation
As at 1 March 2025 715 4,734 2,122 7,571
Provided during the period 305 - 16 321
Disposals - (4,734 ) - (4,734 )
As at 28 February 2026 1,020 - 2,138 3,158
Net Book Value
As at 28 February 2026 2,032 - 32 2,064
As at 1 March 2025 2,337 2,443 48 4,828
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by participating interests 189,560 100,000
Other debtors 124,766 136,212
314,326 236,212
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 74,400 74,400
Other loans 289,560 100,000
Amounts owed to participating interests 33,750 33,750
Other creditors 2,158 2,536
Taxation and social security 16,082 12,466
415,950 223,152
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Simon Wheeler 49,971 26,630 (31,940 ) - 44,661
Miss Hermione Norris 49,971 26,630 (31,940 ) - 44,661
The above loan is unsecured, interest free and repayable on demand.
Page 5