Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09478317 Mr Timothy Harry Mr Timothy Harry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09478317 2025-03-31 09478317 2026-03-31 09478317 2025-04-01 2026-03-31 09478317 frs-core:CurrentFinancialInstruments 2026-03-31 09478317 frs-core:Non-currentFinancialInstruments 2026-03-31 09478317 frs-core:ComputerEquipment 2026-03-31 09478317 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09478317 frs-core:ComputerEquipment 2025-03-31 09478317 frs-core:FurnitureFittings 2026-03-31 09478317 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09478317 frs-core:FurnitureFittings 2025-03-31 09478317 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 09478317 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09478317 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09478317 frs-core:MotorVehicles 2026-03-31 09478317 frs-core:MotorVehicles 2025-04-01 2026-03-31 09478317 frs-core:MotorVehicles 2025-03-31 09478317 frs-core:PlantMachinery 2026-03-31 09478317 frs-core:PlantMachinery 2025-04-01 2026-03-31 09478317 frs-core:PlantMachinery 2025-03-31 09478317 frs-core:ShareCapital 2026-03-31 09478317 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09478317 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09478317 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09478317 frs-bus:SmallEntities 2025-04-01 2026-03-31 09478317 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09478317 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09478317 frs-bus:Director1 2025-04-01 2026-03-31 09478317 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 09478317 frs-countries:EnglandWales 2025-04-01 2026-03-31 09478317 2024-03-31 09478317 2025-03-31 09478317 2024-04-01 2025-03-31 09478317 frs-core:CurrentFinancialInstruments 2025-03-31 09478317 frs-core:Non-currentFinancialInstruments 2025-03-31 09478317 frs-core:ShareCapital 2025-03-31 09478317 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09478317
PJC SERVICES LTD
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09478317
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 488,967 485,316
488,967 485,316
CURRENT ASSETS
Debtors 5 1,055 2,660
Cash at bank and in hand 2,466 36,464
3,521 39,124
Creditors: Amounts Falling Due Within One Year 6 (302,392 ) (103,954 )
NET CURRENT ASSETS (LIABILITIES) (298,871 ) (64,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES 190,096 420,486
Creditors: Amounts Falling Due After More Than One Year 7 (75,000 ) (300,000 )
NET ASSETS 115,096 120,486
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Profit and Loss Account 113,096 118,486
SHAREHOLDERS' FUNDS 115,096 120,486
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 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 Timothy Harry
Director
18/09/2026
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
PJC SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09478317 . The registered office is Rocks Yard Victoria Road, Herstmonceux, Hailsham, East Sussex, BN27 4TQ.
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. 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:
Freehold -
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 33.33% Reducing Balance Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 476,436 10,008 - 9,160
Additions - 2,000 4,500 -
As at 31 March 2026 476,436 12,008 4,500 9,160
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2025 - 8,952 - 1,336
Provided during the period - 722 656 1,956
As at 31 March 2026 - 9,674 656 3,292
Net Book Value
As at 31 March 2026 476,436 2,334 3,844 5,868
As at 1 April 2025 476,436 1,056 - 7,824
Computer Equipment Total
£ £
Cost
As at 1 April 2025 - 495,604
Additions 499 6,999
As at 31 March 2026 499 502,603
Depreciation
As at 1 April 2025 - 10,288
Provided during the period 14 3,348
As at 31 March 2026 14 13,636
Net Book Value
As at 31 March 2026 485 488,967
As at 1 April 2025 - 485,316
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 180 -
Prepayments and accrued income - 1,345
VAT 875 1,315
1,055 2,660
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 300,000 -
Accruals and deferred income 1,250 4,421
Director's loan account 1,142 99,533
302,392 103,954
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 75,000 300,000
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 5