Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14713744 Mrs Maxine Winter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14713744 2025-03-31 14713744 2026-03-31 14713744 2025-04-01 2026-03-31 14713744 frs-core:CurrentFinancialInstruments 2026-03-31 14713744 frs-core:Non-currentFinancialInstruments 2026-03-31 14713744 frs-core:ComputerEquipment 2026-03-31 14713744 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14713744 frs-core:ComputerEquipment 2025-03-31 14713744 frs-core:ShareCapital 2026-03-31 14713744 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14713744 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14713744 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14713744 frs-bus:SmallEntities 2025-04-01 2026-03-31 14713744 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14713744 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14713744 frs-bus:Director1 2025-04-01 2026-03-31 14713744 frs-countries:EnglandWales 2025-04-01 2026-03-31 14713744 2024-03-31 14713744 2025-03-31 14713744 2024-04-01 2025-03-31 14713744 frs-core:CurrentFinancialInstruments 2025-03-31 14713744 frs-core:Non-currentFinancialInstruments 2025-03-31 14713744 frs-core:ShareCapital 2025-03-31 14713744 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14713744
WMJ Investments Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14713744
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,134 1,675
Investment Properties 5 184,266 98,912
185,400 100,587
CURRENT ASSETS
Debtors 6 2,098 1,304
Cash at bank and in hand 186 1,169
2,284 2,473
Creditors: Amounts Falling Due Within One Year 7 (143,239 ) (50,285 )
NET CURRENT ASSETS (LIABILITIES) (140,955 ) (47,812 )
TOTAL ASSETS LESS CURRENT LIABILITIES 44,445 52,775
Creditors: Amounts Falling Due After More Than One Year 8 (69,805 ) (69,805 )
NET LIABILITIES (25,360 ) (17,030 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (25,460 ) (17,130 )
SHAREHOLDERS' FUNDS (25,360) (17,030)
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 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
Mrs Maxine Winter
Director
02/11/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WMJ Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14713744 . The registered office is Henry Morgan House, Industry Road, Carlton, Barnsley, South Yorkshire, S71 3PQ.
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:
Computer Equipment 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 2,648
Additions 142
As at 31 March 2026 2,790
Depreciation
As at 1 April 2025 973
Provided during the period 683
As at 31 March 2026 1,656
Net Book Value
As at 31 March 2026 1,134
As at 1 April 2025 1,675
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5. Investment Property
2026
£
Fair Value
As at 1 April 2025 98,912
Additions 85,354
As at 31 March 2026 184,266
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,098 1,304
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 755 -
Other creditors 142,484 50,285
143,239 50,285
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 69,805 69,805
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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