Acorah Software Products - Accounts Production 14.5.601 false true false 4 August 2022 31 August 2023 31 August 2023 OC443391 Mr J D Hale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC443391 2022-08-03 OC443391 2023-08-31 OC443391 2022-08-04 2023-08-31 OC443391 frs-core:CurrentFinancialInstruments 2023-08-31 OC443391 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-04 2023-08-31 OC443391 frs-core:OtherResidualIntangibleAssets 2023-08-31 OC443391 frs-core:OtherResidualIntangibleAssets 2022-08-04 2023-08-31 OC443391 frs-core:OtherResidualIntangibleAssets 2022-08-03 OC443391 frs-core:PlantMachinery 2023-08-31 OC443391 frs-core:PlantMachinery 2022-08-04 2023-08-31 OC443391 frs-core:PlantMachinery 2022-08-03 OC443391 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-04 2023-08-31 OC443391 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-04 2023-08-31 OC443391 frs-bus:FilletedAccounts 2022-08-04 2023-08-31 OC443391 frs-bus:SmallEntities 2022-08-04 2023-08-31 OC443391 frs-bus:AuditExempt-NoAccountantsReport 2022-08-04 2023-08-31 OC443391 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-04 2023-08-31 OC443391 frs-countries:EnglandWales 2022-08-04 2023-08-31 OC443391 frs-bus:PartnerLLP1 2022-08-04 2023-08-31 OC443391 frs-bus:PartnerLLP2 2022-08-04 2023-08-31
Registered number: OC443391
Haunt The Woods LLP
Unaudited Financial Statements
For the Period 4 August 2022 to 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC443391
31 August 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 2,400
Tangible Assets 5 560
2,960
CURRENT ASSETS
Stocks 6 3,516
Debtors 7 1,538
Cash at bank and in hand 6,901
11,955
Creditors: Amounts Falling Due Within One Year 8 (1,427 )
NET CURRENT ASSETS (LIABILITIES) 10,528
TOTAL ASSETS LESS CURRENT LIABILITIES 13,488
NET ASSETS ATTRIBUTABLE TO MEMBERS 13,488
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 21,689
21,689
Equity
Members' other interests
Members' capital (8,201)
(8,201)
13,488
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 21,689
Members' other interests (8,201)
13,488
Page 1
Page 2
For the period ending 31 August 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Jack Hale
Partner
9th April 2024
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
Haunt The Woods LLP is a limited liability partnership, incorporated in England & Wales, registered number OC443391 . The Registered Office is Middle Park Cottage, Higher Road, Pensilva, Liskeard, Cornwall, PL14 5NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Web Hosting. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Plant & Machinery 20% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 4
4
4. Intangible Assets
Other
£
Cost
As at 4 August 2022 -
Additions 3,000
As at 31 August 2023 3,000
...CONTINUED
Page 3
Page 4
Amortisation
As at 4 August 2022 -
Provided during the period 600
As at 31 August 2023 600
Net Book Value
As at 31 August 2023 2,400
As at 4 August 2022 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 4 August 2022 -
Additions 715
As at 31 August 2023 715
Depreciation
As at 4 August 2022 -
Provided during the period 155
As at 31 August 2023 155
Net Book Value
As at 31 August 2023 560
As at 4 August 2022 -
6. Stocks
31 August 2023
£
Finished goods 3,516
7. Debtors
31 August 2023
£
Due within one year
Trade debtors 1,200
Prepayments and accrued income 211
Other debtors - PayPal account 127
1,538
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
31 August 2023
£
Trade creditors (1 )
Accruals and deferred income 1,428
1,427
Page 5