Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC302565 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC302565 2023-03-31 OC302565 2024-03-31 OC302565 2023-04-01 2024-03-31 OC302565 frs-core:CurrentFinancialInstruments 2024-03-31 OC302565 frs-core:ComputerEquipment 2024-03-31 OC302565 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC302565 frs-core:ComputerEquipment 2023-03-31 OC302565 frs-core:FurnitureFittings 2024-03-31 OC302565 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC302565 frs-core:FurnitureFittings 2023-03-31 OC302565 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC302565 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC302565 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC302565 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC302565 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC302565 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC302565 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC302565 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC302565 2022-03-31 OC302565 2023-03-31 OC302565 2022-04-01 2023-03-31 OC302565 frs-core:CurrentFinancialInstruments 2023-03-31
Registered number: OC302565
EVANS PEARSON LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
ABSL
11 Bankside Close
Bexley
DA5 2HE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC302565
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 558 697
558 697
CURRENT ASSETS
Debtors 5 15,000 20,643
Cash at bank and in hand 13,623 13,266
28,623 33,909
Creditors: Amounts Falling Due Within One Year 6 (12,564 ) (14,068 )
NET CURRENT ASSETS (LIABILITIES) 16,059 19,841
TOTAL ASSETS LESS CURRENT LIABILITIES 16,617 20,538
NET ASSETS ATTRIBUTABLE TO MEMBERS 16,617 20,538
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 511,152 497,405
511,152 497,405
Equity
Members' other interests
Members' capital (494,535) (476,867)
(494,535) (476,867)
16,617 20,538
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 511,152 497,405
Members' other interests (494,535) (476,867)
16,617 20,538
Page 1
Page 2
For the year ending 31 March 2024 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 Roderick Pearson
Partner
22nd July 2024
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
EVANS PEARSON LLP is a limited liability partnership, incorporated in England & Wales, registered number OC302565 . The Registered Office is 1 Princes Close, London, SW4 0LG.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 550 4,691 5,241
As at 31 March 2024 550 4,691 5,241
Depreciation
As at 1 April 2023 513 4,031 4,544
Provided during the period 7 132 139
As at 31 March 2024 520 4,163 4,683
Net Book Value
As at 31 March 2024 30 528 558
As at 1 April 2023 37 660 697
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,000 -
Other debtors 12,000 20,000
Other taxes and social security - 643
15,000 20,643
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 1,792 -
Other creditors 10,772 14,068
12,564 14,068
Page 4