Acorah Software Products - Accounts Production 15.0.400 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 OC431525 Mrs Nicola Jackson Mrs Camilla Katz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC431525 2023-04-30 OC431525 2024-04-30 OC431525 2023-05-01 2024-04-30 OC431525 frs-core:CurrentFinancialInstruments 2024-04-30 OC431525 frs-core:Non-currentFinancialInstruments 2024-04-30 OC431525 frs-core:PlantMachinery 2024-04-30 OC431525 frs-core:PlantMachinery 2023-05-01 2024-04-30 OC431525 frs-core:PlantMachinery 2023-04-30 OC431525 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC431525 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2024-04-30 OC431525 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 OC431525 frs-bus:SmallEntities 2023-05-01 2024-04-30 OC431525 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC431525 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 OC431525 frs-countries:EnglandWales 2023-05-01 2024-04-30 OC431525 frs-bus:PartnerLLP1 2023-05-01 2024-04-30 OC431525 frs-bus:PartnerLLP2 2023-05-01 2024-04-30 OC431525 2022-04-30 OC431525 2023-04-30 OC431525 2022-05-01 2023-04-30 OC431525 frs-core:CurrentFinancialInstruments 2023-04-30 OC431525 frs-core:Non-currentFinancialInstruments 2023-04-30
Registered number: OC431525
BY MILLS & NIX LLP
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC431525
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13 28
13 28
CURRENT ASSETS
Cash at bank and in hand 4,088 8,122
4,088 8,122
Creditors: Amounts Falling Due Within One Year 5 (295 ) -
NET CURRENT ASSETS (LIABILITIES) 3,793 8,122
TOTAL ASSETS LESS CURRENT LIABILITIES 3,806 8,150
Creditors: Amounts Falling Due After More Than One Year 6 (15,000 ) (15,000 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (11,194 ) (6,850 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 19,939 31,569
Other amounts 7,286 -
27,225 31,569
Equity
Members' other interests
Other reserves (38,419) (38,419)
(38,419) (38,419)
(11,194) (6,850)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 27,225 31,569
Members' other interests (38,419) (38,419)
(11,194) (6,850)
Page 1
Page 2
For the year ending 30 April 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
Mrs Nicola Jackson
Designated Member
Mrs Camilla Katz
Designated Member
15/05/2024
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
BY MILLS & NIX LLP is a limited liability partnership, incorporated in England & Wales, registered number OC431525 . The Registered Office is 27 Old Gloucester Street, London, WC1N 3AX.
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 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 25% straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 58
As at 30 April 2024 58
Depreciation
As at 1 May 2023 30
Provided during the period 15
As at 30 April 2024 45
Net Book Value
As at 30 April 2024 13
As at 1 May 2023 28
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 295 -
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 15,000 15,000
Page 4