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 OC318410 Mrs Tamara Bull Mrs Jennifer Byrne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC318410 2023-03-31 OC318410 2024-03-31 OC318410 2023-04-01 2024-03-31 OC318410 frs-core:CurrentFinancialInstruments 2024-03-31 OC318410 frs-core:ComputerEquipment 2024-03-31 OC318410 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC318410 frs-core:ComputerEquipment 2023-03-31 OC318410 frs-core:FurnitureFittings 2024-03-31 OC318410 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC318410 frs-core:FurnitureFittings 2023-03-31 OC318410 frs-core:NetGoodwill 2024-03-31 OC318410 frs-core:NetGoodwill 2023-04-01 2024-03-31 OC318410 frs-core:NetGoodwill 2023-03-31 OC318410 frs-core:MotorVehicles 2024-03-31 OC318410 frs-core:MotorVehicles 2023-04-01 2024-03-31 OC318410 frs-core:MotorVehicles 2023-03-31 OC318410 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC318410 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC318410 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC318410 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC318410 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC318410 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC318410 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC318410 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC318410 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC318410 2022-03-31 OC318410 2023-03-31 OC318410 2022-04-01 2023-03-31 OC318410 frs-core:CurrentFinancialInstruments 2023-03-31 OC318410 frs-core:WithinOneYear 2023-03-31
Registered number: OC318410
Howell Brooks & Partners LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
D S Burge & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC318410
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 120,000 120,000
Tangible Assets 5 2,724 7,260
122,724 127,260
CURRENT ASSETS
Debtors 6 397,316 221,580
Cash at bank and in hand 211 209
397,527 221,789
Creditors: Amounts Falling Due Within One Year 7 (390,483 ) (349,049 )
NET CURRENT ASSETS (LIABILITIES) 7,044 (127,260 )
TOTAL ASSETS LESS CURRENT LIABILITIES 129,768 -
NET ASSETS ATTRIBUTABLE TO MEMBERS 129,768 -
REPRESENTED BY:
Equity
Members' other interests
Other reserves 129,768 -
129,768 -
TOTAL MEMBERS' INTEREST
Amounts due from members (248,182) (83,404)
Members' other interests 129,768 -
(118,414) (83,404)
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
Mrs Tamara Bull
Designated Member
Mrs Jennifer Byrne
Designated Member
06/08/2024
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
Howell Brooks & Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC318410 . The Registered Office is 4th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Motor Vehicles 5 years
Fixtures & Fittings 4 years
Computer Equipment 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 8 (2023: 8)
8 8
Page 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 120,000
As at 31 March 2024 120,000
Net Book Value
As at 31 March 2024 120,000
As at 1 April 2023 120,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 32,695 5,315 342,376 380,386
Additions - - 3,545 3,545
As at 31 March 2024 32,695 5,315 345,921 383,931
Depreciation
As at 1 April 2023 26,156 5,315 341,655 373,126
Provided during the period 6,539 - 1,542 8,081
As at 31 March 2024 32,695 5,315 343,197 381,207
Net Book Value
As at 31 March 2024 - - 2,724 2,724
As at 1 April 2023 6,539 - 721 7,260
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 80,094 67,035
Prepayments and accrued income 69,040 71,141
Amounts due from members 248,182 83,404
397,316 221,580
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,718
Trade creditors 11,262 11,515
Bank loans and overdrafts 10,671 50,184
Other taxes and social security 3,629 5,252
VAT 31,038 19,350
Net wages - 19
Other creditors 4,234 4,226
Amounts owed to group undertakings 329,649 253,785
390,483 349,049
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,718
Page 5