Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 OC368213 Mrs Denese Kensington Mr Antony Kensington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC368213 2023-04-30 OC368213 2024-04-30 OC368213 2023-05-01 2024-04-30 OC368213 frs-core:CurrentFinancialInstruments 2024-04-30 OC368213 frs-core:ComputerEquipment 2024-04-30 OC368213 frs-core:ComputerEquipment 2023-05-01 2024-04-30 OC368213 frs-core:ComputerEquipment 2023-04-30 OC368213 frs-core:MotorVehicles 2024-04-30 OC368213 frs-core:MotorVehicles 2023-05-01 2024-04-30 OC368213 frs-core:MotorVehicles 2023-04-30 OC368213 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC368213 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2024-04-30 OC368213 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 OC368213 frs-bus:SmallEntities 2023-05-01 2024-04-30 OC368213 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC368213 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 OC368213 frs-countries:EnglandWales 2023-05-01 2024-04-30 OC368213 frs-bus:PartnerLLP1 2023-05-01 2024-04-30 OC368213 frs-bus:PartnerLLP2 2023-05-01 2024-04-30 OC368213 2022-04-30 OC368213 2023-04-30 OC368213 2022-05-01 2023-04-30 OC368213 frs-core:CurrentFinancialInstruments 2023-04-30
Registered number: OC368213
BPK Marketing Services LLP
Unaudited Financial Statements
For The Year Ended 30 April 2024
Aspirations Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC368213
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 17,036 21,438
17,036 21,438
CURRENT ASSETS
Debtors 6 17,172 5,289
Cash at bank and in hand 2,974 17,860
20,146 23,149
Creditors: Amounts Falling Due Within One Year 7 (13,716 ) (18,456 )
NET CURRENT ASSETS (LIABILITIES) 6,430 4,693
TOTAL ASSETS LESS CURRENT LIABILITIES 23,466 26,131
NET ASSETS ATTRIBUTABLE TO MEMBERS 23,466 26,131
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 15,598 15,598
Other amounts 7,867 18,450
23,465 34,048
Equity
Members' other interests
Members' capital - (3,888)
Other reserves 1 (4,029)
1 (7,917)
23,466 26,131
TOTAL MEMBERS' INTEREST
Amounts due from members (8,894) (1,267)
Loans and other debts due to members within one year 23,465 34,048
Members' other interests 1 (7,917)
14,572 24,864
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
Mr Antony Kensington
Designated Member
30/08/2024
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
BPK Marketing Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC368213 . The Registered Office is The 1921 Building, East Malling Business Centre, New Road, East Malling, Kent, ME19 6BJ.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 20% Reducing Balance
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 73,101 5,300 78,401
As at 30 April 2024 73,101 5,300 78,401
Depreciation
As at 1 May 2023 53,936 3,027 56,963
Provided during the period 3,833 569 4,402
As at 30 April 2024 57,769 3,596 61,365
Net Book Value
As at 30 April 2024 15,332 1,704 17,036
As at 1 May 2023 19,165 2,273 21,438
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,261 3,373
Other debtors 5,500 500
VAT 517 149
Amounts due from members 8,894 1,267
17,172 5,289
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,673 17,413
Other creditors 1,043 1,043
13,716 18,456
Page 4