Acorah Software Products - Accounts Production 15.0.600 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC400951 Nicola Robinson Jason Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC400951 2023-03-31 OC400951 2024-03-31 OC400951 2023-04-01 2024-03-31 OC400951 frs-core:CurrentFinancialInstruments 2024-03-31 OC400951 frs-core:Non-currentFinancialInstruments 2024-03-31 OC400951 frs-core:ComputerEquipment 2024-03-31 OC400951 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC400951 frs-core:ComputerEquipment 2023-03-31 OC400951 frs-core:FurnitureFittings 2024-03-31 OC400951 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC400951 frs-core:FurnitureFittings 2023-03-31 OC400951 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC400951 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC400951 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC400951 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC400951 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC400951 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC400951 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC400951 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC400951 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC400951 2022-03-31 OC400951 2023-03-31 OC400951 2022-04-01 2023-03-31 OC400951 frs-core:CurrentFinancialInstruments 2023-03-31 OC400951 frs-core:Non-currentFinancialInstruments 2023-03-31 OC400951 frs-core:OtherReservesSubtotal 2022-03-31
Registered number: OC400951
Little Kickers Bromley LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: OC400951
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 611 1,750
611 1,750
CURRENT ASSETS
Debtors 5 96,123 69,811
Cash at bank and in hand 20,682 15,818
116,805 85,629
Creditors: Amounts Falling Due Within One Year 6 (11,752 ) (12,772 )
NET CURRENT ASSETS (LIABILITIES) 105,053 72,857
TOTAL ASSETS LESS CURRENT LIABILITIES 105,664 74,607
Creditors: Amounts Falling Due After More Than One Year 7 (12,453 ) (22,476 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 93,211 52,131
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 93,211 52,131
93,211 52,131
93,211 52,131
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 93,211 52,131
93,211 52,131
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
Nicola Robinson
Designated Member
15/08/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Other Reserves Other amounts Total members' interest
£ £ £
Amounts due to members - 45,544 -
Balance at 1 April 2022 - 45,544 45,544
Profit/(loss) for the financial year available for discretionary division among members 95,727 - 95,727
Members' interests after profit/(loss) for the year 95,727 45,544 141,271
Other divisions of profits (losses) (95,727) 95,727 -
Drawings - (89,140) (89,140)
Amounts due to members - 52,131 -
As at 31 March 2023 and 1 April 2023 - 52,131 52,131
Profit/(loss) for the financial year available for discretionary division among members 90,974 - 90,974
Members' interests after profit/(loss) for the year 90,974 52,131 143,105
Other divisions of profits (losses) (90,974) 90,974 -
Drawings - (49,894) (49,894)
Amounts due to members - 93,211 -
As at 31 March 2024 - 93,211 93,211
Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Little Kickers Bromley LLP is a limited liability partnership, incorporated in England & Wales, registered number OC400951 . The Registered Office is Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
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. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Fixtures & Fittings 33%
Computer Equipment 33%
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 10 (2023: 8)
10 8
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 599 5,721 6,320
As at 31 March 2024 599 5,721 6,320
Depreciation
As at 1 April 2023 599 3,971 4,570
Provided during the period - 1,139 1,139
As at 31 March 2024 599 5,110 5,709
Net Book Value
As at 31 March 2024 - 611 611
As at 1 April 2023 - 1,750 1,750
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 239
Other debtors 96,123 69,572
96,123 69,811
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Other creditors 1,752 2,052
Accruals and deferred income - 720
11,752 12,772
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,453 22,476
8. Related Party Transactions
Included within Other Debtors is £59,173 which represents money owed from a Limited Company where the directors of the Limited Company are partners within the LLP.
Page 5