Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC309453 L F Higgins P L Higgins C Barlow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC309453 2023-03-31 OC309453 2024-03-31 OC309453 2023-04-01 2024-03-31 OC309453 frs-core:CurrentFinancialInstruments 2024-03-31 OC309453 frs-core:Non-currentFinancialInstruments 2024-03-31 OC309453 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 OC309453 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 OC309453 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC309453 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC309453 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC309453 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC309453 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC309453 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC309453 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC309453 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC309453 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC309453 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 OC309453 2022-03-31 OC309453 2023-03-31 OC309453 2022-04-01 2023-03-31 OC309453 frs-core:CurrentFinancialInstruments 2023-03-31 OC309453 frs-core:Non-currentFinancialInstruments 2023-03-31
Registered number: OC309453
64H Limited Liability Partnership
Unaudited Financial Statements
For The Year Ended 31 March 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC309453
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,916 232,916
232,916 232,916
CURRENT ASSETS
Debtors 5 265,000 335,125
Cash at bank and in hand 12,038 7,584
277,038 342,709
Creditors: Amounts Falling Due Within One Year 6 (26,122 ) (13,507 )
NET CURRENT ASSETS (LIABILITIES) 250,916 329,202
TOTAL ASSETS LESS CURRENT LIABILITIES 483,832 562,118
Creditors: Amounts Falling Due After More Than One Year 7 (5,833 ) (10,833 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 477,999 551,285
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 197,599 152,085
197,599 152,085
Equity
Members' other interests
Members' capital 280,400 399,200
280,400 399,200
477,999 551,285
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 197,599 152,085
Members' other interests 280,400 399,200
477,999 551,285
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
L F Higgins
Designated Member
18 September 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
64H Limited Liability Partnership is a limited liability partnership, incorporated in England & Wales, registered number OC309453 . The Registered Office is Suite A, Steam Mill, Steam Mill Street, Chester, CH3 5AN.
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. Turnover includes revenue earned from the rental of commercial property. Turnover is reduced for estimated customer 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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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
Investment Properties
£
Cost
As at 1 April 2023 232,916
As at 31 March 2024 232,916
Net Book Value
As at 31 March 2024 232,916
As at 1 April 2023 232,916
There has been no valuation of investment property by a independent valuer.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 265,000 335,125
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,500 1,500
Bank loans and overdrafts 5,000 5,000
Other creditors 19,622 7,007
26,122 13,507
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,833 10,833
Page 4