Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 OC350185 Mr J S Claire Mr A J S Claire Mr S J S Claire Mrs H K Claire Mrs R K Claire iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC350185 2022-11-30 OC350185 2023-11-30 OC350185 2022-12-01 2023-11-30 OC350185 frs-core:CurrentFinancialInstruments 2023-11-30 OC350185 frs-core:ComputerEquipment 2023-11-30 OC350185 frs-core:ComputerEquipment 2022-12-01 2023-11-30 OC350185 frs-core:ComputerEquipment 2022-11-30 OC350185 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 OC350185 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 OC350185 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2023-11-30 OC350185 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2023-11-30 OC350185 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 OC350185 frs-bus:SmallEntities 2022-12-01 2023-11-30 OC350185 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 OC350185 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 OC350185 frs-core:CurrentFinancialInstruments 1 2023-11-30 OC350185 frs-core:CurrentFinancialInstruments 2 2023-11-30 OC350185 frs-countries:EnglandWales 2022-12-01 2023-11-30 OC350185 frs-bus:PartnerLLP1 2022-12-01 2023-11-30 OC350185 frs-bus:PartnerLLP2 2022-12-01 2023-11-30 OC350185 frs-bus:PartnerLLP3 2022-12-01 2023-11-30 OC350185 frs-bus:PartnerLLP4 2022-12-01 2023-11-30 OC350185 frs-bus:PartnerLLP5 2022-12-01 2023-11-30 OC350185 2021-11-30 OC350185 2022-11-30 OC350185 2021-12-01 2022-11-30 OC350185 frs-core:CurrentFinancialInstruments 2022-11-30 OC350185 frs-core:CurrentFinancialInstruments 1 2022-11-30 OC350185 frs-core:CurrentFinancialInstruments 2 2022-11-30
Registered number: OC350185
Claire House Partners LLP
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC350185
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,711,656 1,711,132
1,711,656 1,711,132
CURRENT ASSETS
Debtors 4 27,024 22,355
Cash at bank and in hand 11,848 25,152
38,872 47,507
Creditors: Amounts Falling Due Within One Year 5 (45,320 ) (44,218 )
NET CURRENT ASSETS (LIABILITIES) (6,448 ) 3,289
TOTAL ASSETS LESS CURRENT LIABILITIES 1,705,208 1,714,421
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,705,208 1,714,421
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 913,350 913,350
Other amounts 140,547 149,760
1,053,897 1,063,110
Equity
Members' other interests
Other reserves 651,311 651,311
651,311 651,311
1,705,208 1,714,421
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 1,053,897 1,063,110
Members' other interests 651,311 651,311
1,705,208 1,714,421
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Page 2
For the year ending 30 November 2023 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 S J S Claire
Designated Member
27 June 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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:
Computer Equipment 33% on cost
1.3. 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.
1.4. Cash and cash equivalents
Cash and cash equivalents comprise cash at hand and in bank.
1.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
2. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
3. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 1,710,000 1,180 1,711,180
Additions - 1,042 1,042
As at 30 November 2023 1,710,000 2,222 1,712,222
Depreciation
As at 1 December 2022 - 48 48
Provided during the period - 518 518
As at 30 November 2023 - 566 566
Net Book Value
As at 30 November 2023 1,710,000 1,656 1,711,656
As at 1 December 2022 1,710,000 1,132 1,711,132
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Page 4

Fair value at 30 November 2023 is represented by:
                                                                                       £
Revaluation in 2015
                                                                                   83,422
Revaluation in 2016
                                                                                   78,777
Revaluation in 2017
                                                                                   75,000
Revaluation in 2019
                                                                                 136,250
Revaluation in 2020
                                                                               (105,750)
Revaluation in 2021
                                                                                 246,500
Revaluation in 2022
                                                                                 155,000
Revaluation in 2023
                                                                                            -
Cost
                                                                             1,040,801
                                                                              1,710,000
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,438 18,260
Prepayments and accrued income 2,035 602
Other debtors 6,551 3,493
27,024 22,355
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 7,482 7,363
Accounts Payable 101 -
Tenant Deposit 15,383 15,141
Accruals and deferred income 22,354 21,714
45,320 44,218
6. Members share of profit
Members
30/11/2023
30/11/2022
Mrs H K Claire
14,942
14,507
Mr J S Claire
10,673
10,361
Mrs R K Claire
30,951
30,048
Mr A J S Claire
26,682
25,904
Mr S J  S Claire
23,481
22,795
7. General Information
Claire House Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC350185 . The Registered Office is 809 Salisbury House, 29 Finsbury Circus, London, Greater London, EC2M 7AQ.
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