Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 OC362996 O Bates S Holden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC362996 2022-06-30 OC362996 2023-06-30 OC362996 2022-07-01 2023-06-30 OC362996 frs-core:Non-currentFinancialInstruments 2023-06-30 OC362996 frs-core:BetweenOneFiveYears 2023-06-30 OC362996 frs-core:MotorVehicles 2022-07-01 2023-06-30 OC362996 frs-core:PlantMachinery 2022-07-01 2023-06-30 OC362996 frs-core:WithinOneYear 2023-06-30 OC362996 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 OC362996 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 OC362996 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 OC362996 frs-bus:SmallEntities 2022-07-01 2023-06-30 OC362996 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 OC362996 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 OC362996 frs-core:CostValuation 2022-06-30 OC362996 frs-core:CostValuation 2023-06-30 OC362996 frs-countries:EnglandWales 2022-07-01 2023-06-30 OC362996 frs-bus:PartnerLLP1 2022-07-01 2023-06-30 OC362996 frs-bus:PartnerLLP2 2022-07-01 2023-06-30 OC362996 2021-06-30 OC362996 2022-06-30 OC362996 2021-07-01 2022-06-30 OC362996 frs-core:Non-currentFinancialInstruments 2022-06-30 OC362996 frs-core:BetweenOneFiveYears 2022-06-30 OC362996 frs-core:MotorVehicles 2021-07-01 2022-06-30 OC362996 frs-core:WithinOneYear 2022-06-30
Registered number: OC362996
Any Other Business Enterprises LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Lisa Western FCCA
3 Tibbs Court Farm
Tibbs Court Lane
Brenchley
Kent
TN12 7AH
Unaudited Abridged Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: OC362996
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,788 30,776
Investments 5 50,000 50,000
109,788 80,776
CURRENT ASSETS
Debtors 217,277 223,493
Cash at bank and in hand 51,915 25,720
269,192 249,213
Creditors: Amounts Falling Due Within One Year (167,521 ) (186,436 )
NET CURRENT ASSETS (LIABILITIES) 101,671 62,777
TOTAL ASSETS LESS CURRENT LIABILITIES 211,459 143,553
Creditors: Amounts Falling Due After More Than One Year (62,785 ) (51,641 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 148,674 91,912
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 148,674 91,912
148,674 91,912
148,674 91,912
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 148,674 91,912
148,674 91,912
Page 1
Page 2
For the year ending 30 June 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.
All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
O Bates
Designated Member
24th September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Any Other Business Enterprises LLP Registered number OC362996 is a limited liability partnership incorporated in England & Wales. The Registered Office is 3rd Floor, 106 New Bond Street New Bond Street, London, W1S 1DN.
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 comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% on cost
Motor Vehicles 20% reducing balance
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Government Grant
Government grants have been disclosed in the financial statement in line with the SSAP 4 disclosure requirements. Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 July 2022 80,325
Additions 64,892
Disposals (51,732 )
As at 30 June 2023 93,485
Depreciation
As at 1 July 2022 49,549
Provided during the period 11,049
Disposals (26,901 )
As at 30 June 2023 33,697
Net Book Value
As at 30 June 2023 59,788
As at 1 July 2022 30,776
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 51,605 24,832
51,605 24,832
5. Investments
Total
£
Cost
As at 1 July 2022 50,000
As at 30 June 2023 50,000
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 50,000
As at 1 July 2022 50,000
6. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 42,505 25,264
Page 4
Page 5
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,211 5,837
Later than one year and not later than five years 37,294 19,427
42,505 25,264
42,505 25,264
Page 5