Acorah Software Products - Accounts Production 14.5.601 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 OC400744 Mr Nicholas Read Mr Tyler Read iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC400744 2023-04-05 OC400744 2024-04-05 OC400744 2023-04-06 2024-04-05 OC400744 frs-core:CurrentFinancialInstruments 2024-04-05 OC400744 frs-core:Non-currentFinancialInstruments 2024-04-05 OC400744 frs-core:BetweenOneFiveYears 2024-04-05 OC400744 frs-core:ComputerEquipment 2024-04-05 OC400744 frs-core:ComputerEquipment 2023-04-06 2024-04-05 OC400744 frs-core:ComputerEquipment 2023-04-05 OC400744 frs-core:FurnitureFittings 2024-04-05 OC400744 frs-core:FurnitureFittings 2023-04-06 2024-04-05 OC400744 frs-core:FurnitureFittings 2023-04-05 OC400744 frs-core:NetGoodwill 2024-04-05 OC400744 frs-core:NetGoodwill 2023-04-06 2024-04-05 OC400744 frs-core:NetGoodwill 2023-04-05 OC400744 frs-core:MotorVehicles 2024-04-05 OC400744 frs-core:MotorVehicles 2023-04-06 2024-04-05 OC400744 frs-core:MotorVehicles 2023-04-05 OC400744 frs-core:PlantMachinery 2024-04-05 OC400744 frs-core:PlantMachinery 2023-04-06 2024-04-05 OC400744 frs-core:PlantMachinery 2023-04-05 OC400744 frs-core:WithinOneYear 2024-04-05 OC400744 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-06 2024-04-05 OC400744 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-06 2024-04-05 OC400744 frs-bus:FilletedAccounts 2023-04-06 2024-04-05 OC400744 frs-bus:SmallEntities 2023-04-06 2024-04-05 OC400744 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 OC400744 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 OC400744 frs-countries:EnglandWales 2023-04-06 2024-04-05 OC400744 frs-bus:PartnerLLP1 2023-04-06 2024-04-05 OC400744 frs-bus:PartnerLLP2 2023-04-06 2024-04-05 OC400744 2022-04-05 OC400744 2023-04-05 OC400744 2022-04-06 2023-04-05 OC400744 frs-core:CurrentFinancialInstruments 2023-04-05 OC400744 frs-core:Non-currentFinancialInstruments 2023-04-05 OC400744 frs-core:BetweenOneFiveYears 2023-04-05 OC400744 frs-core:WithinOneYear 2023-04-05
Registered number: OC400744
City Consulting (York) Llp
Unaudited Financial Statements
For The Year Ended 5 April 2024
Morrell Middleton Auditors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC400744
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 132,000 132,000
Tangible Assets 5 173,770 154,075
305,770 286,075
CURRENT ASSETS
Debtors 6 105,279 66,000
Cash at bank and in hand 34,857 34,857
140,136 100,857
Creditors: Amounts Falling Due Within One Year 7 (237,551 ) (188,891 )
NET CURRENT ASSETS (LIABILITIES) (97,415 ) (88,034 )
TOTAL ASSETS LESS CURRENT LIABILITIES 208,355 198,041
Creditors: Amounts Falling Due After More Than One Year 8 (96,025 ) (130,318 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 112,330 67,723
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 112,330 67,723
112,330 67,723
112,330 67,723
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 112,330 67,723
112,330 67,723
Page 1
Page 2
For the year ending 5 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 Nicholas Read
Designated Member
23/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
City Consulting (York) Llp is a limited liability partnership, incorporated in England & Wales, registered number OC400744 . The Registered Office is First Floor Offices , 12-18 Market Street , York, North Yorkshire, YO1 8ST.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 
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:
Plant & Machinery 15% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 15% reducing balance method
Computer Equipment 10 years straight line method
2.5. 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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 6 April 2023 132,000
As at 5 April 2024 132,000
Net Book Value
As at 5 April 2024 132,000
As at 6 April 2023 132,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 6 April 2023 8,381 115,698 110,477 10,966 245,522
Additions 683 41,813 23,717 832 67,045
Disposals - (12,000 ) - - (12,000 )
As at 5 April 2024 9,064 145,511 134,194 11,798 300,567
Depreciation
As at 6 April 2023 3,151 33,378 45,854 9,064 91,447
Provided during the period 873 23,500 13,251 914 38,538
Disposals - (3,188 ) - - (3,188 )
As at 5 April 2024 4,024 53,690 59,105 9,978 126,797
Net Book Value
As at 5 April 2024 5,040 91,821 75,089 1,820 173,770
As at 6 April 2023 5,230 82,320 64,623 1,902 154,075
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,520 -
Other debtors 102,759 66,000
105,279 66,000
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 34,929 14,563
Trade creditors 16,074 14,386
Bank loans and overdrafts 39,500 35,611
Other loans 41,426 42,785
Other taxes and social security 15,012 6,944
VAT 12,795 11,720
Other creditors 53,991 52,882
Accruals and deferred income 23,824 10,000
237,551 188,891
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 64,605 61,473
Bank loans 20,000 36,000
Other loans 11,420 32,845
96,025 130,318
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,929 14,563
Later than one year and not later than five years 64,605 61,473
99,534 76,036
99,534 76,036
Page 5