Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 OC320830 Mr M Sikora Mrs C Kleanthous iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC320830 2023-07-31 OC320830 2024-07-31 OC320830 2023-08-01 2024-07-31 OC320830 frs-core:ComputerEquipment 2024-07-31 OC320830 frs-core:ComputerEquipment 2023-08-01 2024-07-31 OC320830 frs-core:ComputerEquipment 2023-07-31 OC320830 frs-bus:LimitedLiabilityPartnershipLLP 2023-08-01 2024-07-31 OC320830 frs-bus:LimitedLiabilityPartnershipsSORP 2023-08-01 2024-07-31 OC320830 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 OC320830 frs-bus:SmallEntities 2023-08-01 2024-07-31 OC320830 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 OC320830 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 OC320830 frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-core:ListedExchangeTraded 2023-07-31 OC320830 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 OC320830 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 OC320830 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 OC320830 frs-countries:EnglandWales 2023-08-01 2024-07-31 OC320830 frs-bus:PartnerLLP1 2023-08-01 2024-07-31 OC320830 frs-bus:PartnerLLP2 2023-08-01 2024-07-31 OC320830 2022-07-31 OC320830 2023-07-31 OC320830 2022-08-01 2023-07-31
Registered number: OC320830
GMP Independent Financial Advisers LLP
Financial Statements
For The Year Ended 31 July 2024
Accounts Unlocked Limited
Office 43, The Cobalt Building
1600 Eureka Park, Lower Pemberton
Ashford
Kent
TN25 4BF
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: OC320830
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,272 6,408
Investments 5 36,524 29,306
40,796 35,714
CURRENT ASSETS
Debtors 6 900 900
Cash at bank and in hand 1,339 1,313
2,239 2,213
Creditors: Amounts Falling Due Within One Year 7 (540 ) (9,135 )
NET CURRENT ASSETS (LIABILITIES) 1,699 (6,922 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,495 28,792
NET ASSETS ATTRIBUTABLE TO MEMBERS 42,495 28,792
REPRESENTED BY:
Loans and other debts due to members
Other amounts 42,495 28,792
42,495 28,792
42,495 28,792
TOTAL MEMBERS' INTEREST
Loans and other debts due to members 42,495 28,792
42,495 28,792
Page 1
Page 2
For the year ending 31 July 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 Income Statement.
On behalf of the members
Mr M Sikora
Designated Member
4 October 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
GMP Independent Financial Advisers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC320830 . The Registered Office is 1 Pancras Square, Kings Cross, London, N1C 4AG.
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.
2.3. 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% reducing balance basis
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
Computer Equipment
£
Cost
As at 1 August 2023 18,352
As at 31 July 2024 18,352
Depreciation
As at 1 August 2023 11,944
Provided during the period 2,136
As at 31 July 2024 14,080
Net Book Value
As at 31 July 2024 4,272
As at 1 August 2023 6,408
Page 3
Page 4
5. Investments
Listed
£
Cost
As at 1 August 2023 29,306
Additions 43,047
Disposals (31,398 )
Fair value adjustments (4,431 )
As at 31 July 2024 36,524
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 36,524
As at 1 August 2023 29,306
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 900 900
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 540 9,135
Page 4