Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 31 March 2024 31 March 2024 OC439793 Dr Pamela Walker Ms Esther Richardot Reynal De Saint-Michel Mrs Tatum Getty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC439793 2022-11-30 OC439793 2024-03-31 OC439793 2022-12-01 2024-03-31 OC439793 frs-core:CurrentFinancialInstruments 2024-03-31 OC439793 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2024-03-31 OC439793 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2024-03-31 OC439793 frs-bus:FilletedAccounts 2022-12-01 2024-03-31 OC439793 frs-bus:SmallEntities 2022-12-01 2024-03-31 OC439793 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2024-03-31 OC439793 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2024-03-31 OC439793 frs-countries:EnglandWales 2022-12-01 2024-03-31 OC439793 frs-bus:PartnerLLP1 2022-12-01 2024-03-31 OC439793 frs-bus:PartnerLLP2 2022-12-01 2024-03-31 OC439793 frs-bus:PartnerLLP3 2022-12-01 2024-03-31 OC439793 2021-11-30 OC439793 2022-11-30 OC439793 2021-12-01 2022-11-30 OC439793 frs-core:CurrentFinancialInstruments 2022-11-30
Registered number: OC439793
Thena Capital LLP
Unaudited Financial Statements
For the Period 1 December 2022 to 31 March 2024
Accounting Freedom
Westhill House
2b Devonshire Road
Bexleyheath
DA6 8DS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC439793
31 March 2024 30 November 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 2,071 -
2,071 -
Creditors: Amounts Falling Due Within One Year 4 (1,412 ) -
NET CURRENT ASSETS (LIABILITIES) 659 -
TOTAL ASSETS LESS CURRENT LIABILITIES 659 -
NET ASSETS ATTRIBUTABLE TO MEMBERS 659 -
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 600 -
600 -
Equity
Members' other interests
Other reserves 59 -
59 -
659 -
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 600 -
Members' other interests 59 -
659 -
Page 1
Page 2
For the period 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
Ms Esther Richardot Reynal De Saint-Michel
Designated Member
16/09/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Thena Capital LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439793 . The Registered Office is 99 Gresham Street, London, EC2V 7NG.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 3 (2022: NIL)
3 -
4. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 November 2022
£ £
Trade creditors 1 -
Other creditors 1,311 -
Accruals and deferred income 100 -
1,412 -
Page 3