Acorah Software Products - Accounts Production 16.0.110 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 OC420867 Mr Martin Brent Henderson Mr Brent Henderson Mr Matthew Lee Henderson Mrs Kim Henderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC420867 2023-04-05 OC420867 2024-04-05 OC420867 2023-04-06 2024-04-05 OC420867 frs-core:CurrentFinancialInstruments 2024-04-05 OC420867 frs-core:Non-currentFinancialInstruments 2024-04-05 OC420867 frs-core:NetGoodwill 2024-04-05 OC420867 frs-core:NetGoodwill 2023-04-06 2024-04-05 OC420867 frs-core:NetGoodwill 2023-04-05 OC420867 frs-core:MotorVehicles 2024-04-05 OC420867 frs-core:MotorVehicles 2023-04-06 2024-04-05 OC420867 frs-core:MotorVehicles 2023-04-05 OC420867 frs-core:PlantMachinery 2024-04-05 OC420867 frs-core:PlantMachinery 2023-04-06 2024-04-05 OC420867 frs-core:PlantMachinery 2023-04-05 OC420867 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-06 2024-04-05 OC420867 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-06 2024-04-05 OC420867 frs-bus:FilletedAccounts 2023-04-06 2024-04-05 OC420867 frs-bus:SmallEntities 2023-04-06 2024-04-05 OC420867 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 OC420867 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 OC420867 frs-countries:EnglandWales 2023-04-06 2024-04-05 OC420867 frs-bus:PartnerLLP1 2023-04-06 2024-04-05 OC420867 frs-bus:PartnerLLP2 2023-04-06 2024-04-05 OC420867 frs-bus:PartnerLLP3 2023-04-06 2024-04-05 OC420867 frs-bus:PartnerLLP4 2023-04-06 2024-04-05 OC420867 2022-04-05 OC420867 2023-04-05 OC420867 2022-04-06 2023-04-05 OC420867 frs-core:CurrentFinancialInstruments 2023-04-05 OC420867 frs-core:Non-currentFinancialInstruments 2023-04-05 OC420867 frs-core:BetweenOneFiveYears 2023-04-05 OC420867 frs-core:WithinOneYear 2023-04-05
Registered number: OC420867
Riccall Commercial Services 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: OC420867
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 98,406 98,406
Tangible Assets 5 72,495 110,963
170,901 209,369
CURRENT ASSETS
Stocks 6 32,076 35,237
Debtors 7 144,837 132,801
Cash at bank and in hand 56,693 67,113
233,606 235,151
Creditors: Amounts Falling Due Within One Year 8 (171,334 ) (269,496 )
NET CURRENT ASSETS (LIABILITIES) 62,272 (34,345 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233,173 175,024
Creditors: Amounts Falling Due After More Than One Year 9 - (27,928 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 233,173 147,096
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 233,173 147,096
233,173 147,096
233,173 147,096
TOTAL MEMBERS' INTEREST
Amounts due from members (40,328) (27,316)
Loans and other debts due to members within one year 233,173 147,096
192,845 119,780
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 Matthew Lee Henderson
Designated Member
29/11/2024
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
Riccall Commercial Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC420867 . The Registered Office is Riccall Airfield, Market Weighton Road, Riccall, Selby, North Yorkshire, YO8 5LD.
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. It is amortised to profit and loss account over its estimated economic life of .... years.
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 25% on reducing balance method
Motor Vehicles 25% on reducing balance methtod
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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 15 (2023: 9)
15 9
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 6 April 2023 98,406
As at 5 April 2024 98,406
Net Book Value
As at 5 April 2024 98,406
As at 6 April 2023 98,406
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 6 April 2023 73,308 135,524 208,832
Additions - 35,160 35,160
Disposals - (62,524 ) (62,524 )
As at 5 April 2024 73,308 108,160 181,468
Depreciation
As at 6 April 2023 36,783 61,086 97,869
Provided during the period 9,131 7,267 16,398
Disposals - (5,294 ) (5,294 )
As at 5 April 2024 45,914 63,059 108,973
Net Book Value
As at 5 April 2024 27,394 45,101 72,495
As at 6 April 2023 36,525 74,438 110,963
6. Stocks
2024 2023
£ £
Stock 3,000 3,000
Work in progress 29,076 32,237
32,076 35,237
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 100,857 101,882
Other debtors 43,980 30,919
144,837 132,801
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 15,977
Trade creditors 60,020 48,730
Other creditors 50,343 169,183
Taxation and social security 60,971 35,606
171,334 269,496
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 27,928
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 15,977
Later than one year and not later than five years - 27,928
- 43,905
- 43,905
Page 5