Acorah Software Products - Accounts Production 16.0.110 false true 6 April 2023 1 April 2022 false 7 April 2023 6 April 2024 6 April 2024 OC356939 Frampton Grugeon Limited The F. G. Trust Mrs Philippa Pocock Mr Roger Pocock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC356939 2023-04-06 OC356939 2024-04-06 OC356939 2023-04-07 2024-04-06 OC356939 frs-core:CurrentFinancialInstruments 2024-04-06 OC356939 frs-core:Non-currentFinancialInstruments 2024-04-06 OC356939 frs-core:BetweenOneFiveYears 2024-04-06 OC356939 frs-core:ComputerEquipment 2024-04-06 OC356939 frs-core:ComputerEquipment 2023-04-07 2024-04-06 OC356939 frs-core:ComputerEquipment 2023-04-06 OC356939 frs-core:FurnitureFittings 2024-04-06 OC356939 frs-core:FurnitureFittings 2023-04-07 2024-04-06 OC356939 frs-core:FurnitureFittings 2023-04-06 OC356939 frs-core:NetGoodwill 2024-04-06 OC356939 frs-core:NetGoodwill 2023-04-07 2024-04-06 OC356939 frs-core:NetGoodwill 2023-04-06 OC356939 frs-core:MotorVehicles 2024-04-06 OC356939 frs-core:MotorVehicles 2023-04-07 2024-04-06 OC356939 frs-core:MotorVehicles 2023-04-06 OC356939 frs-core:PlantMachinery 2024-04-06 OC356939 frs-core:PlantMachinery 2023-04-07 2024-04-06 OC356939 frs-core:PlantMachinery 2023-04-06 OC356939 frs-core:WithinOneYear 2024-04-06 OC356939 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-07 2024-04-06 OC356939 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-07 2024-04-06 OC356939 frs-bus:FilletedAccounts 2023-04-07 2024-04-06 OC356939 frs-bus:SmallEntities 2023-04-07 2024-04-06 OC356939 frs-bus:AuditExempt-NoAccountantsReport 2023-04-07 2024-04-06 OC356939 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-07 2024-04-06 OC356939 frs-countries:EnglandWales 2023-04-07 2024-04-06 OC356939 frs-bus:PartnerLLP1 2023-04-07 2024-04-06 OC356939 frs-bus:PartnerLLP2 2023-04-07 2024-04-06 OC356939 frs-bus:PartnerLLP3 2023-04-07 2024-04-06 OC356939 frs-bus:PartnerLLP4 2023-04-07 2024-04-06 OC356939 2022-03-31 OC356939 2023-04-06 OC356939 2022-04-01 2023-04-06 OC356939 frs-core:CurrentFinancialInstruments 2023-04-06 OC356939 frs-core:Non-currentFinancialInstruments 2023-04-06 OC356939 frs-core:BetweenOneFiveYears 2023-04-06 OC356939 frs-core:WithinOneYear 2023-04-06
Registered number: OC356939
All Pump Solutions LLP
Unaudited Financial Statements
For The Year Ended 6 April 2024
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC356939
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 356,834 217,870
356,834 217,870
CURRENT ASSETS
Stocks 6 734,782 1,165,448
Debtors 7 1,809,510 1,472,710
Cash at bank and in hand 1,153,220 753,868
3,697,512 3,392,026
Creditors: Amounts Falling Due Within One Year 8 (2,352,330 ) (2,278,745 )
NET CURRENT ASSETS (LIABILITIES) 1,345,182 1,113,281
TOTAL ASSETS LESS CURRENT LIABILITIES 1,702,016 1,331,151
Creditors: Amounts Falling Due After More Than One Year 9 (67,880 ) (38,633 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - (87,842 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,634,136 1,204,676
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 442,797 13,337
442,797 13,337
Equity
Members' other interests
Members' capital 1,191,339 1,191,339
1,191,339 1,191,339
1,634,136 1,204,676
TOTAL MEMBERS' INTEREST
Amounts due from members (1,116,021) (181,915)
Loans and other debts due to members within one year 442,797 13,337
Members' other interests 1,191,339 1,191,339
518,115 1,022,761
Page 1
Page 2
For the year ending 6 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.
The financial statements were approved by the members on 3 January 2025 and were signed on their behalf by: Justin Pocock
Frampton Grugeon Limited
Designated Member
03/01/2025
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
All Pump Solutions LLP is a limited liability partnership, incorporated in England & Wales, registered number OC356939 . The Registered Office is 72 Ennerdale Road, Shrewsbury, Shropshire, SY1 3LD.
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.
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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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.
Page 3
Page 4
2.7. 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.
3. Average Number of Employees
Average number of employees, including members, during the year was as  30 (2023: 30)
30 30
4. Intangible Assets
Goodwill
£
Cost
As at 7 April 2023 500,000
As at 6 April 2024 500,000
Amortisation
As at 7 April 2023 500,000
As at 6 April 2024 500,000
Net Book Value
As at 6 April 2024 -
As at 7 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 7 April 2023 109,780 96,769 55,199 165,497 427,245
Additions 17,680 207,742 3,064 3,351 231,837
As at 6 April 2024 127,460 304,511 58,263 168,848 659,082
Depreciation
As at 7 April 2023 46,364 14,484 30,726 117,801 209,375
Provided during the period 18,147 56,376 6,288 12,062 92,873
As at 6 April 2024 64,511 70,860 37,014 129,863 302,248
Net Book Value
As at 6 April 2024 62,949 233,651 21,249 38,985 356,834
As at 7 April 2023 63,416 82,285 24,473 47,696 217,870
6. Stocks
2024 2023
as restated
£ £
Materials 723,625 1,151,475
Work in progress 11,157 13,973
734,782 1,165,448
Page 4
Page 5
7. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 561,730 1,141,658
Other debtors 1,247,780 331,052
1,809,510 1,472,710
8. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 68,652 18,176
Trade creditors 498,516 594,732
Other creditors 1,765,227 1,648,043
Taxation and social security 19,935 17,794
2,352,330 2,278,745
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 67,880 38,633
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 68,652 18,176
Later than one year and not later than five years 67,880 38,633
136,532 56,809
136,532 56,809
Page 5