Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 31 March 2024 31 March 2024 OC407573 Mr G M Whitmore Mrs M N Whitmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC407573 2023-04-30 OC407573 2024-03-31 OC407573 2023-05-01 2024-03-31 OC407573 frs-core:CurrentFinancialInstruments 2024-03-31 OC407573 frs-core:ComputerEquipment 2024-03-31 OC407573 frs-core:ComputerEquipment 2023-05-01 2024-03-31 OC407573 frs-core:ComputerEquipment 2023-04-30 OC407573 frs-core:FurnitureFittings 2024-03-31 OC407573 frs-core:FurnitureFittings 2023-05-01 2024-03-31 OC407573 frs-core:FurnitureFittings 2023-04-30 OC407573 frs-core:MotorVehicles 2024-03-31 OC407573 frs-core:MotorVehicles 2023-05-01 2024-03-31 OC407573 frs-core:MotorVehicles 2023-04-30 OC407573 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2024-03-31 OC407573 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2024-03-31 OC407573 frs-bus:FilletedAccounts 2023-05-01 2024-03-31 OC407573 frs-bus:SmallEntities 2023-05-01 2024-03-31 OC407573 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-03-31 OC407573 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-03-31 OC407573 frs-countries:EnglandWales 2023-05-01 2024-03-31 OC407573 frs-bus:PartnerLLP1 2023-05-01 2024-03-31 OC407573 frs-bus:PartnerLLP2 2023-05-01 2024-03-31 OC407573 2022-04-30 OC407573 2023-04-30 OC407573 2022-05-01 2023-04-30 OC407573 frs-core:CurrentFinancialInstruments 2023-04-30
Registered number: OC407573
South Pennine OH Services LLP
Unaudited Financial Statements
For the Period 1 May 2023 to 31 March 2024
Burrow & Crowe Accountants & Business Advisers Ltd
Top Floor West, Wharfebank House,
Wharfebank Mills, Ilkley Road,
Otley
LS21 3JP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC407573
31 March 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,020 29,900
27,020 29,900
CURRENT ASSETS
Debtors 5 4,818 2,820
Cash at bank and in hand 10,561 14,914
15,379 17,734
Creditors: Amounts Falling Due Within One Year 6 (2,096 ) (3,706 )
NET CURRENT ASSETS (LIABILITIES) 13,283 14,028
TOTAL ASSETS LESS CURRENT LIABILITIES 40,303 43,928
NET ASSETS ATTRIBUTABLE TO MEMBERS 40,303 43,928
REPRESENTED BY:
Equity
Members' other interests
Members' capital (26,051) (6,362)
Other reserves 66,354 50,290
40,303 43,928
TOTAL MEMBERS' INTEREST
Members' other interests 40,303 43,928
40,303 43,928
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
Mrs M N Whitmore
Designated Member
14/01/2025
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
South Pennine OH Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC407573 . The Registered Office is Far Bent Head Barn, Pecket Well, Hebden Bridge, West Yorkshire, HX7 8RB.
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. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 53,354 8,145 2,448 63,947
Additions - 3,663 1,106 4,769
As at 31 March 2024 53,354 11,808 3,554 68,716
Depreciation
As at 1 May 2023 25,691 6,910 1,446 34,047
Provided during the period 6,348 580 721 7,649
As at 31 March 2024 32,039 7,490 2,167 41,696
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 21,315 4,318 1,387 27,020
As at 1 May 2023 27,663 1,235 1,002 29,900
5. Debtors
31 March 2024 30 April 2023
£ £
Due within one year
Trade debtors 4,818 2,820
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 April 2023
£ £
Other creditors 580 540
Taxation and social security 1,516 3,166
2,096 3,706
Page 4