Acorah Software Products - Accounts Production 16.1.200 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 OC424689 Mrs Joanne Fleming Mr Christopher Fleming iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC424689 2023-10-31 OC424689 2024-10-31 OC424689 2023-11-01 2024-10-31 OC424689 frs-core:CurrentFinancialInstruments 2024-10-31 OC424689 frs-core:Non-currentFinancialInstruments 2024-10-31 OC424689 frs-core:BetweenOneFiveYears 2024-10-31 OC424689 frs-core:FurnitureFittings 2024-10-31 OC424689 frs-core:FurnitureFittings 2023-11-01 2024-10-31 OC424689 frs-core:FurnitureFittings 2023-10-31 OC424689 frs-core:MotorVehicles 2024-10-31 OC424689 frs-core:MotorVehicles 2023-11-01 2024-10-31 OC424689 frs-core:MotorVehicles 2023-10-31 OC424689 frs-core:PlantMachinery 2024-10-31 OC424689 frs-core:PlantMachinery 2023-11-01 2024-10-31 OC424689 frs-core:PlantMachinery 2023-10-31 OC424689 frs-core:WithinOneYear 2024-10-31 OC424689 frs-bus:LimitedLiabilityPartnershipLLP 2023-11-01 2024-10-31 OC424689 frs-bus:LimitedLiabilityPartnershipsSORP 2023-11-01 2024-10-31 OC424689 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 OC424689 frs-bus:SmallEntities 2023-11-01 2024-10-31 OC424689 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 OC424689 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 OC424689 frs-countries:EnglandWales 2023-11-01 2024-10-31 OC424689 frs-bus:PartnerLLP1 2023-11-01 2024-10-31 OC424689 frs-bus:PartnerLLP2 2023-11-01 2024-10-31 OC424689 2022-10-31 OC424689 2023-10-31 OC424689 2022-11-01 2023-10-31 OC424689 frs-core:CurrentFinancialInstruments 2023-10-31 OC424689 frs-core:Non-currentFinancialInstruments 2023-10-31 OC424689 frs-core:BetweenOneFiveYears 2023-10-31 OC424689 frs-core:WithinOneYear 2023-10-31
Registered number: OC424689
MVBR Consulting LLP
Unaudited Financial Statements
For The Year Ended 31 October 2024
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC424689
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,906 30,206
22,906 30,206
CURRENT ASSETS
Debtors 5 23,518 2,846
Cash at bank and in hand 839 39,806
24,357 42,652
Creditors: Amounts Falling Due Within One Year 6 (22,112 ) (22,394 )
NET CURRENT ASSETS (LIABILITIES) 2,245 20,258
TOTAL ASSETS LESS CURRENT LIABILITIES 25,151 50,464
Creditors: Amounts Falling Due After More Than One Year 7 (25,051 ) (35,632 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 100 14,832
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 100 14,832
100 14,832
100 14,832
TOTAL MEMBERS' INTEREST
Amounts due from members (10,318) -
Loans and other debts due to members within one year 100 14,832
(10,218) 14,832
Page 1
Page 2
For the year ending 31 October 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 Joanne Fleming
Designated Member
15 January 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
MVBR Consulting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC424689 . The Registered Office is 81-83 Market Street, Pocklington, York, YO42 2AE.
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:
Plant & Machinery 10% Straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 25% Straight line
2.4. 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.
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Page 4
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
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 1,570 33,998 3,436 39,004
Additions - - 409 409
Disposals (1,570 ) - - (1,570 )
As at 31 October 2024 - 33,998 3,845 37,843
Depreciation
As at 1 November 2023 262 6,800 1,736 8,798
Provided during the period - 5,440 961 6,401
Disposals (262 ) - - (262 )
As at 31 October 2024 - 12,240 2,697 14,937
Net Book Value
As at 31 October 2024 - 21,758 1,148 22,906
As at 1 November 2023 1,308 27,198 1,700 30,206
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,200 2,285
Prepayments and accrued income - 561
Amounts due from members 10,318 -
23,518 2,846
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,318 4,204
Trade creditors - 8
Bank loans and overdrafts 5,272 5,272
VAT 11,015 11,403
Accruals and deferred income 507 1,507
22,112 22,394
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,003 23,321
Bank loans 7,048 12,311
25,051 35,632
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,318 4,204
Later than one year and not later than five years 18,003 23,321
23,321 27,525
23,321 27,525
Page 5