Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 NC001585 Ms Catherine Mc Cafferty Mr Dane Mc Cafferty Mr Mark Browne Mr Stephen McCafferty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NC001585 2023-10-31 NC001585 2024-10-31 NC001585 2023-11-01 2024-10-31 NC001585 frs-core:CurrentFinancialInstruments 2024-10-31 NC001585 frs-core:Non-currentFinancialInstruments 2024-10-31 NC001585 frs-core:BetweenOneFiveYears 2024-10-31 NC001585 frs-core:MotorVehicles 2024-10-31 NC001585 frs-core:MotorVehicles 2023-11-01 2024-10-31 NC001585 frs-core:MotorVehicles 2023-10-31 NC001585 frs-core:PlantMachinery 2024-10-31 NC001585 frs-core:PlantMachinery 2023-11-01 2024-10-31 NC001585 frs-core:PlantMachinery 2023-10-31 NC001585 frs-bus:LimitedLiabilityPartnershipLLP 2023-11-01 2024-10-31 NC001585 frs-bus:LimitedLiabilityPartnershipsSORP 2023-11-01 2024-10-31 NC001585 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 NC001585 frs-bus:SmallEntities 2023-11-01 2024-10-31 NC001585 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 NC001585 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 NC001585 frs-countries:NorthernIreland 2023-11-01 2024-10-31 NC001585 frs-bus:PartnerLLP1 2023-11-01 2024-10-31 NC001585 frs-bus:PartnerLLP2 2023-11-01 2024-10-31 NC001585 frs-bus:PartnerLLP3 2023-11-01 2024-10-31 NC001585 frs-bus:PartnerLLP4 2023-11-01 2024-10-31 NC001585 2022-10-31 NC001585 2023-10-31 NC001585 2022-11-01 2023-10-31 NC001585 frs-core:CurrentFinancialInstruments 2023-10-31 NC001585 frs-core:Non-currentFinancialInstruments 2023-10-31 NC001585 frs-core:BetweenOneFiveYears 2023-10-31
Registered number: NC001585
Rock Shelving Services LLP
Unaudited Financial Statements
For The Year Ended 31 October 2024
Crossan and Co
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: NC001585
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 87,377
- 87,377
CURRENT ASSETS
Debtors 5 - 21,231
Cash at bank and in hand - 26,896
- 48,127
Creditors: Amounts Falling Due Within One Year 6 (97,109 ) (116,164 )
NET CURRENT ASSETS (LIABILITIES) (97,109 ) (68,037 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,109 ) 19,340
Creditors: Amounts Falling Due After More Than One Year 7 - (62,475 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (97,109 ) (43,135 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 447,779 447,779
447,779 447,779
Equity
Members' other interests
Members' capital (544,888) (490,914)
(544,888) (490,914)
(97,109) (43,135)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 447,779 447,779
Members' other interests (544,888) (490,914)
(97,109) (43,135)
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 Income Statement.
On behalf of the members
Mr Stephen McCafferty
Designated Member
23/01/2025
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
Rock Shelving Services LLP is a limited liability partnership, incorporated in Northern Ireland, registered number NC001585 . The Registered Office is Unit 14A, Lower Airfield Road, Eglinton, Derry, BT47 3PZ.
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. 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 20%
Motor Vehicles 20%
2.3. 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 income statement 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 income statement as incurred.
3. Average Number of Employees
Average number of employees, including members, during the year was as follows:  NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 28,228 79,953 108,181
Disposals (28,228 ) (79,953 ) (108,181 )
As at 31 October 2024 - - -
Depreciation
As at 1 November 2023 2,470 18,334 20,804
Disposals (2,470 ) (18,334 ) (20,804 )
As at 31 October 2024 - - -
Net Book Value
As at 31 October 2024 - - -
As at 1 November 2023 25,758 61,619 87,377
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 21,231
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) 9,504
Bank loans and overdrafts - 9,550
VAT 9,256 9,256
Accruals and deferred income 87,854 87,854
97,109 116,164
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 30,137
Bank loans - 32,338
- 62,475
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 30,137
Page 4