Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 OC431862 Mrs Ashley Westall Mr Jame Rose Mr James Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC431862 2023-05-31 OC431862 2024-05-31 OC431862 2023-06-01 2024-05-31 OC431862 frs-core:CurrentFinancialInstruments 2024-05-31 OC431862 frs-bus:LimitedLiabilityPartnershipLLP 2023-06-01 2024-05-31 OC431862 frs-bus:LimitedLiabilityPartnershipsSORP 2023-06-01 2024-05-31 OC431862 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 OC431862 frs-bus:SmallEntities 2023-06-01 2024-05-31 OC431862 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 OC431862 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 OC431862 frs-countries:EnglandWales 2023-06-01 2024-05-31 OC431862 frs-bus:PartnerLLP1 2023-06-01 2024-05-31 OC431862 frs-bus:PartnerLLP2 2023-06-01 2024-05-31 OC431862 frs-bus:PartnerLLP3 2023-06-01 2024-05-31 OC431862 2022-05-31 OC431862 2023-05-31 OC431862 2022-06-01 2023-05-31 OC431862 frs-core:CurrentFinancialInstruments 2023-05-31
Registered number: OC431862
Breathe & Protect LLP
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC431862
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 16,092 24,553
Cash at bank and in hand 8,051 5,595
24,143 30,148
Creditors: Amounts Falling Due Within One Year 5 (15,117 ) (24,322 )
NET CURRENT ASSETS (LIABILITIES) 9,026 5,826
TOTAL ASSETS LESS CURRENT LIABILITIES 9,026 5,826
NET ASSETS ATTRIBUTABLE TO MEMBERS 9,026 5,826
REPRESENTED BY:
Equity
Members' other interests
Members' capital 9,026 5,826
9,026 5,826
TOTAL MEMBERS' INTEREST
Amounts due from members (16,092) (16,293)
Members' other interests 9,026 5,826
(7,066) (10,467)
Page 1
Page 2
For the year ending 31 May 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 Jame Rose
Designated Member
10/01/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Breathe & Protect LLP is a limited liability partnership, incorporated in England & Wales, registered number OC431862 . The Registered Office is 80 Hudson Street, North Shields, Tyne and Wear, NE30 1DL.
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. 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 with contracts of employment, during the year was: NIL (2023: 3)
- 3
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 8,260
Amounts due from members 16,092 16,293
16,092 24,553
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
VAT 2,618 10,487
37 Studios - Intercompany Loan 11,500 12,908
Accruals and deferred income 1,000 927
15,117 24,322
Page 3