Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 OC345774 Mr A N Castle Mrs S Castle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC345774 2023-06-30 OC345774 2024-06-30 OC345774 2023-07-01 2024-06-30 OC345774 frs-core:CurrentFinancialInstruments 2024-06-30 OC345774 frs-core:MotorVehicles 2024-06-30 OC345774 frs-core:MotorVehicles 2023-07-01 2024-06-30 OC345774 frs-core:MotorVehicles 2023-06-30 OC345774 frs-core:PlantMachinery 2024-06-30 OC345774 frs-core:PlantMachinery 2023-07-01 2024-06-30 OC345774 frs-core:PlantMachinery 2023-06-30 OC345774 frs-bus:LimitedLiabilityPartnershipLLP 2023-07-01 2024-06-30 OC345774 frs-bus:LimitedLiabilityPartnershipsSORP 2023-07-01 2024-06-30 OC345774 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 OC345774 frs-bus:SmallEntities 2023-07-01 2024-06-30 OC345774 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 OC345774 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 OC345774 frs-countries:EnglandWales 2023-07-01 2024-06-30 OC345774 frs-bus:PartnerLLP1 2023-07-01 2024-06-30 OC345774 frs-bus:PartnerLLP2 2023-07-01 2024-06-30 OC345774 2022-06-30 OC345774 2023-06-30 OC345774 2022-07-01 2023-06-30 OC345774 frs-core:CurrentFinancialInstruments 2023-06-30
Registered number: OC345774
Mr and Mrs A. N. Castle LLP
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC345774
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 81,053 15,250
81,053 15,250
CURRENT ASSETS
Debtors 5 11,975 15,086
Cash at bank and in hand 35 35
12,010 15,121
Creditors: Amounts Falling Due Within One Year 6 (3,177 ) (13,170 )
NET CURRENT ASSETS (LIABILITIES) 8,833 1,951
TOTAL ASSETS LESS CURRENT LIABILITIES 89,886 17,201
NET ASSETS ATTRIBUTABLE TO MEMBERS 89,886 17,201
REPRESENTED BY:
Equity
Members' other interests
Other reserves 89,886 17,201
89,886 17,201
TOTAL MEMBERS' INTEREST
Members' other interests 89,886 17,201
89,886 17,201
Page 1
Page 2
For the year ending 30 June 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 A N Castle
Designated Member
31 December 2024
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
Mr and Mrs A. N. Castle LLP is a limited liability partnership, incorporated in England & Wales, registered number OC345774 . The Registered Office is 21 The Ridings, Cobham, Surrey, KT11 2PU.
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, excluding discounts, rebates, value added tax and after deducting management fees.
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:
Equipment 20% on reducing balance
Motor Vehicles 20% on reducing balance
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
Equipment Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 16,089 49,069 65,158
Additions 696 85,804 86,500
Disposals - (34,070 ) (34,070 )
As at 30 June 2024 16,785 100,803 117,588
Depreciation
As at 1 July 2023 11,589 38,319 49,908
Provided during the period 958 13,841 14,799
Disposals - (28,172 ) (28,172 )
As at 30 June 2024 12,547 23,988 36,535
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 4,238 76,815 81,053
As at 1 July 2023 4,500 10,750 15,250
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,975 15,086
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
VAT 2,394 9,937
Sundry creditors and accruals 783 3,233
3,177 13,170
Page 4