Acorah Software Products - Accounts Production 15.0.400 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC308821 Mr Julian Cheasley Mr Jeffrey Steel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC308821 2023-03-31 OC308821 2024-03-31 OC308821 2023-04-01 2024-03-31 OC308821 frs-core:CurrentFinancialInstruments 2024-03-31 OC308821 frs-core:Non-currentFinancialInstruments 2024-03-31 OC308821 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 OC308821 frs-core:FurnitureFittings 2024-03-31 OC308821 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC308821 frs-core:FurnitureFittings 2023-03-31 OC308821 frs-core:OtherResidualIntangibleAssets 2024-03-31 OC308821 frs-core:OtherResidualIntangibleAssets 2023-04-01 2024-03-31 OC308821 frs-core:OtherResidualIntangibleAssets 2023-03-31 OC308821 frs-core:PlantMachinery 2024-03-31 OC308821 frs-core:PlantMachinery 2023-04-01 2024-03-31 OC308821 frs-core:PlantMachinery 2023-03-31 OC308821 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC308821 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC308821 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC308821 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC308821 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC308821 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC308821 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC308821 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC308821 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC308821 2022-03-31 OC308821 2023-03-31 OC308821 2022-04-01 2023-03-31 OC308821 frs-core:CurrentFinancialInstruments 2023-03-31 OC308821 frs-core:Non-currentFinancialInstruments 2023-03-31
Registered number: OC308821
CS Partnership LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Yates & Co (Accountants) Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC308821
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,125 8,075
Tangible Assets 5 3,939 4,927
11,064 13,002
CURRENT ASSETS
Stocks 6 9,874 4,895
Debtors 7 22,492 30,293
Cash at bank and in hand 1,258 6,761
33,624 41,949
Creditors: Amounts Falling Due Within One Year 8 (13,307 ) (19,173 )
NET CURRENT ASSETS (LIABILITIES) 20,317 22,776
TOTAL ASSETS LESS CURRENT LIABILITIES 31,381 35,778
Creditors: Amounts Falling Due After More Than One Year 9 - (3,847 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 31,381 31,931
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 31,381 31,931
31,381 31,931
31,381 31,931
TOTAL MEMBERS' INTEREST
Amounts due from members (10,578) (19,110)
Loans and other debts due to members within one year 31,381 31,931
20,803 12,821
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Page 2
For the year 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
Mr Jeffrey Steel
Designated Member
27/01/2025
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
CS Partnership LLP Registered number OC308821 is a Limited Liability Partnership incorporated in England & Wales. The Registered Office is 7 St. Georges Yard, Castle Street, Farnham, Surrey, GU9 7LW.
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.

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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are for a Franchise. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 3 years on cost
Fixtures & Fittings 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
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Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 9,500
As at 31 March 2024 9,500
Amortisation
As at 1 April 2023 1,425
Provided during the period 950
As at 31 March 2024 2,375
Net Book Value
As at 31 March 2024 7,125
As at 1 April 2023 8,075
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 3,953 33,248 37,201
As at 31 March 2024 3,953 33,248 37,201
Depreciation
As at 1 April 2023 1,127 31,147 32,274
Provided during the period 525 463 988
As at 31 March 2024 1,652 31,610 33,262
Net Book Value
As at 31 March 2024 2,301 1,638 3,939
As at 1 April 2023 2,826 2,101 4,927
6. Stocks
2024 2023
£ £
Work in progress 9,874 4,895
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,515 5,612
Other debtors 15,977 24,681
22,492 30,293
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 90 1,200
Bank loans and overdrafts 2,892 5,932
Other loans 3,345 5,036
Other creditors 4,013 2,463
Taxation and social security 2,967 4,542
13,307 19,173
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans - 3,847
Page 5