Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 true 1 May 2023 30 April 2024 30 April 2024 OC336581 Mr Kasper Paul Blond Mrs Melissa Blond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC336581 2023-04-30 OC336581 2024-04-30 OC336581 2023-05-01 2024-04-30 OC336581 frs-core:CurrentFinancialInstruments 2024-04-30 OC336581 frs-core:MotorVehicles 2024-04-30 OC336581 frs-core:MotorVehicles 2023-05-01 2024-04-30 OC336581 frs-core:MotorVehicles 2023-04-30 OC336581 frs-core:PlantMachinery 2024-04-30 OC336581 frs-core:PlantMachinery 2023-05-01 2024-04-30 OC336581 frs-core:PlantMachinery 2023-04-30 OC336581 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC336581 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2024-04-30 OC336581 frs-bus:FullAccounts 2023-05-01 2024-04-30 OC336581 frs-bus:SmallEntities 2023-05-01 2024-04-30 OC336581 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC336581 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 OC336581 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-01 2024-04-30 OC336581 frs-countries:EnglandWales 2023-05-01 2024-04-30 OC336581 frs-bus:PartnerLLP1 2023-05-01 2024-04-30 OC336581 frs-bus:PartnerLLP2 2023-05-01 2024-04-30 OC336581 2022-04-30 OC336581 2023-04-30 OC336581 2022-05-01 2023-04-30 OC336581 frs-core:CurrentFinancialInstruments 2023-04-30
Registered number: OC336581
Blond and Blond LLP
Members' Report and
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
LLP Information 1
Members' Report 2
Statement of Comprehensive Income 3
Balance Sheet 4—5
Notes to the Financial Statements 6—7
Page 1
LLP Information
Designated Members Mr Kasper Paul Blond
Mrs Melissa Blond
LLP Registration Number OC336581
Registered Office Pantyrelmen
Maesycrugiau
Pencader
Ceredigion
SA39 9LN
Bankers Lloyds Bank Plc
14 Molesworth Street
WADEBRIDGE
PL27 7DE
Page 1
Page 2
Members' Report
The members present their report and the financial statements for the year ended 30 April 2024.
Principal Activity
The LLP's principal activity continues to be that of mixed farming and woodland creation.
Members
The designated members who held office during the year were as follows:
Mr Kasper Paul Blond
Mrs Melissa Blond
 
Statement of Members' Responsibilities
The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the members by
Mr Kasper Paul Blond
Designated Member
31/12/2024
Page 2
Page 3
Statement of Comprehensive Income
2024 2023
Notes £ £
TURNOVER 7,909 6,362
Cost of sales (8,478 ) (9,293 )
GROSS LOSS (569 ) (2,931 )
Administrative expenses (40,224 ) (203,556 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS (40,793 ) (206,487 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR (40,793) (206,487)
The notes on pages 6 to 7 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,824 30,916
21,824 30,916
CURRENT ASSETS
Debtors 5 403,220 363,615
Cash at bank and in hand 187 1,258
403,407 364,873
NET CURRENT ASSETS (LIABILITIES) 403,407 364,873
TOTAL ASSETS LESS CURRENT LIABILITIES 425,231 395,789
NET ASSETS ATTRIBUTABLE TO MEMBERS 425,231 395,789
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 425,229 395,787
425,229 395,787
Equity
Members' other interests
Other reserves 2 2
2 2
425,231 395,789
TOTAL MEMBERS' INTEREST
Amounts due from members (402,767) (361,974)
Loans and other debts due to members within one year 425,229 395,787
Members' other interests 2 2
22,464 33,815
Page 4
Page 5
For the year ending 30 April 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members
Mr Kasper Paul Blond
Designated Member
31/12/2024
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Blond and Blond LLP is a limited liability partnership, incorporated in England & Wales, registered number OC336581 .

The Registered Office is Pantyrelmen, Maesycrugiau, Pencader, Ceredigion, SA39 9LN.
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 25%
Motor Vehicles 25%
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 14,570 21,795 36,365
As at 30 April 2024 14,570 21,795 36,365
Depreciation
As at 1 May 2023 - 5,449 5,449
Provided during the period 3,643 5,449 9,092
As at 30 April 2024 3,643 10,898 14,541
Net Book Value
As at 30 April 2024 10,927 10,897 21,824
As at 1 May 2023 14,570 16,346 30,916
Page 6
Page 7
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 453 1,641
Amounts due from members 402,767 361,974
403,220 363,615
Page 7