Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC364043 Mr Peter Ferns Mr Ian Hulmes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC364043 2023-03-31 OC364043 2024-03-31 OC364043 2023-04-01 2024-03-31 OC364043 frs-core:CurrentFinancialInstruments 2024-03-31 OC364043 frs-core:Non-currentFinancialInstruments 2024-03-31 OC364043 frs-core:ComputerEquipment 2024-03-31 OC364043 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC364043 frs-core:ComputerEquipment 2023-03-31 OC364043 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC364043 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC364043 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC364043 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC364043 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC364043 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC364043 frs-core:CostValuation 2023-03-31 OC364043 frs-core:CostValuation 2024-03-31 OC364043 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 OC364043 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 OC364043 frs-core:CurrentFinancialInstruments 2 2024-03-31 OC364043 frs-core:CurrentFinancialInstruments 3 2024-03-31 OC364043 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC364043 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC364043 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC364043 2022-03-31 OC364043 2023-03-31 OC364043 2022-04-01 2023-03-31 OC364043 frs-core:CurrentFinancialInstruments 2023-03-31 OC364043 frs-core:Non-currentFinancialInstruments 2023-03-31 OC364043 frs-core:CurrentFinancialInstruments 2 2023-03-31 OC364043 frs-core:CurrentFinancialInstruments 3 2023-03-31
Registered number: OC364043
Camargue Chambers LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
The Accountancy People Manchester Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC364043
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,736 5,586
Investments 5 120,000 120,000
123,736 125,586
CURRENT ASSETS
Debtors 6 277,642 310,571
Cash at bank and in hand 22,113 147,366
299,755 457,937
Creditors: Amounts Falling Due Within One Year 7 (405,850 ) (556,058 )
NET CURRENT ASSETS (LIABILITIES) (106,095 ) (98,121 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,641 27,465
Creditors: Amounts Falling Due After More Than One Year 8 (17,641 ) (27,465 )
NET ASSETS ATTRIBUTABLE TO MEMBERS - -
REPRESENTED BY:
TOTAL MEMBERS' INTEREST
Amounts due from members (105,304) (138,233)
(105,304) (138,233)
Page 1
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 Peter Ferns
Designated Member
28 January 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
Camargue Chambers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC364043 . The Registered Office is Pure Offices Ltd Brooks Drive, Cheadle Royal Business Park, Cheadle, Cheshire, SK8 3TD.
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:
Computer Equipment 20% straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 13,511
As at 31 March 2024 13,511
Depreciation
As at 1 April 2023 7,925
Provided during the period 1,850
As at 31 March 2024 9,775
Net Book Value
As at 31 March 2024 3,736
As at 1 April 2023 5,586
Page 3
Page 4
5. Investments
Other
£
Cost
As at 1 April 2023 120,000
As at 31 March 2024 120,000
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 120,000
As at 1 April 2023 120,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 172,338 172,338
Amounts due from members 105,304 138,233
277,642 310,571
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 49,416 37,941
Bank loans and overdrafts 10,648 10,648
Other taxes and social security 4,329 2,643
Other creditors 212,614 374,138
Other creditors (2) 8,361 31,694
Other creditors (3) 734 466
Accruals and deferred income 119,748 98,528
405,850 556,058
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,641 27,465
Page 4