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 OC418371 Mrs Barbra Jayne Frost iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC418371 2023-03-31 OC418371 2024-03-31 OC418371 2023-04-01 2024-03-31 OC418371 frs-core:CurrentFinancialInstruments 2024-03-31 OC418371 frs-core:Non-currentFinancialInstruments 2024-03-31 OC418371 frs-core:ComputerEquipment 2024-03-31 OC418371 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC418371 frs-core:ComputerEquipment 2023-03-31 OC418371 frs-core:FurnitureFittings 2024-03-31 OC418371 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC418371 frs-core:FurnitureFittings 2023-03-31 OC418371 frs-core:MotorVehicles 2024-03-31 OC418371 frs-core:MotorVehicles 2023-04-01 2024-03-31 OC418371 frs-core:MotorVehicles 2023-03-31 OC418371 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC418371 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC418371 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC418371 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC418371 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC418371 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC418371 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC418371 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC418371 2022-03-31 OC418371 2023-03-31 OC418371 2022-04-01 2023-03-31 OC418371 frs-core:CurrentFinancialInstruments 2023-03-31 OC418371 frs-core:Non-currentFinancialInstruments 2023-03-31
Registered number: OC418371
Rugbytots Wiltshire LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC418371
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,464 919
12,464 919
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 2,304 1,008
Cash at bank and in hand 6,946 2
19,250 11,010
Creditors: Amounts Falling Due Within One Year 7 (9,064 ) (17,925 )
NET CURRENT ASSETS (LIABILITIES) 10,186 (6,915 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,650 (5,996 )
Creditors: Amounts Falling Due After More Than One Year 8 (26,770 ) (26,510 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (4,120 ) (32,506 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 34,966 18,119
34,966 18,119
Equity
Members' other interests
Members' capital (39,086) (50,625)
(39,086) (50,625)
(4,120) (32,506)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 34,966 18,119
Members' other interests (39,086) (50,625)
(4,120) (32,506)
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
Mrs Barbra Jayne Frost
Designated Member
29/01/2025
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
Rugbytots Wiltshire LLP is a limited liability partnership, incorporated in England & Wales, registered number OC418371 . The Registered Office is 1 Peach Street, Wokingham, Berkshire, RG40 1XJ.
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:
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. 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, including members with contracts of employment, during the year was: 17 (2023: 17)
17 17
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 - 636 743 1,379
Additions 13,270 186 - 13,456
As at 31 March 2024 13,270 822 743 14,835
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2023 - 212 248 460
Provided during the period 1,548 178 185 1,911
As at 31 March 2024 1,548 390 433 2,371
Net Book Value
As at 31 March 2024 11,722 432 310 12,464
As at 1 April 2023 - 424 495 919
5. Stocks
2024 2023
£ £
Finished goods 10,000 10,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,304 1,008
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,167 11,370
Other taxes and social security 168 124
Net wages 2,329 4,031
Accruals and deferred income 2,400 2,400
9,064 17,925
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,770 26,510
Page 4