Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 OC422247 Mr Andrew Hodges Mr Harry Hodges iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC422247 2023-04-30 OC422247 2024-04-30 OC422247 2023-05-01 2024-04-30 OC422247 frs-core:CurrentFinancialInstruments 2024-04-30 OC422247 frs-core:Non-currentFinancialInstruments 2024-04-30 OC422247 frs-core:MotorVehicles 2024-04-30 OC422247 frs-core:MotorVehicles 2023-05-01 2024-04-30 OC422247 frs-core:MotorVehicles 2023-04-30 OC422247 frs-core:PlantMachinery 2024-04-30 OC422247 frs-core:PlantMachinery 2023-05-01 2024-04-30 OC422247 frs-core:PlantMachinery 2023-04-30 OC422247 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC422247 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2024-04-30 OC422247 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 OC422247 frs-bus:SmallEntities 2023-05-01 2024-04-30 OC422247 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC422247 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 OC422247 frs-countries:EnglandWales 2023-05-01 2024-04-30 OC422247 frs-bus:PartnerLLP1 2023-05-01 2024-04-30 OC422247 frs-bus:PartnerLLP2 2023-05-01 2024-04-30 OC422247 2022-04-30 OC422247 2023-04-30 OC422247 2022-05-01 2023-04-30 OC422247 frs-core:CurrentFinancialInstruments 2023-04-30 OC422247 frs-core:Non-currentFinancialInstruments 2023-04-30
Registered number: OC422247
Hodges Building and Maintenance LLP
Unaudited Financial Statements
For The Year Ended 30 April 2024
CS Accountancy
Sutcliffe
Bromley Green Road
Ashford
Kent
TN26 2EG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC422247
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 3,576
- 3,576
CURRENT ASSETS
Debtors 5 382,264 360,082
382,264 360,082
Creditors: Amounts Falling Due Within One Year 6 (29,432 ) (80,117 )
NET CURRENT ASSETS (LIABILITIES) 352,832 279,965
TOTAL ASSETS LESS CURRENT LIABILITIES 352,832 283,541
Creditors: Amounts Falling Due After More Than One Year 7 (262,747 ) (193,456 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 90,085 90,085
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 46,390 46,390
46,390 46,390
Equity
Members' other interests
Other reserves 43,695 43,695
43,695 43,695
90,085 90,085
TOTAL MEMBERS' INTEREST
Amounts due from members (382,264) (260,957)
Loans and other debts due to members within one year 46,390 46,390
Members' other interests 43,695 43,695
(292,179) (170,872)
Page 1
Page 2
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 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 Andrew Hodges
Designated Member
26/01/2025
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
Hodges Building and Maintenance LLP is a limited liability partnership, incorporated in England & Wales, registered number OC422247 . The Registered Office is Sutcliffe, Bromley Green Road, Ashford, Kent, TN26 2EG.
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 50%
Motor Vehicles 25%
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2023: NIL)
1 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 17,880 5,000 22,880
As at 30 April 2024 17,880 5,000 22,880
Depreciation
As at 1 May 2023 14,304 5,000 19,304
Provided during the period 3,576 - 3,576
As at 30 April 2024 17,880 5,000 22,880
Net Book Value
As at 30 April 2024 - - -
As at 1 May 2023 3,576 - 3,576
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 98,470
VAT - 655
Amounts due from members 382,264 260,957
382,264 360,082
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Bank loans and overdrafts 28,698 80,116
VAT 733 -
29,432 80,117
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 262,747 193,456
Page 4