Acorah Software Products - Accounts Production 16.1.300 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 OC382829 Tracy Dighton Darren Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC382829 2023-02-28 OC382829 2024-02-28 OC382829 2023-03-01 2024-02-28 OC382829 frs-core:CurrentFinancialInstruments 2024-02-28 OC382829 frs-core:ComputerEquipment 2024-02-28 OC382829 frs-core:ComputerEquipment 2023-03-01 2024-02-28 OC382829 frs-core:ComputerEquipment 2023-02-28 OC382829 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-01 2024-02-28 OC382829 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-01 2024-02-28 OC382829 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 OC382829 frs-bus:SmallEntities 2023-03-01 2024-02-28 OC382829 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 OC382829 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 OC382829 frs-countries:EnglandWales 2023-03-01 2024-02-28 OC382829 frs-bus:PartnerLLP1 2023-03-01 2024-02-28 OC382829 frs-bus:PartnerLLP2 2023-03-01 2024-02-28 OC382829 2022-02-28 OC382829 2023-02-28 OC382829 2022-03-01 2023-02-28 OC382829 frs-core:CurrentFinancialInstruments 2023-02-28
Registered number: OC382829
Crowflies Communications LLP
Unaudited Financial Statements
For The Year Ended 28 February 2024
Roger A Hughes
ICPA
Wayside Forge Hill
Aldington
Ashford
TN25 7DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC382829
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 193 227
193 227
CURRENT ASSETS
Cash at bank and in hand 5,389 8,587
5,389 8,587
Creditors: Amounts Falling Due Within One Year 5 (312 ) (349 )
NET CURRENT ASSETS (LIABILITIES) 5,077 8,238
TOTAL ASSETS LESS CURRENT LIABILITIES 5,270 8,465
NET ASSETS ATTRIBUTABLE TO MEMBERS 5,270 8,465
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 2,824 425
2,824 425
Equity
Members' other interests
Members' capital (10,730) (5,136)
Other reserves 13,176 13,176
2,446 8,040
5,270 8,465
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 2,824 425
Members' other interests 2,446 8,040
5,270 8,465
Page 1
Page 2
For the year ending 28 February 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
Darren Johnson
Designated Member
21st October 2024
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
Crowflies Communications LLP is a limited liability partnership, incorporated in England & Wales, registered number OC382829 . The Registered Office is Wayside, Forge Hill, Aldington, Kent, TN25 7DT.
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 15%
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 944
As at 28 February 2024 944
Depreciation
As at 1 March 2023 717
Provided during the period 34
As at 28 February 2024 751
Net Book Value
As at 28 February 2024 193
As at 1 March 2023 227
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 312 349
Page 4