Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 March 2024 31 March 2024 OC339090 Mrs Barbara Downey Mr Martin Pownall Mrs Joanne Pownall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC339090 2023-05-31 OC339090 2024-03-31 OC339090 2023-06-01 2024-03-31 OC339090 frs-core:CurrentFinancialInstruments 2024-03-31 OC339090 frs-core:Non-currentFinancialInstruments 2024-03-31 OC339090 frs-core:ComputerEquipment 2024-03-31 OC339090 frs-core:ComputerEquipment 2023-06-01 2024-03-31 OC339090 frs-core:ComputerEquipment 2023-05-31 OC339090 frs-core:MotorVehicles 2024-03-31 OC339090 frs-core:MotorVehicles 2023-06-01 2024-03-31 OC339090 frs-core:MotorVehicles 2023-05-31 OC339090 frs-core:PlantMachinery 2024-03-31 OC339090 frs-core:PlantMachinery 2023-06-01 2024-03-31 OC339090 frs-core:PlantMachinery 2023-05-31 OC339090 frs-core:WithinOneYear 2024-03-31 OC339090 frs-bus:LimitedLiabilityPartnershipLLP 2023-06-01 2024-03-31 OC339090 frs-bus:LimitedLiabilityPartnershipsSORP 2023-06-01 2024-03-31 OC339090 frs-bus:FilletedAccounts 2023-06-01 2024-03-31 OC339090 frs-bus:SmallEntities 2023-06-01 2024-03-31 OC339090 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-03-31 OC339090 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-03-31 OC339090 frs-core:CostValuation 2023-05-31 OC339090 frs-core:CostValuation 2024-03-31 OC339090 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 OC339090 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 OC339090 frs-core:CurrentFinancialInstruments 1 2024-03-31 OC339090 frs-core:CurrentFinancialInstruments 2 2024-03-31 OC339090 frs-core:Non-currentFinancialInstruments 3 2024-03-31 OC339090 frs-countries:EnglandWales 2023-06-01 2024-03-31 OC339090 frs-bus:PartnerLLP1 2023-06-01 2024-03-31 OC339090 frs-bus:PartnerLLP2 2023-06-01 2024-03-31 OC339090 frs-bus:PartnerLLP3 2023-06-01 2024-03-31 OC339090 2022-05-31 OC339090 2023-05-31 OC339090 2022-06-01 2023-05-31 OC339090 frs-core:CurrentFinancialInstruments 2023-05-31 OC339090 frs-core:Non-currentFinancialInstruments 2023-05-31 OC339090 frs-core:WithinOneYear 2023-05-31 OC339090 frs-core:CurrentFinancialInstruments 1 2023-05-31 OC339090 frs-core:CurrentFinancialInstruments 2 2023-05-31 OC339090 frs-core:CurrentFinancialInstruments 3 2023-05-31 OC339090 frs-core:Non-currentFinancialInstruments 3 2023-05-31
Registered number: OC339090
Brown Fisher Consulting LLP
Unaudited Financial Statements
For the Period 1 June 2023 to 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC339090
31 March 2024 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,772 26,911
Investments 5 200 200
10,972 27,111
CURRENT ASSETS
Stocks 6 500 500
Debtors 7 231,107 202,517
Cash at bank and in hand 38,993 29,251
270,600 232,268
Creditors: Amounts Falling Due Within One Year 8 (104,458 ) (130,682 )
NET CURRENT ASSETS (LIABILITIES) 166,142 101,586
TOTAL ASSETS LESS CURRENT LIABILITIES 177,114 128,697
Creditors: Amounts Falling Due After More Than One Year 9 (9,055 ) (10,263 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 168,059 118,434
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 168,059 118,434
168,059 118,434
168,059 118,434
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 168,059 118,434
168,059 118,434
Page 1
Page 2
For the period 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 Martin Pownall
Designated Member
19/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brown Fisher Consulting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC339090 . The Registered Office is 10 Cleadon Lea, Cleadon, Sunderland, SR6 7TQ.
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% on cost
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 period was: 7 (2023: 8)
7 8
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 5,443 96,262 6,143 107,848
Disposals - (13,086 ) - (13,086 )
As at 31 March 2024 5,443 83,176 6,143 94,762
Depreciation
As at 1 June 2023 5,290 72,194 3,453 80,937
Provided during the period 129 15,449 561 16,139
Disposals - (13,086 ) - (13,086 )
As at 31 March 2024 5,419 74,557 4,014 83,990
Net Book Value
As at 31 March 2024 24 8,619 2,129 10,772
As at 1 June 2023 153 24,068 2,690 26,911
5. Investments
Subsidiaries
£
Cost
As at 1 June 2023 200
As at 31 March 2024 200
Provision
As at 1 June 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 200
As at 1 June 2023 200
6. Stocks
31 March 2024 31 May 2023
£ £
Materials 500 500
Page 4
Page 5
7. Debtors
31 March 2024 31 May 2023
£ £
Due within one year
Trade debtors 209,016 201,687
Prepayments and accrued income 9,319 700
Other taxes and social security 5,132 -
Amounts owed by subsidiaries 7,640 130
231,107 202,517
8. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 May 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,402
Trade creditors 28,779 76,036
Other taxes and social security - 2,829
VAT 29,318 20,103
Net wages 8,231 -
Other creditors 21,350 21,350
Pension liability 1,204 1,392
Credit card 6,717 1,092
Member loans - 2,778
Accruals and deferred income 8,859 3,700
104,458 130,682
9. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 May 2023
£ £
Member loans - repayable after one year 9,055 10,263
10. Obligations Under Finance Leases and Hire Purchase
31 March 2024 31 May 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 1,402
Page 5