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 OC396876 Mr H J Baxendell Mr J J Baxendell Mrs L C Baxendell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC396876 2023-03-31 OC396876 2024-03-31 OC396876 2023-04-01 2024-03-31 OC396876 frs-core:Non-currentFinancialInstruments 2024-03-31 OC396876 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC396876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 OC396876 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC396876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 OC396876 frs-core:MotorVehicles 2023-04-01 2024-03-31 OC396876 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC396876 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC396876 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 OC396876 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC396876 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC396876 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC396876 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC396876 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC396876 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC396876 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 OC396876 2022-03-31 OC396876 2023-03-31 OC396876 2022-04-01 2023-03-31 OC396876 frs-core:Non-currentFinancialInstruments 2023-03-31
Registered number: OC396876
Bax Bees LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: OC396876
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 21,871 26,977
21,871 26,977
CURRENT ASSETS
Stocks 32,881 46,668
Debtors 1,005 725
Cash at bank and in hand 4,750 4,586
38,636 51,979
Creditors: Amounts Falling Due Within One Year (16,786 ) (14,757 )
NET CURRENT ASSETS (LIABILITIES) 21,850 37,222
TOTAL ASSETS LESS CURRENT LIABILITIES 43,721 64,199
Creditors: Amounts Falling Due After More Than One Year (21,285 ) (25,274 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 22,436 38,925
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 4,275 4,275
Other amounts 18,161 34,650
22,436 38,925
22,436 38,925
TOTAL MEMBERS' INTEREST
Amounts due from members (64) -
Loans and other debts due to members within one year 22,436 38,925
22,372 38,925
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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.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Mr H J Baxendell
Designated Member
31st January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
Bax Bees LLP is a limited liability partnership, incorporated in England & Wales, registered number OC396876 . The Registered Office is Plumley Smithy Plumley Moor Road, Plumley, Knutsford, Cheshire, WA16 0TZ.
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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. 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:
Leasehold 10% on cost
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts

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.
2.6. 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.
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2.7. Government Grant
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2023: 3)
1 3
4. Intangible Assets
Total
£
Cost
As at 1 April 2023 590
As at 31 March 2024 590
Amortisation
As at 1 April 2023 590
As at 31 March 2024 590
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2023 93,453
Additions 914
Disposals (209 )
As at 31 March 2024 94,158
Depreciation
As at 1 April 2023 66,476
Provided during the period 5,895
Disposals (84 )
As at 31 March 2024 72,287
Net Book Value
As at 31 March 2024 21,871
As at 1 April 2023 26,977
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6. Related Party Transactions
Included in creditors is a balance due to Bax Marketing Limited of £6,138 (2023: £5,340). Mr J Baxendell is a director and majority shareholder in Bax Marketing Limited.
During the year the company paid rent of £12,000 (2023; £7,000) to Bax Marketing Limited.
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