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 NC000018 Mrs Alwena Nelson Mr Colin Nelson the members true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NC000018 2023-03-31 NC000018 2024-03-31 NC000018 2023-04-01 2024-03-31 NC000018 frs-core:CurrentFinancialInstruments 2024-03-31 NC000018 frs-core:Non-currentFinancialInstruments 2024-03-31 NC000018 frs-core:BetweenOneFiveYears 2024-03-31 NC000018 frs-core:PlantMachinery 2024-03-31 NC000018 frs-core:PlantMachinery 2023-04-01 2024-03-31 NC000018 frs-core:PlantMachinery 2023-03-31 NC000018 frs-core:WithinOneYear 2024-03-31 NC000018 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 NC000018 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 NC000018 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 NC000018 frs-bus:SmallEntities 2023-04-01 2024-03-31 NC000018 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 NC000018 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 NC000018 1 2023-04-01 2024-03-31 NC000018 frs-countries:NorthernIreland 2023-04-01 2024-03-31 NC000018 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 NC000018 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 NC000018 2022-03-31 NC000018 2023-03-31 NC000018 2022-04-01 2023-03-31 NC000018 frs-core:CurrentFinancialInstruments 2023-03-31 NC000018 frs-core:Non-currentFinancialInstruments 2023-03-31 NC000018 frs-core:BetweenOneFiveYears 2023-03-31 NC000018 frs-core:WithinOneYear 2023-03-31
Registered number: NC000018
CN Joinery and Building Services LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Allen Fleming CA Limited
Chartered Accountants & Chartered Tax Advisors
161-163 Upper Lisburn Road
Finaghy
Belfast
BT10 0LJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NC000018
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 377,936 379,549
377,936 379,549
CURRENT ASSETS
Stocks 5 408,562 181,973
Debtors 6 85,196 361,563
Cash at bank and in hand 977 3,685
494,735 547,221
Creditors: Amounts Falling Due Within One Year 7 (372,631 ) (407,197 )
NET CURRENT ASSETS (LIABILITIES) 122,104 140,024
TOTAL ASSETS LESS CURRENT LIABILITIES 500,040 519,573
Creditors: Amounts Falling Due After More Than One Year 8 (166,027 ) (78,272 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 334,013 441,301
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 180,370 116,225
Other amounts 65,854 237,287
246,224 353,512
Equity
Members' other interests
Members' capital (64,056) (64,056)
Other reserves 151,845 151,845
87,789 87,789
334,013 441,301
TOTAL MEMBERS' INTEREST
Amounts due from members (13,188) -
...CONTINUED
Page 1
Page 2
Loans and other debts due to members within one year 246,224 353,512
Members' other interests 87,789 87,789
320,825 441,301
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
Mr Colin Nelson
Designated Member
29 January 2025
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
CN Joinery and Building Services LLP is a limited liability partnership, incorporated in Northern Ireland, registered number NC000018 . The Registered Office is 26 Mountview Road, Ballynahinch, Co Down, Northern Ireland, BT24 8JR.
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 comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10-12.5% reducing balance
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 directors, during the year was: 9 (2023: 9)
9 9
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 714,998
Additions 59,990
Disposals (62,996 )
As at 31 March 2024 711,992
Depreciation
As at 1 April 2023 335,449
Provided during the period 38,683
Disposals (40,076 )
As at 31 March 2024 334,056
Net Book Value
As at 31 March 2024 377,936
As at 1 April 2023 379,549
5. Stocks
2024 2023
£ £
Stock 408,562 181,973
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 51,891 340,252
Other debtors - 21,311
VAT 20,117 -
Amounts due from members 13,188 -
85,196 361,563
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 50,593 16,574
Trade creditors 145,360 202,512
Bank loans and overdrafts 100,789 93,185
Other taxes and social security 63,713 79,812
VAT - 1,817
Other creditors 12,176 13,297
372,631 407,197
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 142,781 45,098
Bank loans 23,246 33,174
166,027 78,272
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 50,593 16,574
Later than one year and not later than five years 142,781 45,098
193,374 61,672
193,374 61,672
10. Ultimate Controlling Party
The LLP's ultimate controlling party is the members .
Page 5