Acorah Software Products - Accounts Production 16.0.110 false true 31 October 2022 1 November 2021 false 1 November 2022 31 March 2024 31 March 2024 OC379368 Mrs Julie Clapham Mr Stephen Clapham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC379368 2022-10-31 OC379368 2024-03-31 OC379368 2022-11-01 2024-03-31 OC379368 frs-core:CurrentFinancialInstruments 2024-03-31 OC379368 frs-core:ComputerEquipment 2024-03-31 OC379368 frs-core:ComputerEquipment 2022-11-01 2024-03-31 OC379368 frs-core:ComputerEquipment 2022-10-31 OC379368 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2024-03-31 OC379368 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2024-03-31 OC379368 frs-bus:FilletedAccounts 2022-11-01 2024-03-31 OC379368 frs-bus:SmallEntities 2022-11-01 2024-03-31 OC379368 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2024-03-31 OC379368 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2024-03-31 OC379368 frs-countries:EnglandWales 2022-11-01 2024-03-31 OC379368 frs-bus:PartnerLLP1 2022-11-01 2024-03-31 OC379368 frs-bus:PartnerLLP2 2022-11-01 2024-03-31 OC379368 2021-10-31 OC379368 2022-10-31 OC379368 2021-11-01 2022-10-31 OC379368 frs-core:CurrentFinancialInstruments 2022-10-31
Registered number: OC379368
The Balance Sheet Surgery LLP
Unaudited Financial Statements
For the Period 1 November 2022 to 31 March 2024
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC379368
31 March 2024 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,078 3,247
3,078 3,247
CURRENT ASSETS
Debtors 5 31,001 28,319
Cash at bank and in hand 280,497 79,027
311,498 107,346
Creditors: Amounts Falling Due Within One Year 6 (58,215 ) (5,168 )
NET CURRENT ASSETS (LIABILITIES) 253,283 102,178
TOTAL ASSETS LESS CURRENT LIABILITIES 256,361 105,425
NET ASSETS ATTRIBUTABLE TO MEMBERS 256,361 105,425
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 492,571 209,864
492,571 209,864
Equity
Members' other interests
Members' capital (610,079) (478,308)
Other reserves 373,869 373,869
(236,210) (104,439)
256,361 105,425
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 492,571 209,864
Members' other interests (236,210) (104,439)
256,361 105,425
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 Stephen Clapham
Designated Member
28th January 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
The Balance Sheet Surgery LLP is a limited liability partnership, incorporated in England & Wales, registered number OC379368 . The Registered Office is 8 Hermitage Street , London, W2 1BE.
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 represents net invoiced sales of services, excluding value added tax.
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 25% on reducing balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was:
31 March 2024 31 October 2022
Office and administration 2 2
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 7,344
Additions 1,519
As at 31 March 2024 8,863
Depreciation
As at 1 November 2022 4,097
Provided during the period 1,688
As at 31 March 2024 5,785
Net Book Value
As at 31 March 2024 3,078
As at 1 November 2022 3,247
Page 3
Page 4
5. Debtors
31 March 2024 31 October 2022
£ £
Due within one year
Trade debtors 28,608 25,041
Prepayments and accrued income 233 227
Other debtors 2,160 3,051
31,001 28,319
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 October 2022
£ £
Other taxes and social security 5,848 -
Other creditors 37 78
Accruals & Deferred Income 52,330 5,090
58,215 5,168
Page 4