Acorah Software Products - Accounts Production 16.1.300 false true false 27 March 2023 31 March 2024 31 March 2024 OC446560 Mr Richard Tovee Mrs Paramjit Kaur Tovee Mr Richard James Tovee and Mrs Paramjit Kaur Tovee, each holding 50% of the Members capital, equally false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC446560 2023-03-26 OC446560 2024-03-31 OC446560 2023-03-27 2024-03-31 OC446560 frs-core:CurrentFinancialInstruments 2024-03-31 OC446560 frs-core:ComputerEquipment 2023-03-27 2024-03-31 OC446560 frs-core:FurnitureFittings 2023-03-27 2024-03-31 OC446560 frs-core:MotorVehicles 2024-03-31 OC446560 frs-core:MotorVehicles 2023-03-27 2024-03-31 OC446560 frs-core:MotorVehicles 2023-03-26 OC446560 frs-core:PlantMachinery 2024-03-31 OC446560 frs-core:PlantMachinery 2023-03-27 2024-03-31 OC446560 frs-core:PlantMachinery 2023-03-26 OC446560 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-27 2024-03-31 OC446560 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-27 2024-03-31 OC446560 frs-bus:FilletedAccounts 2023-03-27 2024-03-31 OC446560 frs-bus:SmallEntities 2023-03-27 2024-03-31 OC446560 frs-bus:AuditExempt-NoAccountantsReport 2023-03-27 2024-03-31 OC446560 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-27 2024-03-31 OC446560 1 2023-03-27 2024-03-31 OC446560 frs-countries:EnglandWales 2023-03-27 2024-03-31 OC446560 frs-bus:PartnerLLP1 2023-03-27 2024-03-31 OC446560 frs-bus:PartnerLLP2 2023-03-27 2024-03-31
Registered number: OC446560
Berkshire Family Karate LLP
Unaudited Financial Statements
For the Period 27 March 2023 to 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC446560
31 March 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 27,989
27,989
CURRENT ASSETS
Debtors 5 55,561
Cash at bank and in hand 3,696
59,257
Creditors: Amounts Falling Due Within One Year 6 (1,922 )
NET CURRENT ASSETS (LIABILITIES) 57,335
TOTAL ASSETS LESS CURRENT LIABILITIES 85,324
NET ASSETS ATTRIBUTABLE TO MEMBERS 85,324
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 85,324
85,324
85,324
TOTAL MEMBERS' INTEREST
Amounts due from members (1,676)
Loans and other debts due to members within one year 85,324
83,648
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 Richard Tovee
Designated Member
20/03/2025
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
Berkshire Family Karate LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446560 . The Registered Office is First Floor, 24 Richfield Avenue, Caversham, Reading, England, RG1 8EQ.

The LLP act as an intermediary to facilitate the members to provide karate tuition services. The LLP exists to facilitate the administration and operations of the members' tuition activities.
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%
Motor Vehicles 20%
Fixtures & Fittings 25%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL
-
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 27 March 2023 - - -
Additions 10,550 25,096 35,646
As at 31 March 2024 10,550 25,096 35,646
...CONTINUED
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Page 4
Depreciation
As at 27 March 2023 - - -
Provided during the period 2,638 5,019 7,657
As at 31 March 2024 2,638 5,019 7,657
Net Book Value
As at 31 March 2024 7,912 20,077 27,989
As at 27 March 2023 - - -
5. Debtors
31 March 2024
£
Due within one year
Trade debtors 33,885
Prepayments and accrued income 20,000
Amounts due from members 1,676
55,561
6. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Accruals 1,806
Amounts owed to related parties 116
1,922
7. Related Party Transactions
The Partnership is a Related Party to WearWolf Merchandise Ltd. As at the year ended 31 March 2024, the Partnership was owed a net amount due from its related parties, totalling £1,560.
8. Controlling Party
The LLP's ultimate controlling parties are Mr Richard James Tovee and Mrs Paramjit Kaur Tovee, each holding 50% of the Members capital, equally .
Page 4