Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 March 2024 31 March 2024 OC390793 Mr Daniel Larner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC390793 2023-01-31 OC390793 2024-03-31 OC390793 2023-02-01 2024-03-31 OC390793 frs-core:CurrentFinancialInstruments 2024-03-31 OC390793 frs-core:Non-currentFinancialInstruments 2024-03-31 OC390793 frs-core:ComputerEquipment 2024-03-31 OC390793 frs-core:ComputerEquipment 2023-02-01 2024-03-31 OC390793 frs-core:ComputerEquipment 2023-01-31 OC390793 frs-core:MotorVehicles 2024-03-31 OC390793 frs-core:MotorVehicles 2023-02-01 2024-03-31 OC390793 frs-core:MotorVehicles 2023-01-31 OC390793 frs-core:PlantMachinery 2024-03-31 OC390793 frs-core:PlantMachinery 2023-02-01 2024-03-31 OC390793 frs-core:PlantMachinery 2023-01-31 OC390793 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-03-31 OC390793 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-03-31 OC390793 frs-bus:FilletedAccounts 2023-02-01 2024-03-31 OC390793 frs-bus:SmallEntities 2023-02-01 2024-03-31 OC390793 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-03-31 OC390793 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-03-31 OC390793 frs-core:CurrentFinancialInstruments 1 2024-03-31 OC390793 frs-core:CurrentFinancialInstruments 2 2024-03-31 OC390793 frs-countries:EnglandWales 2023-02-01 2024-03-31 OC390793 frs-bus:PartnerLLP1 2023-02-01 2024-03-31 OC390793 2022-01-31 OC390793 2023-01-31 OC390793 2022-02-01 2023-01-31 OC390793 frs-core:CurrentFinancialInstruments 2023-01-31 OC390793 frs-core:Non-currentFinancialInstruments 2023-01-31 OC390793 frs-core:CurrentFinancialInstruments 1 2023-01-31 OC390793 frs-core:CurrentFinancialInstruments 2 2023-01-31
Registered number: OC390793
Larbre Maintenance Services LLP
Unaudited Financial Statements
For the Period 1 February 2023 to 31 March 2024
R & M Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC390793
31 March 2024 31 January 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,204 25,236
22,204 25,236
CURRENT ASSETS
Debtors 5 578,182 398,498
Cash at bank and in hand 35,527 39,601
613,709 438,099
Creditors: Amounts Falling Due Within One Year 6 (383,422 ) (301,748 )
NET CURRENT ASSETS (LIABILITIES) 230,287 136,351
TOTAL ASSETS LESS CURRENT LIABILITIES 252,491 161,587
Creditors: Amounts Falling Due After More Than One Year 7 (15,293 ) (28,193 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 237,198 133,394
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (43,455) (102,194)
Other amounts 90,242 90,242
46,787 (11,952)
Equity
Members' other interests
Other reserves 190,411 145,346
190,411 145,346
237,198 133,394
TOTAL MEMBERS' INTEREST
Amounts due from members (386,242) (176,849)
Loans and other debts due to members within one year 46,787 (11,952)
Members' other interests 190,411 145,346
(149,044) (43,455)
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 Daniel Larner
Designated Member
31/01/2025
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
Larbre Maintenance Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC390793 . The Registered Office is 17 Tolmers Gardens, Cuffley, Potters Bar, Hertfordshire, EN6 4JE.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 42,590 10,075 3,265 55,930
Additions 4,200 - - 4,200
As at 31 March 2024 46,790 10,075 3,265 60,130
Depreciation
As at 1 February 2023 20,426 7,543 2,725 30,694
Provided during the period 6,547 506 179 7,232
As at 31 March 2024 26,973 8,049 2,904 37,926
Net Book Value
As at 31 March 2024 19,817 2,026 361 22,204
As at 1 February 2023 22,164 2,532 540 25,236
Page 3
Page 4
5. Debtors
31 March 2024 31 January 2023
£ £
Due within one year
Trade debtors 22,992 52,701
Other debtors 168,948 168,948
Amounts due from members 386,242 176,849
578,182 398,498
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 January 2023
£ £
Trade creditors 42,550 38,550
Bank loans and overdrafts 10,000 10,000
VAT 155,849 78,175
Other creditors 83,800 83,800
Other creditors (1) 87,835 87,835
Other creditors (2) 3,388 3,388
383,422 301,748
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 January 2023
£ £
Bank loans 15,293 28,193
Page 4