Acorah Software Products - Accounts Production 16.3.350 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 OC335987 Mr M Shah Mrs R Shah Mr R C Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC335987 2024-04-05 OC335987 2025-04-05 OC335987 2024-04-06 2025-04-05 OC335987 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-06 2025-04-05 OC335987 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 OC335987 frs-core:MotorVehicles 2024-04-06 2025-04-05 OC335987 frs-core:PlantMachinery 2024-04-06 2025-04-05 OC335987 frs-core:OtherReservesSubtotal 2024-04-05 OC335987 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC335987 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC335987 frs-bus:AbridgedAccounts 2024-04-06 2025-04-05 OC335987 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC335987 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC335987 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC335987 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC335987 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC335987 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC335987 frs-bus:PartnerLLP3 2024-04-06 2025-04-05 OC335987 2023-04-05 OC335987 2024-04-05 OC335987 2023-04-06 2024-04-05 OC335987 frs-core:OtherReservesSubtotal 2023-04-05
Registered number: OC335987
Maniben LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 5 April 2025
Contents
Page
Abridged Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Abridged Financial Statements 4—5
Page 1
Abridged Balance Sheet
Registered number: OC335987
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,494,905 1,494,905
1,494,905 1,494,905
CURRENT ASSETS
Debtors 5 83,181 91,142
Cash at bank and in hand 88,161 49,957
171,342 141,099
Creditors: Amounts Falling Due Within One Year (11,107 ) (14,116 )
NET CURRENT ASSETS (LIABILITIES) 160,235 126,983
TOTAL ASSETS LESS CURRENT LIABILITIES 1,655,140 1,621,888
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,655,140 1,621,888
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability 512,293 512,292
512,293 512,292
Equity
Members' other interests
Other reserves 1,142,847 1,109,596
1,142,847 1,109,596
1,655,140 1,621,888
TOTAL MEMBERS' INTEREST
Loans and other debts due to members 512,293 512,292
Members' other interests 1,142,847 1,109,596
1,655,140 1,621,888
Page 1
Page 2
For the year ending 5 April 2025 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 Balance Sheet for the year end 5 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Mr M Shah
Designated Member
Mrs R Shah
Designated Member
8 May 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Other Reserves Members'Capital classified as Debt Other amounts Total Debts Total members' interest
£ £ £ £ £
Amounts due to members - 512,292 - 512,292 -
Balance at 6 April 2023 987,336 512,292 - 512,292 1,499,628
Members' remuneration charged as an expense, including employment and retirement benefit costs - - - - -
Profit/(loss) for the financial year available for discretionary division among members 127,260 - - - 127,260
Members' interests after profit/(loss) for the year 1,114,596 512,292 - 512,292 1,626,888
Other divisions of profits (losses) - - - - -
Other Movements (5,000) - - - (5,000)
Amounts due to members - 512,292 - 512,292 -
As at 5 April 2024 and 6 April 2024 1,109,596 512,292 - 512,292 1,621,888
Balance at 6 April 2024 1,109,594 512,293 - 512,293 1,621,887
Profit/(loss) for the financial year available for discretionary division among members 133,253 - - - 133,253
Members' interests after profit/(loss) for the year 1,242,847 512,293 - 512,293 1,755,140
Other Movements (100,000) - - - (100,000)
Amounts due to members - 512,293 - 512,293 -
As at 5 April 2025 1,142,847 512,293 - 512,293 1,655,140
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Maniben LLP is a limited liability partnership, incorporated in England & Wales, registered number OC335987 . The Registered Office is 76 Canterbury Road, Croydon, Surrey, CR0 3HA.
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:
Freehold 0
Leasehold 0
Plant & Machinery 25
Motor Vehicles 25
2.4. Profit Allocations
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 6 April 2024 1,494,905
As at 5 April 2025 1,494,905
Net Book Value
As at 5 April 2025 1,494,905
As at 6 April 2024 1,494,905
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due after more than one year
Other debtors 72,133 82,000
Page 5