Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC445471 Mr Luke Denney Ms Ellie Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC445471 2024-03-31 OC445471 2025-03-31 OC445471 2024-04-01 2025-03-31 OC445471 frs-core:NetGoodwill 2025-03-31 OC445471 frs-core:NetGoodwill 2024-04-01 2025-03-31 OC445471 frs-core:NetGoodwill 2024-03-31 OC445471 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC445471 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC445471 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC445471 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC445471 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC445471 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC445471 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC445471 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC445471 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC445471 2023-03-31 OC445471 2024-03-31 OC445471 2023-04-01 2024-03-31
Registered number: OC445471
Namiko Swimming School LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Blue Rocket Accounting
8 Twisleton Court Priory Hill
Dartford
Kent
DA1 2EN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC445471
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 75,000 100,000
75,000 100,000
CURRENT ASSETS
Cash at bank and in hand 8,908 12,967
8,908 12,967
Creditors: Amounts Falling Due Within One Year 6 (87,800 ) (105,656 )
NET CURRENT ASSETS (LIABILITIES) (78,892 ) (92,689 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,892 ) 7,311
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS (3,892 ) 7,311
REPRESENTED BY:
Loans and other debts due to members
Other amounts 66,304 -
66,304 -
Equity
Members' other interests
Members' capital (190,158) (112,651)
Other reserves 119,962 119,962
(70,196) 7,311
(3,892) 7,311
TOTAL MEMBERS' INTEREST
Loans and other debts due to members 66,304 -
Members' other interests (70,196) 7,311
(3,892) 7,311
Page 1
Page 2
For the year ending 31 March 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.
On behalf of the members
Ms Ellie Barnes
Designated Member
30/04/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Namiko Swimming School LLP is a limited liability partnership, incorporated in England & Wales, registered number OC445471 . The Registered Office is 21 Hornbeam Close, , Aylesford,, Kent,, England,, ME20 6LY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 125,000
As at 31 March 2025 125,000
Amortisation
As at 1 April 2024 25,000
Provided during the period 25,000
As at 31 March 2025 50,000
Net Book Value
As at 31 March 2025 75,000
As at 1 April 2024 100,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 87,800 105,656
Page 3