Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 OC368412 Mr G Fletcher Mr T Hodgson Mr M Channer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC368412 2023-09-30 OC368412 2024-09-30 OC368412 2023-10-01 2024-09-30 OC368412 frs-core:CurrentFinancialInstruments 2024-09-30 OC368412 frs-core:Non-currentFinancialInstruments 2024-09-30 OC368412 frs-core:BetweenOneFiveYears 2024-09-30 OC368412 frs-core:MotorVehicles 2024-09-30 OC368412 frs-core:MotorVehicles 2023-10-01 2024-09-30 OC368412 frs-core:MotorVehicles 2023-09-30 OC368412 frs-core:WithinOneYear 2024-09-30 OC368412 frs-bus:LimitedLiabilityPartnershipLLP 2023-10-01 2024-09-30 OC368412 frs-bus:LimitedLiabilityPartnershipsSORP 2023-10-01 2024-09-30 OC368412 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 OC368412 frs-bus:SmallEntities 2023-10-01 2024-09-30 OC368412 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 OC368412 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 OC368412 frs-countries:EnglandWales 2023-10-01 2024-09-30 OC368412 frs-bus:PartnerLLP1 2023-10-01 2024-09-30 OC368412 frs-bus:PartnerLLP2 2023-10-01 2024-09-30 OC368412 frs-bus:PartnerLLP3 2023-10-01 2024-09-30 OC368412 2022-09-30 OC368412 2023-09-30 OC368412 2022-10-01 2023-09-30 OC368412 frs-core:CurrentFinancialInstruments 2023-09-30 OC368412 frs-core:Non-currentFinancialInstruments 2023-09-30 OC368412 frs-core:BetweenOneFiveYears 2023-09-30 OC368412 frs-core:WithinOneYear 2023-09-30
Registered number: OC368412
TGM Recruitment LLP
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: OC368412
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 30,286 44,786
30,286 44,786
CURRENT ASSETS
Debtors 4 127,504 76,658
Cash at bank and in hand 98,530 173,458
226,034 250,116
Creditors: Amounts Falling Due Within One Year 5 (218,014 ) (277,986 )
NET CURRENT ASSETS (LIABILITIES) 8,020 (27,870 )
TOTAL ASSETS LESS CURRENT LIABILITIES 38,306 16,916
Creditors: Amounts Falling Due After More Than One Year 6 (21,302 ) -
NET ASSETS ATTRIBUTABLE TO MEMBERS 17,004 16,916
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 6,000 6,000
Other amounts 11,004 10,916
17,004 16,916
17,004 16,916
TOTAL MEMBERS' INTEREST
Amounts due from members (67,846) (26,600)
Loans and other debts due to members within one year 17,004 16,916
(50,842) (9,684)
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the members
Mr T Hodgson
Designated Member
19 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 25%
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2023: 3)
3 3
3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 October 2023 140,951
Disposals (51,709 )
As at 30 September 2024 89,242
Depreciation
As at 1 October 2023 96,165
Provided during the period 11,196
Disposals (48,405 )
As at 30 September 2024 58,956
Net Book Value
As at 30 September 2024 30,286
As at 1 October 2023 44,786
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,658 50,058
Other debtors 67,846 26,600
127,504 76,658
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,376 52,748
Other creditors 185,953 209,577
Taxation and social security 15,685 15,661
218,014 277,986
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,302 -
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,376 53,057
Later than one year and not later than five years 21,302 -
37,678 53,057
Less: Finance charges allocated to future periods - 309
37,678 52,748
Page 4