Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 OC394675 Mr Jay Amin Mr Vishal Amin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC394675 2023-08-31 OC394675 2024-08-31 OC394675 2023-09-01 2024-08-31 OC394675 frs-core:CurrentFinancialInstruments 2024-08-31 OC394675 frs-bus:LimitedLiabilityPartnershipLLP 2023-09-01 2024-08-31 OC394675 frs-bus:LimitedLiabilityPartnershipsSORP 2023-09-01 2024-08-31 OC394675 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 OC394675 frs-bus:SmallEntities 2023-09-01 2024-08-31 OC394675 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 OC394675 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 OC394675 frs-countries:EnglandWales 2023-09-01 2024-08-31 OC394675 frs-bus:PartnerLLP1 2023-09-01 2024-08-31 OC394675 frs-bus:PartnerLLP2 2023-09-01 2024-08-31 OC394675 2022-08-31 OC394675 2023-08-31 OC394675 2022-09-01 2023-08-31 OC394675 frs-core:CurrentFinancialInstruments 2023-08-31
Registered number: OC394675
Black Square Capital Partners LLP
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC394675
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,467,455 2,282,608
2,467,455 2,282,608
Creditors: Amounts Falling Due Within One Year 5 (101,900 ) (100,400 )
NET CURRENT ASSETS (LIABILITIES) 2,365,555 2,182,208
TOTAL ASSETS LESS CURRENT LIABILITIES 2,365,555 2,182,208
NET ASSETS ATTRIBUTABLE TO MEMBERS 2,365,555 2,182,208
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 2,353,397 2,169,528
2,353,397 2,169,528
Equity
Members' other interests
Other reserves 12,158 12,680
12,158 12,680
2,365,555 2,182,208
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 2,353,397 2,169,528
Members' other interests 12,158 12,680
2,365,555 2,182,208
Page 1
Page 2
For the year ending 31 August 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 Jay Amin
Designated Member
1 April 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Black Square Capital Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC394675 . The Registered Office is 37 Ruxley Lane, West Ewell, Epsom, Surrey, KT19 0JF.
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. Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
2.3. Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
2.4. Debtors and Creditors
Debtors -

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors-

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)
2 2
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,321,567 1,920,229
Other debtors 1,145,888 362,379
2,467,455 2,282,608
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 101,900 100,400
Page 3