Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2024 1 July 2023 false 1 July 2024 31 March 2025 31 March 2025 OC417586 Mr Stephen Camm Mrs Barbara Camm iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC417586 2024-06-30 OC417586 2025-03-31 OC417586 2024-07-01 2025-03-31 OC417586 frs-core:CurrentFinancialInstruments 2025-03-31 OC417586 frs-core:ComputerEquipment 2025-03-31 OC417586 frs-core:ComputerEquipment 2024-07-01 2025-03-31 OC417586 frs-core:ComputerEquipment 2024-06-30 OC417586 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-03-31 OC417586 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-03-31 OC417586 frs-bus:FilletedAccounts 2024-07-01 2025-03-31 OC417586 frs-bus:SmallEntities 2024-07-01 2025-03-31 OC417586 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-03-31 OC417586 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-03-31 OC417586 frs-countries:EnglandWales 2024-07-01 2025-03-31 OC417586 frs-bus:PartnerLLP1 2024-07-01 2025-03-31 OC417586 frs-bus:PartnerLLP2 2024-07-01 2025-03-31 OC417586 2023-06-30 OC417586 2024-06-30 OC417586 2023-07-01 2024-06-30 OC417586 frs-core:CurrentFinancialInstruments 2024-06-30
Registered number: OC417586
Camm Holdings LLP
Unaudited Financial Statements
For the Period 1 July 2024 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC417586
31 March 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 100
- 100
CURRENT ASSETS
Debtors 5 180 43,215
Cash at bank and in hand 6,838 1,562
7,018 44,777
Creditors: Amounts Falling Due Within One Year 6 (5,001 ) (16,909 )
NET CURRENT ASSETS (LIABILITIES) 2,017 27,868
TOTAL ASSETS LESS CURRENT LIABILITIES 2,017 27,968
NET ASSETS ATTRIBUTABLE TO MEMBERS 2,017 27,968
REPRESENTED BY:
Equity
Members' other interests
Members' capital 2,017 27,968
2,017 27,968
TOTAL MEMBERS' INTEREST
Members' other interests 2,017 27,968
2,017 27,968
Page 1
Page 2
For the period 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
Mr Stephen Camm
Designated Member
30 April 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
Camm Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC417586 . The Registered Office is Tower House, Souldern, Bicester, Oxon, OX27 7HY.
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 May 2024 (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:
Computer Equipment 4 years straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2024 1,900
As at 31 March 2025 1,900
Depreciation
As at 1 July 2024 1,800
Provided during the period 100
As at 31 March 2025 1,900
Net Book Value
As at 31 March 2025 -
As at 1 July 2024 100
Page 3
Page 4
5. Debtors
31 March 2025 30 June 2024
£ £
Due within one year
Trade debtors 180 42,900
Other debtors - 315
180 43,215
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 June 2024
£ £
Trade creditors (1 ) -
Other creditors 978 912
Taxation and social security 4,024 15,997
5,001 16,909
Page 4