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Registered number: OC378436
Ardington Archives LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: OC378436
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 252,262 262,908
252,262 262,908
CURRENT ASSETS
Stocks 6 1,721 940
Debtors 7 33,413 28,704
Cash at bank and in hand 64,956 105,109
100,090 134,753
Creditors: Amounts Falling Due Within One Year 8 (28,421 ) (47,986 )
NET CURRENT ASSETS (LIABILITIES) 71,669 86,767
TOTAL ASSETS LESS CURRENT LIABILITIES 323,931 349,675
NET ASSETS ATTRIBUTABLE TO MEMBERS 323,931 349,675
REPRESENTED BY:
Equity
Members' other interests
Members' capital 323,931 349,675
323,931 349,675
TOTAL MEMBERS' INTEREST
Members' other interests 323,931 349,675
323,931 349,675
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
Mrs V Haigh
Partner
29 May 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY
Members' other interests
Members'Capital classified as Equity Other Reserves Total Equity Total members' interest
£ £ £ £
Balance at 1 April 2023 325,477 - 325,477 325,477
Profit/(loss) for the financial year available for discretionary division among members - 110,498 110,498 110,498
Members' interests after profit/(loss) for the year 325,477 110,498 435,975 435,975
Introduced by members 600 - 600 600
Repayment of Capital (86,900) - (86,900) (86,900)
Other Movements 110,498 (110,498) - -
As at 31 March 2024 and 1 April 2024 349,675 - 349,675 349,675
Profit/(loss) for the financial year available for discretionary division among members - 119,988 119,988 119,988
Members' interests after profit/(loss) for the year 349,675 119,988 469,663 469,663
Introduced by members 600 - 600 600
Repayment of Capital (146,332) - (146,332) (146,332)
Other Movements 119,988 (119,988) - -
As at 31 March 2025 323,931 - 323,931 323,931
Other movements represent the division of profits.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ardington Archives LLP is a limited liability partnership, incorporated in England & Wales, registered number OC378436 . The Registered Office is White Horse Business Park, Stanford in the Vale, Faringdon, Oxfordshire, SN7 8NY.
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 disclosure requirements of section 1A FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling which is the functional currency of the LLP. Monetary amounts in these financial statements are rounded to the nearest £.
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 rendering of services. 
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 - Other Intangible
Other intangible assets are software costs. It is amortised to profit and loss account over its estimated economic life of four years.
2.4. 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 2% straight line (excluding land)
Leasehold over the remaining life of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.6. Pensions
The LLP operates a defined contribution pension scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
2.7. Members' participating interests
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.
All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.
Where there exists an asset and liability component in respect of an individual member's participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends wither to settle on a net basis or to settle and relase these amounts simultaneously, in which case they are presented net.
Profits are divided only after a decision by the LLP or its representative, so the LLP has an unconditional right to refuse payment. Such profits are classed as equity rather than as liabilities. They are therefore shown as a residual amount available for discretionary division among members in arriving at the result for the year and are shown as appropriations of equity when they are allocated.
Whilst the members’ agreement does not differentiate between profits and losses for profit sharing purposes, it does stipulate that the LLP cannot demand additional contributions from members, and as a result the LLP does not have an unconditional right to demand payment from members for losses. Therefore, to the extent that losses exceed the balance on capital and current accounts, they are not recognised as a recoverable asset and so remain within equity until such time as profits are generated to set them against or detail other conditions as appropriate.
Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.
2.8. Judgements and key sources of estimation uncertainty
In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.9. Loans and other debts due to members
In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 5 (2024: 5)
5 5
Page 5
Page 6
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 6,595
As at 31 March 2025 6,595
Amortisation
As at 1 April 2024 6,595
As at 31 March 2025 6,595
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2024 243,962 132,551 13,408 21,460
Additions - - - -
As at 31 March 2025 243,962 132,551 13,408 21,460
Depreciation
As at 1 April 2024 45,227 132,551 12,475 20,554
Provided during the period 4,112 - 233 226
As at 31 March 2025 49,339 132,551 12,708 20,780
Net Book Value
As at 31 March 2025 194,623 - 700 680
As at 1 April 2024 198,735 - 933 906
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 186,791 40,287 638,459
Additions - 688 688
As at 31 March 2025 186,791 40,975 639,147
Depreciation
As at 1 April 2024 127,989 36,755 375,551
Provided during the period 5,880 883 11,334
As at 31 March 2025 133,869 37,638 386,885
...CONTINUED
Page 6
Page 7
Net Book Value
As at 31 March 2025 52,922 3,337 252,262
As at 1 April 2024 58,802 3,532 262,908
6. Stocks
2025 2024
£ £
Stock 1,721 940
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 17,158 6,593
Other debtors 16,255 22,111
33,413 28,704
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,426 13,296
Other creditors 7,814 18,863
Taxation and social security 5,181 15,827
28,421 47,986
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 74,949 22,383
Later than one year and not later than five years 276,400 -
Later than five years 408,333 -
759,682 22,383
Page 7