Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 March 2024 31 March 2024 OC358472 Mr K Louden Mrs S Louden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC358472 2023-08-31 OC358472 2024-03-31 OC358472 2023-09-01 2024-03-31 OC358472 frs-core:CurrentFinancialInstruments 2024-03-31 OC358472 frs-core:MotorVehicles 2024-03-31 OC358472 frs-core:MotorVehicles 2023-09-01 2024-03-31 OC358472 frs-core:MotorVehicles 2023-08-31 OC358472 frs-core:PlantMachinery 2024-03-31 OC358472 frs-core:PlantMachinery 2023-09-01 2024-03-31 OC358472 frs-core:PlantMachinery 2023-08-31 OC358472 frs-bus:LimitedLiabilityPartnershipLLP 2023-09-01 2024-03-31 OC358472 frs-bus:LimitedLiabilityPartnershipsSORP 2023-09-01 2024-03-31 OC358472 frs-bus:FilletedAccounts 2023-09-01 2024-03-31 OC358472 frs-bus:SmallEntities 2023-09-01 2024-03-31 OC358472 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 OC358472 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-03-31 OC358472 frs-countries:EnglandWales 2023-09-01 2024-03-31 OC358472 frs-bus:PartnerLLP1 2023-09-01 2024-03-31 OC358472 frs-bus:PartnerLLP2 2023-09-01 2024-03-31 OC358472 2022-08-31 OC358472 2023-08-31 OC358472 2022-09-01 2023-08-31 OC358472 frs-core:CurrentFinancialInstruments 2023-08-31
The Carlton Partnership (Wessex) LLP
Unaudited Financial Statements
For the Period 1 September 2023 to 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC358472
31 March 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,384 22,850
21,384 22,850
CURRENT ASSETS
Debtors 5 8,500 -
Cash at bank and in hand 26,937 9,880
35,437 9,880
Creditors: Amounts Falling Due Within One Year 6 (9,825 ) (13,290 )
NET CURRENT ASSETS (LIABILITIES) 25,612 (3,410 )
TOTAL ASSETS LESS CURRENT LIABILITIES 46,996 19,440
NET ASSETS ATTRIBUTABLE TO MEMBERS 46,996 19,440
REPRESENTED BY:
Equity
Members' other interests
Other reserves 46,996 19,440
46,996 19,440
TOTAL MEMBERS' INTEREST
Members' other interests 46,996 19,440
46,996 19,440
Page 1
Page 2
For the period ending 31 March 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 K Louden
Designated Member
31 December 2024
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
The Carlton Partnership (Wessex) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC358472 . The Registered Office is Gowran House 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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. 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:
Plant & Machinery Fully depreciated
Motor Vehicles 11% on reducing balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 5,054 25,672 30,726
As at 31 March 2024 5,054 25,672 30,726
Depreciation
As at 1 September 2023 5,054 2,822 7,876
Provided during the period - 1,466 1,466
As at 31 March 2024 5,054 4,288 9,342
Net Book Value
As at 31 March 2024 - 21,384 21,384
As at 1 September 2023 - 22,850 22,850
5. Debtors
31 March 2024 31 August 2023
£ £
Due within one year
Trade debtors 8,500 -
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 August 2023
£ £
Fees in advance 9,825 13,290
Page 4