Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 July 2023 false 1 April 2024 31 March 2025 31 March 2025 OC312539 Mr David Saunders Mr Joel Kempsey-Fagg Mr Martin Rennie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC312539 2024-03-31 OC312539 2025-03-31 OC312539 2024-04-01 2025-03-31 OC312539 frs-core:CurrentFinancialInstruments 2025-03-31 OC312539 frs-core:PlantMachinery 2025-03-31 OC312539 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC312539 frs-core:PlantMachinery 2024-03-31 OC312539 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC312539 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC312539 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC312539 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC312539 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC312539 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC312539 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC312539 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC312539 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC312539 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC312539 2023-06-30 OC312539 2024-03-31 OC312539 2023-07-01 2024-03-31 OC312539 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC312539
D5 Architects LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC312539
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,252 12,485
7,252 12,485
CURRENT ASSETS
Stocks 5 100,310 123,612
Debtors 6 344,274 214,908
Cash at bank and in hand 157,186 59,685
601,770 398,205
Creditors: Amounts Falling Due Within One Year 7 (196,842 ) (144,492 )
NET CURRENT ASSETS (LIABILITIES) 404,928 253,713
TOTAL ASSETS LESS CURRENT LIABILITIES 412,180 266,198
NET ASSETS ATTRIBUTABLE TO MEMBERS 412,180 266,198
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 412,180 266,198
412,180 266,198
412,180 266,198
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 412,180 266,198
412,180 266,198
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
Mr David Saunders
Designated Member
12th June 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
D5 Architects LLP is a limited liability partnership, incorporated in England & Wales, registered number OC312539 . The Registered Office is 77 Coventry Street, Birmingham, B5 5NH.
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 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 19 (2024: 18)
19 18
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 41,696
Additions 1,392
As at 31 March 2025 43,088
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2024 29,211
Provided during the period 6,625
As at 31 March 2025 35,836
Net Book Value
As at 31 March 2025 7,252
As at 1 April 2024 12,485
5. Stocks
31 March 2025 31 March 2024
£ £
Work in progress 100,310 123,612
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 344,274 214,908
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 1,684 13,172
Other taxes and social security 181,314 118,943
Other creditors 13,844 12,377
196,842 144,492
Page 4