Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC436990 Mr Robert Hill Mrs Lucy Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC436990 2024-03-31 OC436990 2025-03-31 OC436990 2024-04-01 2025-03-31 OC436990 frs-core:CurrentFinancialInstruments 2025-03-31 OC436990 frs-core:ComputerEquipment 2025-03-31 OC436990 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC436990 frs-core:ComputerEquipment 2024-03-31 OC436990 frs-core:FurnitureFittings 2025-03-31 OC436990 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC436990 frs-core:FurnitureFittings 2024-03-31 OC436990 frs-core:PlantMachinery 2025-03-31 OC436990 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC436990 frs-core:PlantMachinery 2024-03-31 OC436990 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC436990 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC436990 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC436990 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC436990 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC436990 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC436990 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC436990 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC436990 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC436990 2023-03-31 OC436990 2024-03-31 OC436990 2023-04-01 2024-03-31 OC436990 frs-core:CurrentFinancialInstruments 2024-03-31 OC436990 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC436990
LEH Design LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
LEO bookkeeping Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC436990
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,899 -
1,899 -
CURRENT ASSETS
Debtors 5 76,993 35,732
Cash at bank and in hand 40,164 18,245
117,157 53,977
Creditors: Amounts Falling Due Within One Year 6 (1,082 ) (612 )
NET CURRENT ASSETS (LIABILITIES) 116,075 53,365
TOTAL ASSETS LESS CURRENT LIABILITIES 117,974 53,365
NET ASSETS ATTRIBUTABLE TO MEMBERS 117,974 53,365
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 75,431 52,698
75,431 52,698
Equity
Members' other interests
Other reserves 42,543 667
42,543 667
117,974 53,365
TOTAL MEMBERS' INTEREST
Amounts due from members (76,380) (32,529)
Loans and other debts due to members within one year 75,431 52,698
Members' other interests 42,543 667
41,594 20,836
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 Robert Hill
Designated Member
3 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
LEH Design LLP is a limited liability partnership, incorporated in England & Wales, registered number OC436990 . The Registered Office is 48 Blackwell End, Pottersbury, Northamptonshire, NN12 7QE.
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 straight line over 2 years
Fixtures & Fittings Straight line over 2 years
Computer Equipment straight line over 2 years
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 988 179 1,457 2,624
Additions 2,325 699 - 3,024
As at 31 March 2025 3,313 878 1,457 5,648
Depreciation
As at 1 April 2024 988 179 1,457 2,624
Provided during the period 775 350 - 1,125
As at 31 March 2025 1,763 529 1,457 3,749
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 1,550 349 - 1,899
As at 1 April 2024 - - - -
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 76,993 33,179
Due after more than one year
Trade debtors - 2,553
76,993 35,732
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 222 -
Other creditors 860 612
1,082 612
Page 4