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 OC358481 Mr A Moors Mrs L Moors iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC358481 2023-08-31 OC358481 2024-03-31 OC358481 2023-09-01 2024-03-31 OC358481 frs-core:CurrentFinancialInstruments 2024-03-31 OC358481 frs-core:Non-currentFinancialInstruments 2024-03-31 OC358481 frs-core:BetweenOneFiveYears 2024-03-31 OC358481 frs-core:MotorVehicles 2024-03-31 OC358481 frs-core:MotorVehicles 2023-09-01 2024-03-31 OC358481 frs-core:MotorVehicles 2023-08-31 OC358481 frs-core:PlantMachinery 2024-03-31 OC358481 frs-core:PlantMachinery 2023-09-01 2024-03-31 OC358481 frs-core:PlantMachinery 2023-08-31 OC358481 frs-core:WithinOneYear 2024-03-31 OC358481 frs-bus:LimitedLiabilityPartnershipLLP 2023-09-01 2024-03-31 OC358481 frs-bus:LimitedLiabilityPartnershipsSORP 2023-09-01 2024-03-31 OC358481 frs-bus:FilletedAccounts 2023-09-01 2024-03-31 OC358481 frs-bus:SmallEntities 2023-09-01 2024-03-31 OC358481 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 OC358481 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-03-31 OC358481 frs-countries:EnglandWales 2023-09-01 2024-03-31 OC358481 frs-bus:PartnerLLP1 2023-09-01 2024-03-31 OC358481 frs-bus:PartnerLLP2 2023-09-01 2024-03-31 OC358481 2022-08-31 OC358481 2023-08-31 OC358481 2022-09-01 2023-08-31 OC358481 frs-core:CurrentFinancialInstruments 2023-08-31 OC358481 frs-core:Non-currentFinancialInstruments 2023-08-31 OC358481 frs-core:BetweenOneFiveYears 2023-08-31 OC358481 frs-core:WithinOneYear 2023-08-31
The Trebell Partnership 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—5
Page 1
Balance Sheet
Registered number: OC358481
31 March 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,775 77,505
74,775 77,505
CURRENT ASSETS
Cash at bank and in hand 11,041 10,684
11,041 10,684
Creditors: Amounts Falling Due Within One Year 5 (28,963 ) (32,428 )
NET CURRENT ASSETS (LIABILITIES) (17,922 ) (21,744 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,853 55,761
Creditors: Amounts Falling Due After More Than One Year 6 (56,808 ) (64,383 )
NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS 45 (8,622 )
REPRESENTED BY:
Equity
Members' other interests
Other reserves 45 (8,622)
45 (8,622)
TOTAL MEMBERS' INTEREST
Members' other interests 45 (8,622)
45 (8,622)
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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 A Moors
Designated Member
31 December 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The Trebell Partnership LLP is a limited liability partnership, incorporated in England & Wales, registered number OC358481 . 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 22% on reducing balance
Motor Vehicles 6% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 2,752 82,251 85,003
As at 31 March 2024 2,752 82,251 85,003
Depreciation
As at 1 September 2023 2,563 4,935 7,498
Provided during the period 24 2,706 2,730
As at 31 March 2024 2,587 7,641 10,228
Net Book Value
As at 31 March 2024 165 74,610 74,775
As at 1 September 2023 189 77,316 77,505
5. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 August 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,138 13,138
Bank loans and overdrafts 6,000 6,000
Fees in advance 9,825 13,290
28,963 32,428
6. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 August 2023
£ £
Net obligations under finance lease and hire purchase contracts 47,357 51,462
Bank loans 9,451 12,921
56,808 64,383
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Page 5
7. Obligations Under Finance Leases and Hire Purchase
31 March 2024 31 August 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,138 13,138
Later than one year and not later than five years 47,357 51,462
60,495 64,600
60,495 64,600
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