Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 OC433366 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC433366 2023-09-30 OC433366 2024-09-30 OC433366 2023-10-01 2024-09-30 OC433366 frs-core:CurrentFinancialInstruments 2024-09-30 OC433366 frs-core:ComputerEquipment 2024-09-30 OC433366 frs-core:ComputerEquipment 2023-10-01 2024-09-30 OC433366 frs-core:ComputerEquipment 2023-09-30 OC433366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 OC433366 frs-core:MotorVehicles 2024-09-30 OC433366 frs-core:MotorVehicles 2023-10-01 2024-09-30 OC433366 frs-core:MotorVehicles 2023-09-30 OC433366 frs-core:OtherResidualIntangibleAssets 2024-09-30 OC433366 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 OC433366 frs-core:OtherResidualIntangibleAssets 2023-09-30 OC433366 frs-bus:LimitedLiabilityPartnershipLLP 2023-10-01 2024-09-30 OC433366 frs-bus:LimitedLiabilityPartnershipsSORP 2023-10-01 2024-09-30 OC433366 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 OC433366 frs-bus:SmallEntities 2023-10-01 2024-09-30 OC433366 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 OC433366 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 OC433366 1 2023-10-01 2024-09-30 OC433366 frs-countries:EnglandWales 2023-10-01 2024-09-30 OC433366 frs-bus:PartnerLLP1 2023-10-01 2024-09-30 OC433366 2022-09-30 OC433366 2023-09-30 OC433366 2022-10-01 2023-09-30 OC433366 frs-core:CurrentFinancialInstruments 2023-09-30 OC433366 frs-core:WithinOneYear 2023-09-30
Registered number: OC433366
Lees Architects LLP
Unaudited Financial Statements
For The Year Ended 30 September 2024
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC433366
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,496 -
Tangible Assets 5 13,764 17,873
15,260 17,873
CURRENT ASSETS
Stocks 6 - 22,664
Debtors 7 814 20,472
Cash at bank and in hand 9,203 3,758
10,017 46,894
Creditors: Amounts Falling Due Within One Year 8 (47,406 ) (53,545 )
NET CURRENT ASSETS (LIABILITIES) (37,389 ) (6,651 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,129 ) 11,222
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS (22,129 ) 11,222
REPRESENTED BY:
Equity
Members' other interests
Members' capital (28,410) (28,410)
Other reserves 6,281 39,632
(22,129) 11,222
TOTAL MEMBERS' INTEREST
Members' other interests (22,129) 11,222
(22,129) 11,222
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For the year ending 30 September 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
S J Lees
Designated Member
17 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Lees Architects LLP is a limited liability partnership, incorporated in England & Wales, registered number OC433366 . The Registered Office is 224a High Street, Barnet, Hertfordshire, EN5 5SZ.
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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised in the period the services are provided.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are New Website Cost. It is amortised to profit and loss account over its estimated economic life of 4 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:
Motor Vehicles 25% Reducing balance
Computer Equipment 33.33% Straight Line
2.5. Leasing and Hire Purchase Contracts
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.
2.6. 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.
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: 2)
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4. Intangible Assets
Other
£
Cost
As at 1 October 2023 -
Additions 1,995
As at 30 September 2024 1,995
Amortisation
As at 1 October 2023 -
Provided during the period 499
As at 30 September 2024 499
Net Book Value
As at 30 September 2024 1,496
As at 1 October 2023 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 42,068 1,100 43,168
Additions - 679 679
As at 30 September 2024 42,068 1,779 43,847
Depreciation
As at 1 October 2023 24,321 974 25,295
Provided during the period 4,436 352 4,788
As at 30 September 2024 28,757 1,326 30,083
Net Book Value
As at 30 September 2024 13,311 453 13,764
As at 1 October 2023 17,747 126 17,873
6. Stocks
2024 2023
£ £
Work in progress - 22,664
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 20,472
Other debtors 814 -
814 20,472
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,480 1,385
Amounts owed to participating interests 1,287 616
Other creditors 43,459 46,677
Taxation and social security 1,180 4,867
47,406 53,545
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 9,912
- 9,912
10. Related Party Transactions
Lees Property & Design Limited
The above is a related party due to being a member in the LLP during the period.
At the balance sheet date the LLP owed the related party £20,125 (2032: £22,857).
During the period services were provided by the related party amounting to £106,157 (2023: £148,330).
No interest has been charged on this loan during the period.
SB Architects Limited
The above is a related party due to being a member in the LLP during the period.
At the balance sheet date the LLP owed the related party £18,034 (2023: £20,571).
During the period services were provided by the related party amounting to £122,006 (2023: £129,873).
No interest has been charged on this loan during the period.
11. Ultimate Controlling Party
The LLP's immediate controlling parties are S Lees & S Bennett. 
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