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 OC379852 Mr David Pearson Mrs Dorothy Briggs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC379852 2024-03-31 OC379852 2025-03-31 OC379852 2024-04-01 2025-03-31 OC379852 frs-core:CurrentFinancialInstruments 2025-03-31 OC379852 frs-core:ComputerEquipment 2025-03-31 OC379852 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC379852 frs-core:ComputerEquipment 2024-03-31 OC379852 frs-core:FurnitureFittings 2025-03-31 OC379852 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC379852 frs-core:FurnitureFittings 2024-03-31 OC379852 frs-core:MotorVehicles 2025-03-31 OC379852 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC379852 frs-core:MotorVehicles 2024-03-31 OC379852 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC379852 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC379852 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC379852 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC379852 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC379852 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC379852 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC379852 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC379852 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC379852 2023-03-31 OC379852 2024-03-31 OC379852 2023-04-01 2024-03-31 OC379852 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC379852
David J Pearson LLP
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: OC379852
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,887 19,056
16,887 19,056
CURRENT ASSETS
Debtors 5 538 349
538 349
Creditors: Amounts Falling Due Within One Year 6 (720 ) (720 )
NET CURRENT ASSETS (LIABILITIES) (182 ) (371 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,705 18,685
NET ASSETS ATTRIBUTABLE TO MEMBERS 16,705 18,685
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 55,725 41,110
55,725 41,110
Equity
Members' other interests
Members' capital (39,020) (22,425)
(39,020) (22,425)
16,705 18,685
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 55,725 41,110
Members' other interests (39,020) (22,425)
16,705 18,685
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 Pearson
Designated Member
23 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
David J Pearson LLP is a limited liability partnership, incorporated in England & Wales, registered number OC379852 . The Registered Office is 1 Motley Row, Motley Lane, Guiseley, Leeds, LS20 9EE.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 60,297 342 3,101 63,740
Additions 9,820 - - 9,820
Disposals (36,266 ) - - (36,266 )
As at 31 March 2025 33,851 342 3,101 37,294
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2024 42,722 342 1,620 44,684
Provided during the period 1,578 - 729 2,307
Disposals (26,584 ) - - (26,584 )
As at 31 March 2025 17,716 342 2,349 20,407
Net Book Value
As at 31 March 2025 16,135 - 752 16,887
As at 1 April 2024 17,575 - 1,481 19,056
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 538 349
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 720 720
Page 4