Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 25 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC447081 Ecole De Pole Ltd J McLucas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC447081 2024-03-31 OC447081 2025-03-31 OC447081 2024-04-01 2025-03-31 OC447081 frs-core:CurrentFinancialInstruments 2025-03-31 OC447081 frs-core:NetGoodwill 2025-03-31 OC447081 frs-core:NetGoodwill 2024-04-01 2025-03-31 OC447081 frs-core:NetGoodwill 2024-03-31 OC447081 frs-core:PlantMachinery 2025-03-31 OC447081 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC447081 frs-core:PlantMachinery 2024-03-31 OC447081 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC447081 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC447081 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC447081 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC447081 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC447081 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC447081 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC447081 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC447081 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC447081 2023-04-24 OC447081 2024-03-31 OC447081 2023-04-25 2024-03-31 OC447081 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC447081
Ecole de Pole London LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Naylor Accountancy Services Limited
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: OC447081
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 16,519 18,532
Tangible Assets 5 7,595 8,850
24,114 27,382
CURRENT ASSETS
Stocks 6 - 111
Debtors 7 185 2,171
Cash at bank and in hand 21,231 11,575
21,416 13,857
Creditors: Amounts Falling Due Within One Year 8 (12,166 ) (5,835 )
NET CURRENT ASSETS (LIABILITIES) 9,250 8,022
TOTAL ASSETS LESS CURRENT LIABILITIES 33,364 35,404
NET ASSETS ATTRIBUTABLE TO MEMBERS 33,364 35,404
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 33,364 35,404
33,364 35,404
33,364 35,404
TOTAL MEMBERS' INTEREST
Amounts due from members - (2,171)
Loans and other debts due to members within one year 33,364 35,404
33,364 33,233
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
J McLucas
Designated Member
20th June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Other Reserves Other amounts Total members' interest
£ £ £
Profit/(loss) for the financial year available for discretionary division among members 68,473 - 68,473
Members' interests after profit/(loss) for the year 68,473 - 68,473
Other divisions of profits (losses) (68,473) 68,473 -
Drawings - (35,240) (35,240)
Amounts due to members - 35,404 -
Amounts due from members - (2,171) -
As at 31 March 2024 and 1 April 2024 - 33,233 33,233
Profit/(loss) for the financial year available for discretionary division among members 63,433 - 63,433
Members' interests after profit/(loss) for the year 63,433 33,233 96,666
Other divisions of profits (losses) (63,433) 63,433 -
Drawings - (63,302) (63,302)
Amounts due to members - 33,364 -
As at 31 March 2025 - 33,364 33,364
Member's Balance
2025
2024
Justine McLucas
27,518
35,404
Ecole de Pole Limited
5,846
-
Trevor Schoonraad
-
image
(2,171)
image
33,364
image
33,233
image
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ecole de Pole London LLP is a limited liability partnership, incorporated in England & Wales, registered number OC447081 . The Registered Office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less acumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten 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:
Equipment Reducing Balance at 20%
2.5. 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: NIL (2024: NIL)
- -
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,591
Additions 51
As at 31 March 2025 20,642
Amortisation
As at 1 April 2024 2,059
Provided during the period 2,064
As at 31 March 2025 4,123
Net Book Value
As at 31 March 2025 16,519
As at 1 April 2024 18,532
5. Tangible Assets
Equipment
£
Cost
As at 1 April 2024 11,062
Additions 644
As at 31 March 2025 11,706
Depreciation
As at 1 April 2024 2,212
Provided during the period 1,899
As at 31 March 2025 4,111
Net Book Value
As at 31 March 2025 7,595
As at 1 April 2024 8,850
6. Stocks
31 March 2025 31 March 2024
£ £
Stock - 111
7. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Other debtors 185 2,171
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Other creditors 2,472 1,641
Taxation and social security 9,694 4,194
12,166 5,835
Page 6