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 SO302795 Mr A G Brydon Mrs C Brydon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302795 2023-09-30 SO302795 2024-09-30 SO302795 2023-10-01 2024-09-30 SO302795 frs-core:CurrentFinancialInstruments 2024-09-30 SO302795 frs-core:ComputerEquipment 2024-09-30 SO302795 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SO302795 frs-core:ComputerEquipment 2023-09-30 SO302795 frs-core:FurnitureFittings 2024-09-30 SO302795 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SO302795 frs-core:FurnitureFittings 2023-09-30 SO302795 frs-bus:LimitedLiabilityPartnershipLLP 2023-10-01 2024-09-30 SO302795 frs-bus:LimitedLiabilityPartnershipsSORP 2023-10-01 2024-09-30 SO302795 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SO302795 frs-bus:SmallEntities 2023-10-01 2024-09-30 SO302795 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SO302795 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SO302795 frs-countries:Scotland 2023-10-01 2024-09-30 SO302795 frs-bus:PartnerLLP1 2023-10-01 2024-09-30 SO302795 frs-bus:PartnerLLP2 2023-10-01 2024-09-30 SO302795 2022-09-30 SO302795 2023-09-30 SO302795 2022-10-01 2023-09-30 SO302795 frs-core:CurrentFinancialInstruments 2023-09-30 SO302795 frs-core:OtherReservesSubtotal 2022-09-30
Registered number: SO302795
Dovestane LLP
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: SO302795
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 6
- 6
CURRENT ASSETS
Debtors 5 6,458 6,177
6,458 6,177
Creditors: Amounts Falling Due Within One Year 6 (650 ) (650 )
NET CURRENT ASSETS (LIABILITIES) 5,808 5,527
TOTAL ASSETS LESS CURRENT LIABILITIES 5,808 5,533
NET ASSETS ATTRIBUTABLE TO MEMBERS 5,808 5,533
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 5,808 5,533
5,808 5,533
5,808 5,533
TOTAL MEMBERS' INTEREST
Amounts due from members (6,458) (6,177)
Loans and other debts due to members within one year 5,808 5,533
(650) (644)
Page 1
Page 2
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
Mr A G Brydon
Designated Member
27/06/2025
The notes on pages 4 to 5 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 Members'Capital classified as Debt Other amounts Total Debts Total members' interest
£ £ £ £ £
Amounts due to members - 5,342 - 5,342 -
Amounts due from members - - (4,345) (4,345) -
Balance at 1 October 2022 - 5,342 (4,345) 997 997
Members' remuneration charged as an expense, including employment and retirement benefit costs - - (1,832) (1,832) (1,832)
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year - 5,342 (6,177) (835) (835)
Introduced by members - 191 - 191 191
Amounts due to members - 5,533 - 5,533 -
Amounts due from members - - (6,177) (6,177) -
As at 30 September 2023 and 1 October 2023 - 5,533 (6,177) (644) (644)
Members' remuneration charged as an expense, including employment and retirement benefit costs - - (281) (281) (281)
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year - 5,533 (6,458) (925) (925)
Introduced by members - 275 - 275 275
Amounts due to members - 5,808 - 5,808 -
Amounts due from members - - (6,458) (6,458) -
As at 30 September 2024 - 5,808 (6,458) (650) (650)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Dovestane LLP is a limited liability partnership, incorporated in Scotland, registered number SO302795 . The Registered Office is Dovestane, Midshiels, Hawick, Borders, TD9 8RT.
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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 4,943 10,336 15,279
As at 30 September 2024 4,943 10,336 15,279
Depreciation
As at 1 October 2023 4,937 10,336 15,273
Provided during the period 6 - 6
As at 30 September 2024 4,943 10,336 15,279
Net Book Value
As at 30 September 2024 - - -
As at 1 October 2023 6 - 6
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Amounts due from members 6,458 6,177
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 650 650
Page 5