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 OC318410 Mrs Tamara Bull Mrs Jennifer Byrne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC318410 2024-03-31 OC318410 2025-03-31 OC318410 2024-04-01 2025-03-31 OC318410 frs-core:CurrentFinancialInstruments 2025-03-31 OC318410 frs-core:ComputerEquipment 2025-03-31 OC318410 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC318410 frs-core:ComputerEquipment 2024-03-31 OC318410 frs-core:FurnitureFittings 2025-03-31 OC318410 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC318410 frs-core:FurnitureFittings 2024-03-31 OC318410 frs-core:NetGoodwill 2025-03-31 OC318410 frs-core:NetGoodwill 2024-04-01 2025-03-31 OC318410 frs-core:NetGoodwill 2024-03-31 OC318410 frs-core:MotorVehicles 2025-03-31 OC318410 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC318410 frs-core:MotorVehicles 2024-03-31 OC318410 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC318410 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC318410 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC318410 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC318410 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC318410 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC318410 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC318410 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC318410 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC318410 2023-03-31 OC318410 2024-03-31 OC318410 2023-04-01 2024-03-31 OC318410 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC318410
Howell Brooks & Partners LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
D S Burge and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC318410
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 120,000 120,000
Tangible Assets 5 1,182 2,724
121,182 122,724
CURRENT ASSETS
Debtors 6 630,267 397,316
Cash at bank and in hand 50,583 211
680,850 397,527
Creditors: Amounts Falling Due Within One Year 7 (471,810 ) (390,483 )
NET CURRENT ASSETS (LIABILITIES) 209,040 7,044
TOTAL ASSETS LESS CURRENT LIABILITIES 330,222 129,768
NET ASSETS ATTRIBUTABLE TO MEMBERS 330,222 129,768
REPRESENTED BY:
Equity
Members' other interests
Other reserves 330,222 129,768
330,222 129,768
TOTAL MEMBERS' INTEREST
Amounts due from members (449,770) (248,182)
Members' other interests 330,222 129,768
(119,548) (118,414)
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
Mrs Tamara Bull
Designated Member
Mrs Jennifer Byrne
Designated Member
11/07/2025
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
Howell Brooks & Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC318410 . The Registered Office is 4th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD.
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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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 5 years
Fixtures & Fittings 4 years
Computer Equipment 3 years
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 120,000
As at 31 March 2025 120,000
Net Book Value
As at 31 March 2025 120,000
As at 1 April 2024 120,000
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 32,695 5,315 345,921 383,931
Disposals (32,695 ) - - (32,695 )
As at 31 March 2025 - 5,315 345,921 351,236
Depreciation
As at 1 April 2024 32,695 5,315 343,197 381,207
Provided during the period - - 1,542 1,542
Disposals (32,695 ) - - (32,695 )
As at 31 March 2025 - 5,315 344,739 350,054
Net Book Value
As at 31 March 2025 - - 1,182 1,182
As at 1 April 2024 - - 2,724 2,724
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 160,034 80,094
Prepayments and accrued income 20,463 69,040
Amounts due from members 449,770 248,182
630,267 397,316
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,026 11,262
Bank loans and overdrafts - 10,671
Other taxes and social security 1,133 3,629
VAT 42,060 31,038
Other creditors 5,968 4,234
Amounts owed to group undertakings 409,623 329,649
471,810 390,483
Page 4