Acorah Software Products - Accounts Production 16.4.660 false true 31 October 2023 1 November 2022 false 1 November 2023 5 April 2025 5 April 2025 OC424560 Dr Stephen Skippon Dr Rachel Skippon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC424560 2023-10-31 OC424560 2025-04-05 OC424560 2023-11-01 2025-04-05 OC424560 frs-core:PlantMachinery 2025-04-05 OC424560 frs-core:PlantMachinery 2023-11-01 2025-04-05 OC424560 frs-core:PlantMachinery 2023-10-31 OC424560 frs-bus:LimitedLiabilityPartnershipLLP 2023-11-01 2025-04-05 OC424560 frs-bus:LimitedLiabilityPartnershipsSORP 2023-11-01 2025-04-05 OC424560 frs-bus:FilletedAccounts 2023-11-01 2025-04-05 OC424560 frs-bus:SmallEntities 2023-11-01 2025-04-05 OC424560 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-04-05 OC424560 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-04-05 OC424560 frs-countries:EnglandWales 2023-11-01 2025-04-05 OC424560 frs-bus:PartnerLLP1 2023-11-01 2025-04-05 OC424560 frs-bus:PartnerLLP2 2023-11-01 2025-04-05 OC424560 2022-10-31 OC424560 2023-10-31 OC424560 2022-11-01 2023-10-31
Registered number: OC424560
Lemons To Lemonade LLP
Unaudited Financial Statements
For the Period 1 November 2023 to 5 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC424560
5 April 2025 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 805 1,753
805 1,753
CURRENT ASSETS
Debtors 5 776 776
Cash at bank and in hand 770 1,403
1,546 2,179
Creditors: Amounts Falling Due Within One Year 6 (1,800 ) (1,020 )
NET CURRENT ASSETS (LIABILITIES) (254 ) 1,159
TOTAL ASSETS LESS CURRENT LIABILITIES 551 2,912
NET ASSETS ATTRIBUTABLE TO MEMBERS 551 2,912
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 551 2,912
551 2,912
551 2,912
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 551 2,912
551 2,912
Page 1
Page 2
For the period ending 5 April 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
Dr Stephen Skippon
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
Lemons To Lemonade LLP is a limited liability partnership, incorporated in England & Wales, registered number OC424560 . The Registered Office is 2 Byron Close, Hawarden, Deeside, Clwyd, CH5 3TE.
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:
Plant & Machinery 25% Straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2023 3,792
As at 5 April 2025 3,792
Depreciation
As at 1 November 2023 2,039
Provided during the period 948
As at 5 April 2025 2,987
Net Book Value
As at 5 April 2025 805
As at 1 November 2023 1,753
Page 3
Page 4
5. Debtors
5 April 2025 31 October 2023
£ £
Due within one year
Other debtors 776 776
6. Creditors: Amounts Falling Due Within One Year
5 April 2025 31 October 2023
£ £
Other creditors 1,800 1,020
Page 4