Acorah Software Products - Accounts Production 16.4.675 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 OC439982 Mr A Akhtyrskyi Mrs N Biriukova Mrs O Akhtyrska iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC439982 2023-11-30 OC439982 2024-11-30 OC439982 2023-12-01 2024-11-30 OC439982 frs-core:CurrentFinancialInstruments 2024-11-30 OC439982 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-11-30 OC439982 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-01 2024-11-30 OC439982 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 OC439982 frs-bus:LimitedLiabilityPartnershipLLP 2023-12-01 2024-11-30 OC439982 frs-bus:LimitedLiabilityPartnershipsSORP 2023-12-01 2024-11-30 OC439982 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 OC439982 frs-bus:SmallEntities 2023-12-01 2024-11-30 OC439982 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 OC439982 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 OC439982 frs-countries:EnglandWales 2023-12-01 2024-11-30 OC439982 frs-bus:PartnerLLP1 2023-12-01 2024-11-30 OC439982 frs-bus:PartnerLLP2 2023-12-01 2024-11-30 OC439982 frs-bus:PartnerLLP3 2023-12-01 2024-11-30 OC439982 2022-11-30 OC439982 2023-11-30 OC439982 2022-12-01 2023-11-30 OC439982 frs-core:CurrentFinancialInstruments 2023-11-30
Registered number: OC439982
SYZYGY A.H.T. LLP
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
LLP Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
LLP Information
Designated Members Mr A Akhtyrskyi
Mrs N Biriukova
Mrs O Akhtyrska
LLP Registration Number OC439982
Registered Office The Bristol Office, 2nd Floor 5 High Street
Westbury On Trym
Bristol
BS9 3BY
Page 1
Page 2
Statement of Financial Position
Registered number: OC439982
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,689 -
1,689 -
CURRENT ASSETS
Receivables 5 478,114 1,674
Cash at bank and in hand 385,565 865
863,679 2,539
Payables: Amounts Falling Due Within One Year 6 (4,407 ) (2,091 )
NET CURRENT ASSETS (LIABILITIES) 859,272 448
TOTAL ASSETS LESS CURRENT LIABILITIES 860,961 448
NET ASSETS ATTRIBUTABLE TO MEMBERS 860,961 448
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 2,046 -
Other amounts 858,915 448
860,961 448
860,961 448
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 860,961 448
860,961 448
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Page 3
For the year ending 30 November 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 Income Statement.
On behalf of the members
Mr A Akhtyrskyi
Designated Member
Mrs N Biriukova
Designated Member
10/07/2025
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
SYZYGY A.H.T. LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439982 . The Registered Office is The Bristol Office, 2nd Floor 5 High Street, Westbury On Trym, Bristol, BS9 3BY.
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.
Statement of compliance
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland', Companies Act 2006 as applied by LLPs and the Statement of Recommended Practice (SORP), Accounting by limited Liability Partnerships, issued in December 2018.
2.2. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
2.3. Turnover
Revenue comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Revenue is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer and can be reliably measured. Revenue is shown net of value added tax, returns, rebates and discounts. 
Revenue 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. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property acquired by the LLP and have finite useful life is measured at cost less accumulated amortization and any accumulated impairment losses. Subsequent expenditure is capitalised only when it increases future economic benefits of the intellectual property. 
Amortisation is calculated to write off the cost of intangible asset less its estimated residual value using the straight-line method and recognized in the income statement over its estimated economic life of 10 years.
2.5. Financial Instruments
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Receivables
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.
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2.8. Payables
Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.9. Members' remuneration and division of profits
Profits attributable to members are determined, allocated and divided between members at the year end in accordance with the agreement. Profit allocation of members is charged as an expense in the profit and loss account. At the year end any undrawn allocated profits are included within loans and other debts due to members.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 December 2023 -
Additions 1,877
As at 30 November 2024 1,877
Amortisation
As at 1 December 2023 -
Provided during the period 188
As at 30 November 2024 188
Net Book Value
As at 30 November 2024 1,689
As at 1 December 2023 -
5. Receivables
2024 2023
£ £
Due within one year
Trade debtors 478,114 1,674
6. Payables: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 45 45
Accruals and deferred income 4,362 2,046
4,407 2,091
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