Acorah Software Products - Accounts Production 16.3.350 false true 5 April 2024 15 January 2023 false 6 April 2024 5 April 2025 5 April 2025 OC400809 Mr Samuel Fisher Mr Jason Burley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC400809 2024-04-05 OC400809 2025-04-05 OC400809 2024-04-06 2025-04-05 OC400809 frs-core:CurrentFinancialInstruments 2025-04-05 OC400809 frs-core:ComputerEquipment 2025-04-05 OC400809 frs-core:ComputerEquipment 2024-04-06 2025-04-05 OC400809 frs-core:ComputerEquipment 2024-04-05 OC400809 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC400809 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC400809 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 OC400809 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC400809 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC400809 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC400809 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC400809 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC400809 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC400809 2023-01-14 OC400809 2024-04-05 OC400809 2023-01-15 2024-04-05 OC400809 frs-core:CurrentFinancialInstruments 2024-04-05
Registered number: OC400809
Burley and Fisher Books LLP
Unaudited Financial Statements
For The Year Ended 5 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC400809
5 April 2025 5 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,815 87
4,815 87
CURRENT ASSETS
Stocks 5 30,930 36,095
Debtors 6 35,643 35,528
Cash at bank and in hand 1,143 701
67,716 72,324
Creditors: Amounts Falling Due Within One Year 7 (16,201 ) (18,282 )
NET CURRENT ASSETS (LIABILITIES) 51,515 54,042
TOTAL ASSETS LESS CURRENT LIABILITIES 56,330 54,129
NET ASSETS ATTRIBUTABLE TO MEMBERS 56,330 54,129
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 36,330 34,129
36,330 34,129
Equity
Members' other interests
Members' capital 20,000 20,000
20,000 20,000
56,330 54,129
TOTAL MEMBERS' INTEREST
Amounts due from members (23,070) (28,623)
Loans and other debts due to members within one year 36,330 34,129
Members' other interests 20,000 20,000
33,260 25,506
Page 1
Page 2
For the year 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
Mr Samuel Fisher
Designated Member
25/07/2025
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
Burley and Fisher Books LLP is a limited liability partnership, incorporated in England & Wales, registered number OC400809 . The Registered Office is 400 Kingsland Road , London, E8 4AA.
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:
Computer Equipment over 4 years
2.4. 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: 5 (2024: 5)
5 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 6 April 2024 14,829
Additions 6,073
As at 5 April 2025 20,902
...CONTINUED
Page 3
Page 4
Depreciation
As at 6 April 2024 14,742
Provided during the period 1,345
As at 5 April 2025 16,087
Net Book Value
As at 5 April 2025 4,815
As at 6 April 2024 87
5. Stocks
5 April 2025 5 April 2024
£ £
Stock 30,930 36,095
6. Debtors
5 April 2025 5 April 2024
£ £
Due within one year
Prepayments and accrued income 4,500 4,500
Other debtors 8,073 2,405
Amounts due from members 23,070 28,623
35,643 35,528
7. Creditors: Amounts Falling Due Within One Year
5 April 2025 5 April 2024
£ £
Trade creditors 11,375 9,247
Bank loans and overdrafts 865 3,763
Other taxes and social security 1,486 2,468
Other creditors 507 264
Accruals 1,968 2,540
16,201 18,282
Page 4