Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC431257 Mr Colin Howell Mr Troy Hewitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC431257 2024-03-31 OC431257 2025-03-31 OC431257 2024-04-01 2025-03-31 OC431257 frs-core:CurrentFinancialInstruments 2025-03-31 OC431257 frs-core:Non-currentFinancialInstruments 2025-03-31 OC431257 frs-core:BetweenOneFiveYears 2025-03-31 OC431257 frs-core:MotorVehicles 2025-03-31 OC431257 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC431257 frs-core:MotorVehicles 2024-03-31 OC431257 frs-core:WithinOneYear 2025-03-31 OC431257 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC431257 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC431257 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC431257 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC431257 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC431257 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC431257 frs-core:CostValuation 2024-03-31 OC431257 frs-core:CostValuation 2025-03-31 OC431257 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 OC431257 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 OC431257 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC431257 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC431257 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC431257 2023-03-31 OC431257 2024-03-31 OC431257 2023-04-01 2024-03-31 OC431257 frs-core:CurrentFinancialInstruments 2024-03-31 OC431257 frs-core:Non-currentFinancialInstruments 2024-03-31 OC431257 frs-core:BetweenOneFiveYears 2024-03-31 OC431257 frs-core:WithinOneYear 2024-03-31
Registered number: OC431257
Assist Support LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: OC431257
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 223,198 74,684
Investments 5 7,000 7,000
230,198 81,684
CURRENT ASSETS
Stocks 6 12,821 12,821
Debtors 7 26,629 165,491
Cash at bank and in hand 2,210 13,245
41,660 191,557
Creditors: Amounts Falling Due Within One Year 8 (208,411 ) (207,153 )
NET CURRENT ASSETS (LIABILITIES) (166,751 ) (15,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES 63,447 66,088
Creditors: Amounts Falling Due After More Than One Year 9 (176,561 ) (57,162 )
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS (113,114 ) 8,926
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 416,760 347,727
416,760 347,727
Equity
Members' other interests
Members' capital (529,874) (338,801)
(529,874) (338,801)
(113,114) 8,926
...CONTINUED
Page 1
Page 2
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 416,760 347,727
Members' other interests (529,874) (338,801)
(113,114) 8,926
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.
The financial statements were approved by the members on 12 June 2025 and were signed on their behalf by:
Mr Colin Howell
Designated Member
12th June 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Assist Support LLP is a limited liability partnership, incorporated in England & Wales, registered number OC431257 . The Registered Office is Unit B Ascensis Tower, Juniper Drive, Battersea Reach, london, SW18 1AY.
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:
Motor Vehicles 25% reducing balance
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Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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: 18 (2024: 12)
18 12
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2024 103,690
Additions 189,234
As at 31 March 2025 292,924
Depreciation
As at 1 April 2024 29,006
Provided during the period 40,720
As at 31 March 2025 69,726
Net Book Value
As at 31 March 2025 223,198
As at 1 April 2024 74,684
Page 4
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5. Investments
Other
£
Cost
As at 1 April 2024 7,000
As at 31 March 2025 7,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 7,000
As at 1 April 2024 7,000
6. Stocks
2025 2024
£ £
Work in progress 12,821 12,821
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors (38,054 ) 136,000
Prepayments and accrued income 63,051 29,279
Pension scheme prepayments (7,317 ) -
Net wages 6,361 -
Amounts owed by associates 2,588 212
26,629 165,491
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,149 12,778
Trade creditors 45,132 39,467
Other taxes and social security 25,404 27,528
VAT 79,058 103,419
Other creditors 10,317 19,841
Accruals and deferred income 17,351 4,120
208,411 207,153
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 176,561 57,162
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 31,149 12,778
Later than one year and not later than five years 176,561 57,162
207,710 69,940
207,710 69,940
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