Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC413832 Mrs E Robson-Sankey Mr T Angus Mr P Weightman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC413832 2024-03-31 OC413832 2025-03-31 OC413832 2024-04-01 2025-03-31 OC413832 frs-core:CurrentFinancialInstruments 2025-03-31 OC413832 frs-core:ComputerEquipment 2025-03-31 OC413832 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC413832 frs-core:ComputerEquipment 2024-03-31 OC413832 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC413832 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC413832 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC413832 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC413832 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC413832 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC413832 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC413832 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC413832 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC413832 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC413832 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC413832 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC413832 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC413832 2023-03-31 OC413832 2024-03-31 OC413832 2023-04-01 2024-03-31 OC413832 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC413832
Office Interiors D&B UK LLP
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC413832
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 307 106
307 106
CURRENT ASSETS
Debtors 5 27,875 329,777
Cash at bank and in hand 144,818 169,092
172,693 498,869
Creditors: Amounts Falling Due Within One Year 6 (102,680 ) (305,768 )
NET CURRENT ASSETS (LIABILITIES) 70,013 193,101
TOTAL ASSETS LESS CURRENT LIABILITIES 70,320 193,207
NET ASSETS ATTRIBUTABLE TO MEMBERS 70,320 193,207
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 70,320 193,207
70,320 193,207
70,320 193,207
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 70,320 193,207
70,320 193,207
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 E Robson-Sankey
Designated Member
28/07/2025
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
Office Interiors D&B UK LLP is a limited liability partnership, incorporated in England & Wales, registered number OC413832 . The Registered Office is 1st Floor, 8 Bridle Close, Kingston Upon Thames, KT1 2JW.
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 33% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 33% straight line
Computer Equipment 25% straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 4,107
Additions 399
As at 31 March 2025 4,506
Depreciation
As at 1 April 2024 4,001
Provided during the period 198
As at 31 March 2025 4,199
Net Book Value
As at 31 March 2025 307
As at 1 April 2024 106
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,892 193,433
Prepayments and accrued income 1,983 134,499
Other debtors - 1,845
27,875 329,777
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,028 35,593
Other taxes and social security 3,718 1,630
VAT 38,280 63,489
Net wages - 3,844
Other creditors - 255
Accruals and deferred income 45,654 200,957
102,680 305,768
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