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 OC301426 Mr Will Lycett Mr Martin Hammond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC301426 2024-03-31 OC301426 2025-03-31 OC301426 2024-04-01 2025-03-31 OC301426 frs-core:CurrentFinancialInstruments 2025-03-31 OC301426 frs-core:FurnitureFittings 2025-03-31 OC301426 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC301426 frs-core:FurnitureFittings 2024-03-31 OC301426 frs-core:PlantMachinery 2025-03-31 OC301426 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC301426 frs-core:PlantMachinery 2024-03-31 OC301426 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC301426 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC301426 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC301426 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC301426 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC301426 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC301426 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC301426 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC301426 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC301426 2023-03-31 OC301426 2024-03-31 OC301426 2023-04-01 2024-03-31 OC301426 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC301426
DUA Architecture LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hub Accountants Limited
Chartered Accountants
1C Fridays Court
3-5 High Street
Ringwood
Hampshire
BH24 1AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC301426
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,440 12,685
9,440 12,685
CURRENT ASSETS
Stocks 5 5,500 5,500
Debtors 6 27,520 19,283
Cash at bank and in hand 11,613 30,145
44,633 54,928
Creditors: Amounts Falling Due Within One Year 7 (11,700 ) (14,794 )
NET CURRENT ASSETS (LIABILITIES) 32,933 40,134
TOTAL ASSETS LESS CURRENT LIABILITIES 42,373 52,819
NET ASSETS ATTRIBUTABLE TO MEMBERS 42,373 52,819
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 42,373 52,819
42,373 52,819
42,373 52,819
TOTAL MEMBERS' INTEREST
Amounts due from members (12,594) (2,565)
Loans and other debts due to members within one year 42,373 52,819
29,779 50,254
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
Mr Will Lycett
Designated Member
Mr Martin Hammond
Designated Member
4th August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DUA Architecture LLP is a limited liability partnership, incorporated in England & Wales, registered number OC301426 . The Registered Office is 8 Brearley House, 278 Lymington Road, Christchurch , BH23 5ET.
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 represents amounts receivable for services rendered net of VAT.
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% Reducing balance
Fixtures & Fittings 25% Reducing balance\3 Years straight line
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.
2.5. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 2,011 34,417 36,428
Additions - 829 829
As at 31 March 2025 2,011 35,246 37,257
Depreciation
As at 1 April 2024 1,931 21,812 23,743
Provided during the period 20 4,054 4,074
As at 31 March 2025 1,951 25,866 27,817
Net Book Value
As at 31 March 2025 60 9,380 9,440
As at 1 April 2024 80 12,605 12,685
5. Stocks
2025 2024
£ £
Work in progress 5,500 5,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,824 10,103
Prepayments and accrued income 3,102 5,615
Other debtors 1,000 1,000
Amounts due from members 12,594 2,565
27,520 19,283
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 174 251
Other taxes and social security 1,756 1,754
VAT 6,890 9,818
Pensions payable 232 222
Credit card 1,028 882
Accruals and deferred income 1,620 1,867
11,700 14,794
Page 5