Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC432482 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC432482 2024-03-31 OC432482 2025-03-31 OC432482 2024-04-01 2025-03-31 OC432482 frs-core:ComputerEquipment 2025-03-31 OC432482 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC432482 frs-core:ComputerEquipment 2024-03-31 OC432482 frs-core:FurnitureFittings 2025-03-31 OC432482 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC432482 frs-core:FurnitureFittings 2024-03-31 OC432482 frs-core:WithinOneYear 2025-03-31 OC432482 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC432482 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC432482 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC432482 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC432482 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC432482 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC432482 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC432482 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC432482 2023-03-31 OC432482 2024-03-31 OC432482 2023-04-01 2024-03-31 OC432482 frs-core:CurrentFinancialInstruments 2024-03-31 OC432482 frs-core:WithinOneYear 2024-03-31
Registered number: OC432482
Analogy PR LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Whyfield Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC432482
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,097
- 1,097
CURRENT ASSETS
Debtors 5 - 24,673
Cash at bank and in hand - 25,511
- 50,184
Creditors: Amounts Falling Due Within One Year 6 - (7,400 )
NET CURRENT ASSETS (LIABILITIES) - 42,784
TOTAL ASSETS LESS CURRENT LIABILITIES - 43,881
NET ASSETS ATTRIBUTABLE TO MEMBERS - 43,881
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts - 43,881
- 43,881
- 43,881
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year - 43,881
- 43,881
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
Ms Katherine Kowalski
Partner
07/08/2025
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
Analogy PR LLP is a limited liability partnership, incorporated in England & Wales, registered number OC432482 . The Registered Office is Whyfield, Ground Floor, Building A Truro Business Park, Threemilestone, Truro, Cornwall, TR4 9LF.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 25% SL
Computer Equipment 33% SL
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,495 2,840 4,335
Disposals (1,495 ) (2,840 ) (4,335 )
As at 31 March 2025 - - -
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2024 1,263 1,975 3,238
Disposals (1,263 ) (1,975 ) (3,238 )
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 232 865 1,097
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 24,546
Other debtors - 127
- 24,673
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 649
Trade creditors - 770
Other creditors - 840
Taxation and social security - 5,141
- 7,400
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 649
Page 4