Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 February 2023 false 1 April 2024 31 March 2025 31 March 2025 OC426577 Mrs Geraldine Hardy Mr Colin Hardy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC426577 2024-03-31 OC426577 2025-03-31 OC426577 2024-04-01 2025-03-31 OC426577 frs-core:CurrentFinancialInstruments 2025-03-31 OC426577 frs-core:MotorVehicles 2025-03-31 OC426577 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC426577 frs-core:MotorVehicles 2024-03-31 OC426577 frs-core:PlantMachinery 2025-03-31 OC426577 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC426577 frs-core:PlantMachinery 2024-03-31 OC426577 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC426577 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC426577 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC426577 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC426577 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC426577 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC426577 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC426577 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC426577 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC426577 2023-01-31 OC426577 2024-03-31 OC426577 2023-02-01 2024-03-31 OC426577 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC426577
Hardy Logistics LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bruce Allen LLP
Ground floor Suite
Crown House , 40 North Street
Hornchurch
Essex
RM11 1EW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC426577
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,079 24,833
59,079 24,833
CURRENT ASSETS
Debtors 5 787,540 517,469
Cash at bank and in hand 36,407 36,462
823,947 553,931
Creditors: Amounts Falling Due Within One Year 6 (57,842 ) (54,773 )
NET CURRENT ASSETS (LIABILITIES) 766,105 499,158
TOTAL ASSETS LESS CURRENT LIABILITIES 825,184 523,991
NET ASSETS ATTRIBUTABLE TO MEMBERS 825,184 523,991
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 825,184 523,991
825,184 523,991
825,184 523,991
TOTAL MEMBERS' INTEREST
Amounts due from members (774,808) (440,181)
Loans and other debts due to members within one year 825,184 523,991
50,376 83,810
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 Colin Hardy
Designated Member
5th August 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
Hardy Logistics LLP is a limited liability partnership, incorporated in England & Wales, registered number OC426577 . The Registered Office is Ground floor Suite , Crown House , 40 North Street, Hornchurch , Essex, RM11 1EW.
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 25% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 4,769 47,998 52,767
Additions 1,130 74,824 75,954
Disposals (764 ) (47,998 ) (48,762 )
As at 31 March 2025 5,135 74,824 79,959
Depreciation
As at 1 April 2024 1,522 26,412 27,934
Provided during the period 987 18,706 19,693
Disposals (334 ) (26,413 ) (26,747 )
As at 31 March 2025 2,175 18,705 20,880
Net Book Value
As at 31 March 2025 2,960 56,119 59,079
As at 1 April 2024 3,247 21,586 24,833
Page 3
Page 4
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 12,657 77,288
VAT 75 -
Amounts due from members 774,808 440,181
787,540 517,469
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 41,816 46,398
Other taxes and social security 770 -
VAT - 2,973
Accruals and deferred income 15,256 5,402
57,842 54,773
Page 4