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 OC431660 AIGHT Drive It Like You Stole It Long Train Running PARLER NE FAIT PAS CUIRE LE RIZ THE FAMILY (FELLOWSHIP) LLP WOONE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC431660 2024-03-31 OC431660 2025-03-31 OC431660 2024-04-01 2025-03-31 OC431660 frs-core:CurrentFinancialInstruments 2025-03-31 OC431660 frs-core:ComputerEquipment 2025-03-31 OC431660 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC431660 frs-core:ComputerEquipment 2024-03-31 OC431660 frs-core:FurnitureFittings 2025-03-31 OC431660 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC431660 frs-core:FurnitureFittings 2024-03-31 OC431660 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC431660 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC431660 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC431660 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC431660 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC431660 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC431660 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC431660 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP4 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP5 2024-04-01 2025-03-31 OC431660 frs-bus:PartnerLLP6 2024-04-01 2025-03-31 OC431660 2023-03-31 OC431660 2024-03-31 OC431660 2023-04-01 2024-03-31 OC431660 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC431660
Ynapmoc Terces Eht LLP
Unaudited 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: OC431660
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,724 6,709
4,724 6,709
CURRENT ASSETS
Debtors 5 (101,284 ) 8,630
Cash at bank and in hand 159,013 76,796
57,729 85,426
Creditors: Amounts Falling Due Within One Year 6 (42,633 ) (72,330 )
NET CURRENT ASSETS (LIABILITIES) 15,096 13,096
TOTAL ASSETS LESS CURRENT LIABILITIES 19,820 19,805
NET ASSETS ATTRIBUTABLE TO MEMBERS 19,820 19,805
REPRESENTED BY:
Equity
Members' other interests
Other reserves 19,820 19,805
19,820 19,805
TOTAL MEMBERS' INTEREST
Amounts due from members (76,149) -
Members' other interests 19,820 19,805
(56,329) 19,805
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
AIGHT
Designated Member
31/07/2025
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
Ynapmoc Terces Eht LLP is a limited liability partnership, incorporated in England & Wales, registered number OC431660 . The Registered Office is 27 Old Gloucester Street, London, WC1N 3AX.
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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 2,933 4,012 6,945
Additions 998 - 998
As at 31 March 2025 3,931 4,012 7,943
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2024 134 102 236
Provided during the period 1,075 1,908 2,983
As at 31 March 2025 1,209 2,010 3,219
Net Book Value
As at 31 March 2025 2,722 2,002 4,724
As at 1 April 2024 2,799 3,910 6,709
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 658 6,183
Other debtors (101,942) 2,447
(101,284 ) 8,630
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 32,856 63,216
Other creditors 9,424 9,114
Taxation and social security 353 -
42,633 72,330
Page 4