Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 OC418384 Mrs Anne Brown Mr James Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC418384 2023-12-31 OC418384 2024-12-31 OC418384 2024-01-01 2024-12-31 OC418384 frs-core:Non-currentFinancialInstruments 2024-12-31 OC418384 frs-core:NetGoodwill 2024-12-31 OC418384 frs-core:NetGoodwill 2024-01-01 2024-12-31 OC418384 frs-core:NetGoodwill 2023-12-31 OC418384 frs-bus:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC418384 frs-bus:LimitedLiabilityPartnershipsSORP 2024-01-01 2024-12-31 OC418384 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 OC418384 frs-bus:SmallEntities 2024-01-01 2024-12-31 OC418384 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC418384 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 OC418384 frs-countries:EnglandWales 2024-01-01 2024-12-31 OC418384 frs-bus:PartnerLLP1 2024-01-01 2024-12-31 OC418384 frs-bus:PartnerLLP2 2024-01-01 2024-12-31 OC418384 2022-12-31 OC418384 2023-12-31 OC418384 2023-01-01 2023-12-31 OC418384 frs-core:Non-currentFinancialInstruments 2023-12-31
Registered number: OC418384
MAOS(LONDON) LLP
Unaudited Financial Statements
For The Year Ended 31 December 2024
Cooper Young & Partners Ltd
Chartered Accountants
Hunter House
109 Snakes Lane West
Woodford Green
Essex
IG8 0DY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC418384
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 35,000 35,000
35,000 35,000
CURRENT ASSETS
Cash at bank and in hand 2,518 2,400
2,518 2,400
Creditors: Amounts Falling Due Within One Year 6 (600 ) (449 )
NET CURRENT ASSETS (LIABILITIES) 1,918 1,951
TOTAL ASSETS LESS CURRENT LIABILITIES 36,918 36,951
Creditors: Amounts Falling Due After More Than One Year 7 (14,815 ) (24,953 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 22,103 11,998
REPRESENTED BY:
Equity
Members' other interests
Members' capital 207,562 196,562
Other reserves (185,459) (184,564)
22,103 11,998
TOTAL MEMBERS' INTEREST
Members' other interests 22,103 11,998
22,103 11,998
Page 1
Page 2
For the year ending 31 December 2024 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 Anne Brown
Designated Member
20 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
MAOS(LONDON) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC418384 . The Registered Office is Hunter House 109 Snakes Lane West, Woodford Green, IG8 0DY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 35,000
As at 31 December 2024 35,000
Net Book Value
As at 31 December 2024 35,000
As at 1 January 2024 35,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 600 449
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,815 24,953
Page 4