Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 29 November 2024 29 November 2024 OC427038 Mrs A L Cooke-Thomas Mr J G Cooke-Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC427038 2023-11-30 OC427038 2024-11-29 OC427038 2023-12-01 2024-11-29 OC427038 frs-core:CurrentFinancialInstruments 2024-11-29 OC427038 frs-bus:LimitedLiabilityPartnershipLLP 2023-12-01 2024-11-29 OC427038 frs-bus:LimitedLiabilityPartnershipsSORP 2023-12-01 2024-11-29 OC427038 frs-bus:FilletedAccounts 2023-12-01 2024-11-29 OC427038 frs-bus:SmallEntities 2023-12-01 2024-11-29 OC427038 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-29 OC427038 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-29 OC427038 frs-bus:PartnerLLP1 2023-12-01 2024-11-29 OC427038 frs-bus:PartnerLLP2 2023-12-01 2024-11-29 OC427038 2022-11-30 OC427038 2023-11-30 OC427038 2022-12-01 2023-11-30 OC427038 frs-core:CurrentFinancialInstruments 2023-11-30
Hdcspc (Wakefield) LLP
Unaudited Financial Statements
For The Year Ended 29 November 2024
TGKS Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC427038
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 187,987 137,500
Cash at bank and in hand 614 500
188,601 138,000
Creditors: Amounts Falling Due Within One Year 5 (4,958 ) (3,108 )
NET CURRENT ASSETS (LIABILITIES) 183,643 134,892
TOTAL ASSETS LESS CURRENT LIABILITIES 183,643 134,892
NET ASSETS ATTRIBUTABLE TO MEMBERS 183,643 134,892
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability (50,149) (50,149)
Other amounts 65,056 -
14,907 (50,149)
Equity
Members' other interests
Members' capital (16,306) -
Other reserves 185,042 185,041
168,736 185,041
183,643 134,892
TOTAL MEMBERS' INTEREST
Loans and other debts due to members 14,907 (50,149)
Members' other interests 168,736 185,041
183,643 134,892
Page 1
Page 2
For the year ending 29 November 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 A L Cooke-Thomas
Designated Member
28/08/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hdcspc (Wakefield) LLP is a limited liability partnership, incorporated in , registered number OC427038 . The Registered Office is Unit 22 Headway Business Park, Thornes Mill Denby Dale Road, Wakefield, WF2 7AZ.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 6 (2023: 4)
6 4
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 187,987 137,500
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 37
Other creditors 3,518 2,303
Taxation and social security 1,440 768
4,958 3,108
Page 3