Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 December 2024 31 December 2024 OC380843 BAKLDN Limited PNCLDN Limited TABLDN Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC380843 2024-03-31 OC380843 2024-12-31 OC380843 2024-04-01 2024-12-31 OC380843 frs-core:FurnitureFittings 2024-04-01 2024-12-31 OC380843 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2024-12-31 OC380843 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2024-12-31 OC380843 frs-bus:FilletedAccounts 2024-04-01 2024-12-31 OC380843 frs-bus:SmallEntities 2024-04-01 2024-12-31 OC380843 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 OC380843 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-12-31 OC380843 frs-countries:EnglandWales 2024-04-01 2024-12-31 OC380843 frs-bus:PartnerLLP1 2024-04-01 2024-12-31 OC380843 frs-bus:PartnerLLP2 2024-04-01 2024-12-31 OC380843 frs-bus:PartnerLLP3 2024-04-01 2024-12-31 OC380843 2023-03-31 OC380843 2024-03-31 OC380843 2023-04-01 2024-03-31
Registered number: OC380843
TMSLDN2 LLP
Unaudited Financial Statements
For the Period 1 April 2024 to 31 December 2024
Sopher + Co LLP
2nd Floor, Connaught House
1-3 Mount Street (Entrance Via Davies Street)
London
W1K 3NB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC380843
31 December 2024 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 77,677 51,840
77,677 51,840
CURRENT ASSETS
Debtors 133,197 231,193
Cash at bank and in hand 77,924 170,985
211,121 402,178
Creditors: Amounts Falling Due Within One Year (85,682 ) (318,906 )
NET CURRENT ASSETS (LIABILITIES) 125,439 83,272
TOTAL ASSETS LESS CURRENT LIABILITIES 203,116 135,112
NET ASSETS ATTRIBUTABLE TO MEMBERS 203,116 135,112
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 203,116 135,112
203,116 135,112
203,116 135,112
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 203,116 135,112
203,116 135,112
Page 1
Page 2
For the period 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.
The financial statements were approved by the members on 18 August 2025 and were signed on their behalf by:
PNCLDN Limited
Designated Member
18/08/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TMSLDN2 LLP is a limited liability partnership, incorporated in England & Wales, registered number OC380843 . The Registered Office is 2nd Floor, Connaught House, 1-3 Mount Street (Entrance Via Davies Street), London, W1K 3NB.
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:
Fixtures & Fittings 25% Straight Line
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 period was: 4 (2024: 4)
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