Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SO306494 Mr P P Piotrowski Ms M H Piotrowska Mr G K Marshall Ms P C Geith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO306494 2023-08-31 SO306494 2024-08-31 SO306494 2023-09-01 2024-08-31 SO306494 frs-core:CurrentFinancialInstruments 2024-08-31 SO306494 frs-bus:LimitedLiabilityPartnershipLLP 2023-09-01 2024-08-31 SO306494 frs-bus:LimitedLiabilityPartnershipsSORP 2023-09-01 2024-08-31 SO306494 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SO306494 frs-bus:SmallEntities 2023-09-01 2024-08-31 SO306494 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SO306494 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SO306494 frs-countries:Scotland 2023-09-01 2024-08-31 SO306494 frs-bus:PartnerLLP1 2023-09-01 2024-08-31 SO306494 frs-bus:PartnerLLP2 2023-09-01 2024-08-31 SO306494 frs-bus:PartnerLLP3 2023-09-01 2024-08-31 SO306494 frs-bus:PartnerLLP4 2023-09-01 2024-08-31 SO306494 2022-08-31 SO306494 2023-08-31 SO306494 2022-09-01 2023-08-31 SO306494 frs-core:CurrentFinancialInstruments 2023-08-31
Registered number: SO306494
Cropka LLP
Unaudited Financial Statements
For The Year Ended 31 August 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SO306494
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 92 262
Cash at bank and in hand 143 944
235 1,206
Creditors: Amounts Falling Due Within One Year 5 (450 ) (450 )
NET CURRENT ASSETS (LIABILITIES) (215 ) 756
TOTAL ASSETS LESS CURRENT LIABILITIES (215 ) 756
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS (215 ) 756
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability - 777
Other amounts 2,452 3,625
2,452 4,402
Equity
Members' other interests
Other reserves (2,667) (3,646)
(2,667) (3,646)
(215) 756
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 2,452 4,402
Members' other interests (2,667) (3,646)
(215) 756
Page 1
Page 2
For the year ending 31 August 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
Mr G K Marshall
Designated Member
29 August 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cropka LLP is a limited liability partnership, incorporated in Scotland, registered number SO306494 . The Registered Office is Cropka Architects The Melting Pot, 15 Calton Road, Edinburgh, EH8 8DL.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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: 4 (2023: 4)
4 4
4. Debtors
2024 2023
£ £
Due within one year
VAT 92 262
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 450 450
Page 3