Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 January 2023 false 1 April 2024 31 March 2025 31 March 2025 OC345526 Mr Richard Linkogel Mrs Katherine Linkogel Mr Ian Crease Ms Tracey Biancardo true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC345526 2024-03-31 OC345526 2025-03-31 OC345526 2024-04-01 2025-03-31 OC345526 frs-core:CurrentFinancialInstruments 2025-03-31 OC345526 frs-core:MotorVehicles 2025-03-31 OC345526 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC345526 frs-core:MotorVehicles 2024-03-31 OC345526 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC345526 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC345526 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC345526 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC345526 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC345526 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC345526 1 2024-04-01 2025-03-31 OC345526 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC345526 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC345526 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC345526 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC345526 frs-bus:PartnerLLP4 2024-04-01 2025-03-31 OC345526 2022-12-31 OC345526 2024-03-31 OC345526 2023-01-01 2024-03-31 OC345526 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC345526
Linkogel and Crease 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: OC345526
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 306,059 171,615
306,059 171,615
CURRENT ASSETS
Debtors 5 122,980 193,324
Cash at bank and in hand 182,174 18,708
305,154 212,032
Creditors: Amounts Falling Due Within One Year 6 (14,029 ) (383,647 )
NET CURRENT ASSETS (LIABILITIES) 291,125 (171,615 )
TOTAL ASSETS LESS CURRENT LIABILITIES 597,184 -
NET ASSETS ATTRIBUTABLE TO MEMBERS 597,184 -
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 498,363 -
Other amounts 98,821 -
597,184 -
597,184 -
TOTAL MEMBERS' INTEREST
Amounts due from members - (43,579)
Loans and other debts due to members within one year 597,184 -
597,184 (43,579)
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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
Mr Richard Linkogel
Designated Member
30 June 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Linkogel and Crease LLP is a limited liability partnership, incorporated in England & Wales, registered number OC345526 . The Registered Office is Greenburn Laithe, Cowling Hill, Cowling, Keighley, West Yorkshire, BD22 0LP.
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 comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.

The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods have been passed to the buyer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 10% reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical judgements in applying the entity's accounting policies

No judgements have been made in applying the entities accounting policies that would have a significant effect on the amounts recognised in these financial statements.

(b) Critical accounting estimates and assumptions

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However, there are no estimates or assumptions used in these financial statements that the directors expect will have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2024 221,565
Additions 244,950
Disposals (85,000 )
As at 31 March 2025 381,515
Depreciation
As at 1 April 2024 49,950
Provided during the period 34,006
Disposals (8,500 )
As at 31 March 2025 75,456
Net Book Value
As at 31 March 2025 306,059
As at 1 April 2024 171,615
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 84,907 127,873
VAT 38,073 21,872
Amounts due from members - 43,579
122,980 193,324
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 12,029 4,358
Other creditors - 377,789
Accruals and deferred income 2,000 1,500
14,029 383,647
Amounts owed to related parties are unsecured, interest free, have no fixed date of repayment and are repayable on demand.
7. Related Party Transactions
Linkogel & Freeman LimitedA related party by way of common control. This company ceased to trade and struck off, the liability of £377,789 was repaid to the LLP.

Linkogel & Freeman Limited

A related party by way of common control. This company ceased to trade and struck off, the liability of £377,789 was repaid to the LLP.

8. Ultimate Controlling Party
The LLP is under joint control of Mr R J Linkogel and Mr I R Crease.
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