Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 OC360244 Imperium Trust Company (UK) Limited Imperium Advisors Limited Imperium Group Holdings Limited false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC360244 2023-12-31 OC360244 2024-12-31 OC360244 2024-01-01 2024-12-31 OC360244 frs-core:CurrentFinancialInstruments 2024-12-31 OC360244 frs-core:BetweenOneFiveYears 2024-12-31 OC360244 frs-core:PlantMachinery 2024-12-31 OC360244 frs-core:PlantMachinery 2024-01-01 2024-12-31 OC360244 frs-core:PlantMachinery 2023-12-31 OC360244 frs-core:WithinOneYear 2024-12-31 OC360244 frs-bus:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC360244 frs-bus:LimitedLiabilityPartnershipsSORP 2024-01-01 2024-12-31 OC360244 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 OC360244 frs-bus:SmallEntities 2024-01-01 2024-12-31 OC360244 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC360244 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 OC360244 1 2024-01-01 2024-12-31 OC360244 frs-countries:EnglandWales 2024-01-01 2024-12-31 OC360244 frs-bus:PartnerLLP1 2024-01-01 2024-12-31 OC360244 frs-bus:PartnerLLP2 2024-01-01 2024-12-31 OC360244 2022-12-31 OC360244 2023-12-31 OC360244 2023-01-01 2023-12-31 OC360244 frs-core:CurrentFinancialInstruments 2023-12-31 OC360244 frs-core:BetweenOneFiveYears 2023-12-31 OC360244 frs-core:WithinOneYear 2023-12-31
Registered number: OC360244
Page Tax Consulting LLP
Unaudited Financial Statements
For The Year Ended 31 December 2024
Page Tax Consulting LLP
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Page Tax Consulting LLP
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: OC360244
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,691 7,048
6,691 7,048
CURRENT ASSETS
Debtors 5 321,457 310,749
Cash at bank and in hand 90,558 73,113
412,015 383,862
Creditors: Amounts Falling Due Within One Year 6 (42,071 ) (38,532 )
NET CURRENT ASSETS (LIABILITIES) 369,944 345,330
TOTAL ASSETS LESS CURRENT LIABILITIES 376,635 352,378
NET ASSETS ATTRIBUTABLE TO MEMBERS 376,635 352,378
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 27,567 27,567
Other amounts 349,068 324,811
376,635 352,378
376,635 352,378
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 376,635 352,378
376,635 352,378
Page 1
Page 2
Page Tax Consulting LLP
Balance Sheet (continued)
As At 31 December 2024
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
Imperium Trust Company (UK) Limited
Designated Member
15/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Page Tax Consulting LLP
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Page Tax Consulting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC360244 . The Registered Office is Suite E Priory House, 45-51 High Street, Reigate, Surrey, RH2 9AE.
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:
Plant & Machinery 20% straight line
2.4. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
2.5. Allocation of Profits
A member's share in the profit or loss for the year is accounted for as an allocation of profits.
All profits and losses are allocated for each year by the members as they deem appropriate.
2.6. Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.
...CONTINUED
Page 3
Page 4
Page Tax Consulting LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Members' participation rights - continued
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position. 
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are present in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was:
2024 2023
Office and administration 1 4
1 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 17,180
Additions 2,419
As at 31 December 2024 19,599
Depreciation
As at 1 January 2024 10,132
Provided during the period 2,776
As at 31 December 2024 12,908
Net Book Value
As at 31 December 2024 6,691
As at 1 January 2024 7,048
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 198,685 118,618
Prepayments and accrued income 111,218 139,255
Amounts owed by group undertakings 11,554 52,876
321,457 310,749
Page 4
Page 5
Page Tax Consulting LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,610 8,482
Other loans - 875
VAT 26,465 24,314
Accruals and deferred income 2,826 4,546
Amounts owed to group undertakings 2,170 315
42,071 38,532
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 15,000 15,000
Later than one year and not later than five years 11,250 26,250
26,250 41,250
8. Related Party Transactions
Vicena International LimitedOwned 100% by Ultimate Group Holding CompanyCosts of £22,093 (2023: £nil) were recharged by Vicena International Limited to Page Tax Consulting LLP in year relating to computer software, insurance and sundries in year. Costs were oncharged to Vicena International Limted by Page Tax Consulting LLP of £3,232 (2023: £nil) relating to staff training and salaries. A creditor balance of £2,160 (2023: £nil) is shown at the year end.

Vicena International Limited

Owned 100% by Ultimate Group Holding Company

Costs of £22,093 (2023: £nil) were recharged by Vicena International Limited to Page Tax Consulting LLP in year relating to computer software, insurance and sundries in year. Costs were oncharged to Vicena International Limted by Page Tax Consulting LLP of £3,232 (2023: £nil) relating to staff training and salaries. A creditor balance of £2,160 (2023: £nil) is shown at the year end.

Imperium Trust Company (UK) LtdOwns 99% of Page Tax Consulting LLPCosts of £546,451 (2023: £281,231) relating to employee costs, computer software and consumables and sundry expenses were recharged by Imperium Trust Company (UK) Ltd to Page Tax Consulting LLP in year. A debtor balance of £nil (2023: £17,648) is shown at the year end.

Imperium Trust Company (UK) Ltd

Owns 99% of Page Tax Consulting LLP

Costs of £546,451 (2023: £281,231) relating to employee costs, computer software and consumables and sundry expenses were recharged by Imperium Trust Company (UK) Ltd to Page Tax Consulting LLP in year. A debtor balance of £nil (2023: £17,648) is shown at the year end.

Imperium Group Holdings LimitedUltimate Group Holding CompanyCosts of £9,698 (2023: £6,179) relating to insurance, computer software and consumables and sundry expenses were recharged by the holding company to Page Tax Consulting LLP in year. A creditor balance of £10 (2023: £315) is shown at the year end.

Imperium Group Holdings Limited

Ultimate Group Holding Company

Costs of £9,698 (2023: £6,179) relating to insurance, computer software and consumables and sundry expenses were recharged by the holding company to Page Tax Consulting LLP in year. A creditor balance of £10 (2023: £315) is shown at the year end.

Imperium Tax and Accounting LimitedOwned 100% by Ultimate Group Holding CompanyCosts of £1,622 (2023: £29,356) relating to insurance and sundries were recharged by Imperium Tax and Accounting Limited to Page Tax Consulting LLP in year. Costs were oncharged to Imperium Tax and Accounting Limited by Page Tax Consulting LLP of £39,332 (2023: £nil) relating to salaries and training. A debtor balance of £11,554 (2023: £35,228) is shown at the year end.

Imperium Tax and Accounting Limited

Owned 100% by Ultimate Group Holding Company

Costs of £1,622 (2023: £29,356) relating to insurance and sundries were recharged by Imperium Tax and Accounting Limited to Page Tax Consulting LLP in year. Costs were oncharged to Imperium Tax and Accounting Limited by Page Tax Consulting LLP of £39,332 (2023: £nil) relating to salaries and training. A debtor balance of £11,554 (2023: £35,228) is shown at the year end.

9. Controlling Party
The LLP's ultimate controlling party is Imperium Group Holdings Limited .
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