Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC363174 Mr Jeffrey Bor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC363174 2023-03-31 OC363174 2024-03-31 OC363174 2023-04-01 2024-03-31 OC363174 frs-core:Non-currentFinancialInstruments 2024-03-31 OC363174 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC363174 frs-core:PlantMachinery 2023-04-01 2024-03-31 OC363174 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC363174 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC363174 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 OC363174 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC363174 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC363174 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC363174 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC363174 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC363174 2022-03-31 OC363174 2023-03-31 OC363174 2022-04-01 2023-03-31 OC363174 frs-core:Non-currentFinancialInstruments 2023-03-31
Registered number: OC363174
Shacter Cohen & Bor LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Shacter Cohen & Bor LLP
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3

Page 1
Shacter Cohen & Bor LLP
Abridged Balance Sheet
As At 31 March 2024
Abridged Balance Sheet
Registered number: OC363174

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2 |  | 3,449
|  |  | 2 |  | 3,449
CURRENT ASSETS
Debtors |  | 1,849,110 |  | 287,274 |
Cash at bank and in hand |  | 86,470 |  | 1,278,319 |
|  | 1,935,580 |  | 1,565,593 |
Creditors: Amounts Falling Due Within One Year |  | (644,900 ) |  | (627,270 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,290,680 |  | 938,323
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,290,682 |  | 941,772
Creditors: Amounts Falling Due After More Than One Year |  |  | (18,638 ) |  | (177,999 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 1,272,044 |  | 763,773
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 1,640,603 |  | 1,090,540 |
|  |  | 1,640,603 |  | 1,090,540
Equity
Members' other interests
Other reserves |  | (368,559) |  | (326,767) |
|  |  | (368,559) |  | (326,767)
|  |  | 1,272,044 |  | 763,773
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (1,777,028) |  | -
Loans and other debts due to members within one year |  |  | 1,640,603 |  | 1,090,540
Members' other interests |  |  | (368,559) |  | (326,767)
|  |  | (504,984) |  | 763,773

Page 1
Page 2
Shacter Cohen & Bor LLP
Abridged Balance Sheet (continued)
As At 31 March 2024
For the year ending 31 March 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.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

Mr Jeffrey Bor Designated Member
02/10/2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Shacter Cohen & Bor LLP
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2024
Notes to the Abridged Financial Statements
1. General Information
Shacter Cohen & Bor LLP is a limited liability partnership, incorporated in England & Wales, registered number OC363174 . The Registered Office is 31 Sackville Street, Manchester, M1 3LZ.
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 | 19% SL
Computer Equipment | 30% SL

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2023: 15)
3 15
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2023 | 55,107
As at 31 March 2024 | 55,107
Depreciation
As at 1 April 2023 | 51,658
Provided during the period | 3,447
As at 31 March 2024 | 55,105
Net Book Value
As at 31 March 2024 | 2
As at 1 April 2023 | 3,449

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