Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC334533 Ms Andrea Badelt Mr Mark Page true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC334533 2024-03-31 OC334533 2025-03-31 OC334533 2024-04-01 2025-03-31 OC334533 frs-core:CurrentFinancialInstruments 2025-03-31 OC334533 frs-core:ComputerEquipment 2025-03-31 OC334533 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC334533 frs-core:ComputerEquipment 2024-03-31 OC334533 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 OC334533 frs-core:FurnitureFittings 2025-03-31 OC334533 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC334533 frs-core:FurnitureFittings 2024-03-31 OC334533 frs-core:OtherResidualIntangibleAssets 2025-03-31 OC334533 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 OC334533 frs-core:OtherResidualIntangibleAssets 2024-03-31 OC334533 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC334533 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC334533 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC334533 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC334533 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC334533 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC334533 1 2024-04-01 2025-03-31 OC334533 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC334533 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC334533 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC334533 2023-03-31 OC334533 2024-03-31 OC334533 2023-04-01 2024-03-31 OC334533 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC334533
Eriswell Capital Management LLP
Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
Eriswell Capital Management LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Eriswell Capital Management LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC334533

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 5 |  | 83 |  | 111
Tangible Assets | 6 |  | 7,978 |  | 6,618
|  |  | 8,061 |  | 6,729
CURRENT ASSETS
Debtors | 7 | 7,500 |  | 7,500 |
Investments | 8 | 64,474 |  | - |
Cash at bank and in hand |  | 17,139 |  | 92,321 |
|  | 89,113 |  | 99,821 |
Creditors: Amounts Falling Due Within One Year | 9 | (6,636 ) |  | (1,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 82,477 |  | 97,879
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 90,538 |  | 104,608
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 90,538 |  | 104,608
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | (9,462) |  | 4,608 |
|  |  | (9,462) |  | 4,608
Equity
Members' other interests
Other reserves |  | 100,000 |  | 100,000 |
|  |  | 100,000 |  | 100,000
|  |  | 90,538 |  | 104,608
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | (9,462) |  | 4,608
Members' other interests |  |  | 100,000 |  | 100,000
|  |  | 90,538 |  | 104,608

Page 1
Page 2
Eriswell Capital Management LLP
Balance Sheet (continued)
As At 31 March 2025
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

Ms Andrea Badelt Designated Member
07/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Eriswell Capital Management LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Eriswell Capital Management LLP is a limited liability partnership, incorporated in England & Wales, registered number
OC334533. The Registered Office is TaxAssist Accountants, 26-28 Molesey Road, Hersham, Surrey, KT12 4RQ
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 financial services for which the members charge management fees that are collected on a monthly basis from the funds under management
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website database and vuisual solution. It is amortised to the profit and loss accoutns at 25% reducing balance.
2.4. 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
Computer Equipment | 25% Reducing Balance

2.5. Investments
Investments are included in the financial statements on a mark to market basis as at the reporting date. Investments relate exclusively to short-dated UK Government Gilts with a maturity of 1 Year or less.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)
2 2
4. Prior Period Adjustment
The comparative figures for the members interests (as represented on the face of the balance sheet) for the financial year ended 31 March 2024 have had to be reclassified to correct the presentation of Other Reserves and Members capital classified as a liability. This adjustment is presentational and does affect the Profit and Loss account for the same period.
5. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 10,575
As at 31 March 2025 | 10,575
Amortisation
As at 1 April 2024 | 10,464
Provided during the period | 28
As at 31 March 2025 | 10,492

...CONTINUED
Page 3
Page 4
Eriswell Capital Management LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 83
As at 1 April 2024 | 111

6. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 1,542 | 36,834 | 38,376
Additions | 3,087 | 457 | 3,544
As at 31 March 2025 | 4,629 | 37,291 | 41,920
Depreciation
As at 1 April 2024 | 1,542 | 30,216 | 31,758
Provided during the period | 772 | 1,412 | 2,184
As at 31 March 2025 | 2,314 | 31,628 | 33,942
Net Book Value
As at 31 March 2025 | 2,315 | 5,663 | 7,978
As at 1 April 2024 | - | 6,618 | 6,618

7. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,500 |  | 7,500

8. Current Asset Investments

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Listed investments | 64,474 |  | -

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36 |  | 1,942
Other creditors | 6,600 |  | -
| 6,636 |  | 1,942

10. Controlling Parties
The LLP is controlled entirely by its members
Page 4
Page 5
Eriswell Capital Management LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Audit Information
The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was
signed on 7th October 2025 by Jonathan Graham FCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.
This report is made solely to the LLP's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act
2006, as applied by Part 12 of The Limited Liability Partnerships (Accounts and Audit)(Applications of Companies Act 2006)
Regulations 2008. My audit work has been undertaken so that I might state to the LLP's members those matters I am
required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, I do not
accept or assume responsibility to anyone other than the LLP and the LLP's members, as a body, for our audit work, for this
report, or for the opinions I have formed.
Page 5