Acorah Software Products - Accounts Production 16.5.460 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 OC370569 Mr P Anderson Mrs S Anderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC370569 2024-04-05 OC370569 2025-04-05 OC370569 2024-04-06 2025-04-05 OC370569 frs-core:CurrentFinancialInstruments 2025-04-05 OC370569 frs-core:FurnitureFittings 2024-04-06 2025-04-05 OC370569 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 OC370569 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 OC370569 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-05 OC370569 frs-core:PlantMachinery 2025-04-05 OC370569 frs-core:PlantMachinery 2024-04-06 2025-04-05 OC370569 frs-core:PlantMachinery 2024-04-05 OC370569 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC370569 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC370569 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 OC370569 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC370569 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC370569 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC370569 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC370569 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC370569 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC370569 2023-04-05 OC370569 2024-04-05 OC370569 2023-04-06 2024-04-05 OC370569 frs-core:CurrentFinancialInstruments 2024-04-05
Registered number: OC370569
Stone Circle Livery LLP
Financial Statements
For The Year Ended 5 April 2025
Stone Circle Livery LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Stone Circle Livery LLP
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: OC370569

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 560,286 |  | 561,540
|  |  | 560,286 |  | 561,540
CURRENT ASSETS
Debtors | 5 | 36 |  | - |
|  | 36 |  | - |
Creditors: Amounts Falling Due Within One Year | 6 | (8,611 ) |  | (3,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,575 ) |  | (3,680 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 551,711 |  | 557,860
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 551,711 |  | 557,860
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | 576,069 |  | 573,207 |
Other reserves |  | (24,358) |  | (15,347) |
|  |  | 551,711 |  | 557,860
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | 551,711 |  | 557,860
|  |  | 551,711 |  | 557,860

Page 1
Page 2
Stone Circle Livery LLP
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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

Mrs S Anderson Designated Member
13th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Stone Circle Livery LLP
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Stone Circle Livery LLP is a limited liability partnership, incorporated in England & Wales, registered number OC370569 . The Registered Office is 23A Fore Street, Hertford, Herts, SG14 1DJ.
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:

Freehold | Nil
Plant & Machinery | 20% Reducing balance
Fixtures & Fittings | 20% Reducing Balance

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. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 6 April 2024 | 556,500 | 21,930 | 578,430
As at 5 April 2025 | 556,500 | 21,930 | 578,430
Depreciation
As at 6 April 2024 | - | 16,890 | 16,890
Provided during the period | - | 1,254 | 1,254
As at 5 April 2025 | - | 18,144 | 18,144

...CONTINUED
Page 3
Page 4
Stone Circle Livery LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025

Net Book Value
As at 5 April 2025 | 556,500 | 3,786 | 560,286
As at 6 April 2024 | 556,500 | 5,040 | 561,540

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 36 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,611 |  | 3,549
Taxation and social security | - |  | 131
| 8,611 |  | 3,680

Page 4