Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 OC361073 W Gough LLP Mr Alistdair Wilson-Gough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC361073 2024-01-31 OC361073 2025-01-31 OC361073 2024-02-01 2025-01-31 OC361073 frs-core:CurrentFinancialInstruments 2025-01-31 OC361073 frs-core:Non-currentFinancialInstruments 2025-01-31 OC361073 frs-bus:LimitedLiabilityPartnershipLLP 2024-02-01 2025-01-31 OC361073 frs-bus:LimitedLiabilityPartnershipsSORP 2024-02-01 2025-01-31 OC361073 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 OC361073 frs-bus:SmallEntities 2024-02-01 2025-01-31 OC361073 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 OC361073 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 OC361073 frs-countries:EnglandWales 2024-02-01 2025-01-31 OC361073 frs-bus:PartnerLLP1 2024-02-01 2025-01-31 OC361073 frs-bus:PartnerLLP2 2024-02-01 2025-01-31 OC361073 2023-01-31 OC361073 2024-01-31 OC361073 2023-02-01 2024-01-31 OC361073 frs-core:CurrentFinancialInstruments 2024-01-31 OC361073 frs-core:Non-currentFinancialInstruments 2024-01-31
Registered number: OC361073
KMA Planning LLP
Unaudited Financial Statements
For The Year Ended 31 January 2025
KMA Planning LLP
Contents
Contents

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

Page 1
KMA Planning LLP
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: OC361073

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 194,625 |  | 197,098 |
Cash at bank and in hand |  | 15 |  | 9,637 |
|  | 194,640 |  | 206,735 |
Creditors: Amounts Falling Due Within One Year | 5 | (374,629 ) |  | (376,724 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (179,989 ) |  | (169,989 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (179,989 ) |  | (169,989 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (13,333 ) |  | (23,333 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (193,322 ) |  | (193,322 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 85,415 |  | 85,415 |
|  |  | 85,415 |  | 85,415
Equity
Members' other interests
Members' capital |  | (82,864) |  | (82,864) |
Other reserves |  | (195,873) |  | (195,873) |
|  |  | (278,737) |  | (278,737)
|  |  | (193,322) |  | (193,322)
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (183,460) |  | (183,460)
Loans and other debts due to members within one year |  |  | 85,415 |  | 85,415
Members' other interests |  |  | (278,737) |  | (278,737)
|  |  | (376,782) |  | (376,782)

Page 1
Page 2
KMA Planning LLP
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Alistdair Wilson-Gough Designated Member
10/10/2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
KMA Planning LLP
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
KMA Planning LLP is a limited liability partnership, incorporated in England & Wales, registered number OC361073 . The Registered Office is First Floor, 85 Great Portland Street, London, W1W 7LT.
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.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,830 |  | 6,073
Other debtors | 8,335 |  | 7,565
Amounts due from members | 183,460 |  | 183,460
| 194,625 |  | 197,098

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 38,717 |  | 28,221
Other taxes and social security | 32,181 |  | 30,030
VAT | 28,302 |  | 14,841
Other creditors | 275,429 |  | 303,632
| 374,629 |  | 376,724

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,333 |  | 23,333

Page 3