Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC416078 Mr Anand Doobay Ms Sharon Persaud Mr Jago Russell Ms Miranda Ching Mr Benjamin Stuttard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC416078 2024-03-31 OC416078 2025-03-31 OC416078 2024-04-01 2025-03-31 OC416078 frs-core:CurrentFinancialInstruments 2025-03-31 OC416078 frs-core:FurnitureFittings 2025-03-31 OC416078 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC416078 frs-core:FurnitureFittings 2024-03-31 OC416078 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC416078 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC416078 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC416078 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC416078 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC416078 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC416078 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC416078 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC416078 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC416078 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC416078 frs-bus:PartnerLLP4 2024-04-01 2025-03-31 OC416078 frs-bus:PartnerLLP5 2024-04-01 2025-03-31 OC416078 2023-03-31 OC416078 2024-03-31 OC416078 2023-04-01 2024-03-31 OC416078 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC416078
Boutique Law LLP
Financial Statements
For The Year Ended 31 March 2025
Philip Friede & Co
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Boutique Law LLP
Contents
Contents

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

Page 1
Boutique Law LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC416078

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,107 |  | 10,915
|  |  | 7,107 |  | 10,915
CURRENT ASSETS
Stocks | 5 | 389,563 |  | 88,960 |
Debtors | 6 | 1,701,366 |  | 772,899 |
Cash at bank and in hand |  | 498,812 |  | 588,288 |
|  | 2,589,741 |  | 1,450,147 |
Creditors: Amounts Falling Due Within One Year | 7 | (471,878 ) |  | (193,452 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,117,863 |  | 1,256,695
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,124,970 |  | 1,267,610
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 2,124,970 |  | 1,267,610
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 2,444 |  | 1,248 |
Other amounts |  | 2,122,526 |  | 1,628,849 |
|  |  | 2,124,970 |  | 1,630,097
Equity
Members' other interests
Other reserves |  | - |  | (362,487) |
|  |  | - |  | (362,487)
|  |  | 2,124,970 |  | 1,267,610
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 2,124,970 |  | 1,630,097
Members' other interests |  |  | - |  | (362,487)
|  |  | 2,124,970 |  | 1,267,610

Page 1
Page 2
Boutique Law 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

Mr Anand Doobay Designated Member
14 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Boutique Law LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Boutique Law LLP is a limited liability partnership, incorporated in England & Wales, registered number OC416078 . The Registered Office is Ground Floor West, 9 Gray's Inn Square, London, WC1R 5JD.
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:

Fixtures & Fittings | 33%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 7 (2024: 5)
7 5
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 43,305
Additions | 4,605
As at 31 March 2025 | 47,910
Depreciation
As at 1 April 2024 | 32,390
Provided during the period | 8,413
As at 31 March 2025 | 40,803

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

Net Book Value
As at 31 March 2025 | 7,107
As at 1 April 2024 | 10,915

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 389,563 |  | 88,960

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,652,092 |  | 729,679
Prepayments and accrued income | 49,274 |  | 43,220
| 1,701,366 |  | 772,899

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 330,570 |  | 56,217
Other taxes and social security | 12,169 |  | 10,667
VAT | 108,844 |  | 100,162
Other creditors | 7,247 |  | 7,247
Accruals and deferred income | 13,048 |  | 19,159
| 471,878 |  | 193,452

Page 4