Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 OC411572 Mr Andrew Smith Mrs Christine Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC411572 2024-04-30 OC411572 2025-04-30 OC411572 2024-05-01 2025-04-30 OC411572 frs-core:CurrentFinancialInstruments 2025-04-30 OC411572 frs-bus:LimitedLiabilityPartnershipLLP 2024-05-01 2025-04-30 OC411572 frs-bus:LimitedLiabilityPartnershipsSORP 2024-05-01 2025-04-30 OC411572 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 OC411572 frs-bus:SmallEntities 2024-05-01 2025-04-30 OC411572 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 OC411572 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 OC411572 frs-core:UnlistedNon-exchangeTraded 2025-04-30 OC411572 frs-core:UnlistedNon-exchangeTraded 2024-04-30 OC411572 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 OC411572 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 OC411572 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 OC411572 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 OC411572 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 OC411572 frs-countries:EnglandWales 2024-05-01 2025-04-30 OC411572 frs-bus:PartnerLLP1 2024-05-01 2025-04-30 OC411572 frs-bus:PartnerLLP2 2024-05-01 2025-04-30 OC411572 2023-04-30 OC411572 2024-04-30 OC411572 2023-05-01 2024-04-30 OC411572 frs-core:CurrentFinancialInstruments 2024-04-30
Registered number: OC411572
CJ & AW Smith Holdings LLP
Unaudited Financial Statements
For The Year Ended 30 April 2025
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
CJ & AW Smith Holdings LLP
Contents
Contents

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

Page 1
CJ & AW Smith Holdings LLP
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: OC411572

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | - |  | 5,000
|  |  | - |  | 5,000
CURRENT ASSETS
Debtors | 5 | 37 |  | 9,786 |
Cash at bank and in hand |  | 24,914 |  | 110,311 |
|  | 24,951 |  | 120,097 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,812 ) |  | (12,791 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,139 |  | 107,306
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,139 |  | 112,306
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 23,139 |  | 112,306
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 129,746 |  | 109,251 |
|  |  | 129,746 |  | 109,251
Equity
Members' other interests
Members' capital |  | 3,055 |  | 3,055 |
Other reserves |  | (109,662) |  | - |
|  |  | (106,607) |  | 3,055
|  |  | 23,139 |  | 112,306
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 129,746 |  | 109,251
Members' other interests |  |  | (106,607) |  | 3,055
|  |  | 23,139 |  | 112,306

Page 1
Page 2
CJ & AW Smith Holdings LLP
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 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

Mr Andrew Smith Designated Member
21/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CJ & AW Smith Holdings LLP
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
CJ & AW Smith Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC411572 . The Registered Office is 48 Shepherds Hill, Harold Wood, Romford, Essex, RM3 0ND.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 May 2024 | 5,000
Disposals | (5,000 )
As at 30 April 2025 | -
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | 5,000

Page 3
Page 4
CJ & AW Smith Holdings LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 9,786
Other taxes and social security | 37 |  | -
| 37 |  | 9,786

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 214 |  | 214
Other taxes and social security | - |  | 10,895
Other creditors | 1,598 |  | 1,682
| 1,812 |  | 12,791

Page 4