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 OC373472 Mr Frank Russell Mr Reuben Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC373472 2024-03-31 OC373472 2025-03-31 OC373472 2024-04-01 2025-03-31 OC373472 frs-core:CurrentFinancialInstruments 2025-03-31 OC373472 frs-core:Non-currentFinancialInstruments 2025-03-31 OC373472 frs-core:PlantMachinery 2025-03-31 OC373472 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC373472 frs-core:PlantMachinery 2024-03-31 OC373472 frs-core:WithinOneYear 2025-03-31 OC373472 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC373472 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC373472 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC373472 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC373472 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC373472 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC373472 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC373472 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC373472 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC373472 2023-03-31 OC373472 2024-03-31 OC373472 2023-04-01 2024-03-31 OC373472 frs-core:CurrentFinancialInstruments 2024-03-31 OC373472 frs-core:Non-currentFinancialInstruments 2024-03-31 OC373472 frs-core:BetweenOneFiveYears 2024-03-31 OC373472 frs-core:WithinOneYear 2024-03-31
Registered number: OC373472
Atlas Developments Leisure (Carlisle) LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
MoynanSmith
Chartered Accountants & Tax Advisers
Unit 4 Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Atlas Developments Leisure (Carlisle) LLP
Contents
Contents

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

Page 1
Atlas Developments Leisure (Carlisle) LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC373472

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 38,622 |  | 45,438
Investment Properties | 5 |  | 3,892,278 |  | 3,892,278
|  |  | 3,930,900 |  | 3,937,716
CURRENT ASSETS
Debtors | 6 | 10,900 |  | - |
|  | 10,900 |  | - |
Creditors: Amounts Falling Due Within One Year | 7 | (143,163 ) |  | (324,462 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (132,263 ) |  | (324,462 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,798,637 |  | 3,613,254
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (25,833 ) |  | (44,831 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 3,772,804 |  | 3,568,423
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 3,772,804 |  | 3,568,423 |
|  |  | 3,772,804 |  | 3,568,423
|  |  | 3,772,804 |  | 3,568,423
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 3,772,804 |  | 3,568,423
|  |  | 3,772,804 |  | 3,568,423

Page 1
Page 2
Atlas Developments Leisure (Carlisle) 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 Frank Russell Designated Member
29 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Atlas Developments Leisure (Carlisle) LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Atlas Developments Leisure (Carlisle) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC373472 . The Registered Office is Atlas Works Nelson Street, Carlisle, Cumbria, CA2 5ND.
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:

Plant & Machinery | 15% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 8 (2024: 5)
8 5
Page 3
Page 4
Atlas Developments Leisure (Carlisle) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 113,787
As at 31 March 2025 | 113,787
Depreciation
As at 1 April 2024 | 68,349
Provided during the period | 6,816
As at 31 March 2025 | 75,165
Net Book Value
As at 31 March 2025 | 38,622
As at 1 April 2024 | 45,438

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 3,892,278

The members of the LLP are of the opinion that the carried forward value is a reasonable estimate of the fair value of investment property.
There has been no valuation of investment property by an independent valuer.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 10,900 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,187 |  | 15,964
Trade creditors | 48,338 |  | 11,474
Bank loans and overdrafts | 5,811 |  | 5,667
Other creditors | 73,490 |  | 288,692
Taxation and social security | 2,337 |  | 2,665
| 143,163 |  | 324,462

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 13,187
Bank loans | 25,833 |  | 31,644
| 25,833 |  | 44,831

Page 4
Page 5
Atlas Developments Leisure (Carlisle) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Secured Creditors
Of the creditors the following amounts are secured.
Finance lease and hire purchase contracts are secured on the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,187 |  | 29,151

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,187 |  | 15,964
Later than one year and not later than five years | - |  | 13,187
| 13,187 |  | 29,151
| 13,187 |  | 29,151

Page 5