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 OC309818 Mr Michael Dale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC309818 2024-03-31 OC309818 2025-03-31 OC309818 2024-04-01 2025-03-31 OC309818 frs-core:CurrentFinancialInstruments 2025-03-31 OC309818 frs-core:FurnitureFittings 2025-03-31 OC309818 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC309818 frs-core:FurnitureFittings 2024-03-31 OC309818 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC309818 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC309818 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC309818 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC309818 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC309818 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC309818 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC309818 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC309818 2023-03-31 OC309818 2024-03-31 OC309818 2023-04-01 2024-03-31 OC309818 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC309818
Dale Stevens LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Dale Stevens LLP
Contents
Contents

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

Page 1
Dale Stevens LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC309818

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 431 |  | 917
|  |  | 431 |  | 917
CURRENT ASSETS
Stocks | 5 | - |  | 1,225 |
Debtors | 6 | 1,439 |  | 1,484 |
Cash at bank and in hand |  | 9,154 |  | 25,688 |
|  | 10,593 |  | 28,397 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,968 ) |  | (4,493 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,625 |  | 23,904
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,056 |  | 24,821
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 9,056 |  | 24,821
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 9,056 |  | 24,821 |
|  |  | 9,056 |  | 24,821
|  |  | 9,056 |  | 24,821
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 9,056 |  | 24,821
|  |  | 9,056 |  | 24,821

Page 1
Page 2
Dale Stevens 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 Michael Dale Designated Member
30th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Dale Stevens LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Dale Stevens LLP is a limited liability partnership, incorporated in England & Wales, registered number OC309818 . The Registered Office is 25 Moorfield Road, Woodbridge, Suffolk, IP12 4JN.
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.
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 | 25% of reducing balance

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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 2)
1 2
Page 3
Page 4
Dale Stevens LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 34,091
As at 31 March 2025 | 34,091
Depreciation
As at 1 April 2024 | 33,174
Provided during the period | 486
As at 31 March 2025 | 33,660
Net Book Value
As at 31 March 2025 | 431
As at 1 April 2024 | 917

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 1,225

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,439 |  | 1,484

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 1,653 |  | 2,128
Income tax liability | - |  | 1,440
Accruals and deferred income | 315 |  | 925
| 1,968 |  | 4,493

Page 4