Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC416807 J Crafer M Tollett J Tollett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC416807 2024-03-31 OC416807 2025-03-31 OC416807 2024-04-01 2025-03-31 OC416807 frs-core:CurrentFinancialInstruments 2025-03-31 OC416807 frs-core:Non-currentFinancialInstruments 2025-03-31 OC416807 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC416807 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC416807 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC416807 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC416807 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC416807 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC416807 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC416807 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC416807 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC416807 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC416807 2023-03-31 OC416807 2024-03-31 OC416807 2023-04-01 2024-03-31 OC416807 frs-core:CurrentFinancialInstruments 2024-03-31 OC416807 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC416807
Cerberus Property LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
TLC Tax Ltd
Chartered Accountants
Cerberus Property LLP
Contents
Contents

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

Page 1
Cerberus Property LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC416807

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,525,000 |  | 1,650,000
|  |  | 1,525,000 |  | 1,650,000
CURRENT ASSETS
Cash at bank and in hand |  | 3,094 |  | 16,483 |
|  | 3,094 |  | 16,483 |
Creditors: Amounts Falling Due Within One Year | 5 | (33,475 ) |  | (33,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,381 ) |  | (16,902 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,494,619 |  | 1,633,098
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (851,937 ) |  | (851,937 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 642,682 |  | 781,161
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | 665,961 |  | 781,161 |
Other reserves |  | (23,279) |  | - |
|  |  | 642,682 |  | 781,161
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | 642,682 |  | 781,161
|  |  | 642,682 |  | 781,161

Page 1
Page 2
Cerberus Property 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

J Crafer Designated Member
15/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cerberus Property LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cerberus Property LLP is a limited liability partnership, incorporated in England & Wales, registered number OC416807 . The Registered Office is 28 Wilton Road , Bexhill On Sea, East Sussex, TN40 1EZ.
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. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
2.3. 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 rental income. Turnover is recognised when the company receives thr right to consideration based on the rental agreements.
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. Capital Subscriptions and Repayments
The capital requirements of the partnership are determined from time ot time by the Designated Members. The amount of capital subscribed by each member is linked to the earnings allocated to that member. No Interest is paid on capital.
2.6. Allocation of Profits and Drawings
The allocation of profits to those who are members during the year is made by unanimous vote of the Designated Members.
During the year members draw sums as agreed by the Designated Members, taking into account the partnership's cash requirements for operating and investing activities.
The partnership retains its own losses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 1,650,000
Revaluations | (125,000)
As at 31 March 2025 | 1,525,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:
Page 3
Page 4
Cerberus Property LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,288,446 |  | 1,288,446

The invesment properties were valued at fair value on 31 March 2025 by the Designated Members.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 32,785 |  | 32,785
Other creditors | 690 |  | 600
| 33,475 |  | 33,385

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 851,937 |  | 851,937

Page 4