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 OC438238 Mr Ian Wake Mr Jimmy Westergaard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC438238 2024-03-31 OC438238 2025-03-31 OC438238 2024-04-01 2025-03-31 OC438238 frs-core:CurrentFinancialInstruments 2025-03-31 OC438238 frs-core:Non-currentFinancialInstruments 2025-03-31 OC438238 frs-core:ComputerEquipment 2025-03-31 OC438238 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC438238 frs-core:ComputerEquipment 2024-03-31 OC438238 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 OC438238 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 OC438238 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 OC438238 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC438238 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC438238 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC438238 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC438238 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC438238 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC438238 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC438238 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC438238 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC438238 2023-03-31 OC438238 2024-03-31 OC438238 2023-04-01 2024-03-31 OC438238 frs-core:CurrentFinancialInstruments 2024-03-31 OC438238 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC438238
WESTERGAARD-WAKE LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
WESTERGAARD-WAKE LLP
Contents
Contents

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

Page 1
WESTERGAARD-WAKE LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC438238

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 355,305 |  | 355,381
|  |  | 355,305 |  | 355,381
CURRENT ASSETS
Debtors | 5 | 2,365 |  | 3,094 |
Cash at bank and in hand |  | 11,567 |  | 6,292 |
|  | 13,932 |  | 9,386 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,364 ) |  | (2,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,568 |  | 7,021
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 366,873 |  | 362,402
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (234,201 ) |  | (234,213 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 132,672 |  | 128,189
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 152,969 |  | 152,969 |
Other amounts |  | 9,703 |  | 5,220 |
|  |  | 162,672 |  | 158,189
Equity
Members' other interests
Revaluation reserve |  | (30,000) |  | (30,000) |
|  |  | (30,000) |  | (30,000)
|  |  | 132,672 |  | 128,189
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | - |  | (729)
Loans and other debts due to members within one year |  |  | 162,672 |  | 158,189
Members' other interests |  |  | (30,000) |  | (30,000)
|  |  | 132,672 |  | 127,460

Page 1
Page 2
WESTERGAARD-WAKE 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 Ian Wake Designated Member
14/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
WESTERGAARD-WAKE LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
WESTERGAARD-WAKE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC438238 . The Registered Office is 12 Greenway Farm, Bath Road, Wick, Bristol, BS30 5RL.
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 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.
2.4. 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:

Computer Equipment | 20% reducing balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 355,000 | 549 | 355,549
As at 31 March 2025 | 355,000 | 549 | 355,549

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

Depreciation
As at 1 April 2024 | - | 168 | 168
Provided during the period | - | 76 | 76
As at 31 March 2025 | - | 244 | 244
Net Book Value
As at 31 March 2025 | 355,000 | 305 | 355,305
As at 1 April 2024 | 355,000 | 381 | 355,381

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,365 |  | 2,365
Amounts due from members | - |  | 729
| 2,365 |  | 3,094

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 2,365 |  | 2,365
| 2,364 |  | 2,365

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 234,201 |  | 234,213

Page 4