Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC333021 NSM Distribution Ltd E Mulabegovic iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC333021 2024-03-31 OC333021 2025-03-31 OC333021 2024-04-01 2025-03-31 OC333021 frs-core:CurrentFinancialInstruments 2025-03-31 OC333021 frs-core:ComputerEquipment 2025-03-31 OC333021 frs-core:ComputerEquipment 2024-04-01 2025-03-31 OC333021 frs-core:ComputerEquipment 2024-03-31 OC333021 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC333021 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC333021 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC333021 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC333021 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC333021 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC333021 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC333021 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC333021 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC333021 2023-03-31 OC333021 2024-03-31 OC333021 2023-04-01 2024-03-31 OC333021 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC333021
ESS Ventilation LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
M A Accountancy Group
Wolf Mead
Farnham Road
Bordon
Hampshire
GU35 0NH
ESS Ventilation LLP
Contents
Contents

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

Page 1
ESS Ventilation LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC333021

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,801 |  | 6,646
|  |  | 5,801 |  | 6,646
CURRENT ASSETS
Stocks | 5 | 4,800 |  | 9,000 |
Debtors | 6 | 73,358 |  | 46,874 |
Cash at bank and in hand |  | 7,001 |  | 42,355 |
|  | 85,159 |  | 98,229 |
Creditors: Amounts Falling Due Within One Year | 7 | (86,209 ) |  | (89,219 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,050 ) |  | 9,010
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,751 |  | 15,656
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 4,751 |  | 15,656
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | (51,657) |  | (22,961) |
Other amounts |  | 56,408 |  | 38,617 |
|  |  | 4,751 |  | 15,656
|  |  | 4,751 |  | 15,656
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 4,751 |  | 15,656
|  |  | 4,751 |  | 15,656

Page 1
Page 2
ESS Ventilation 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

E Mulabegovic Designated Member
05/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ESS Ventilation LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
ESS Ventilation LLP is a limited liability partnership, incorporated in England & Wales, registered number OC333021 . The Registered Office is Wolfe Mead, Farnham Road, Bordon, Hampshire, GU35 0NH.
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:

Computer Equipment | 20% - straight line basis

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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
ESS Ventilation LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 9,140
Additions | 441
As at 31 March 2025 | 9,581
Depreciation
As at 1 April 2024 | 2,494
Provided during the period | 1,286
As at 31 March 2025 | 3,780
Net Book Value
As at 31 March 2025 | 5,801
As at 1 April 2024 | 6,646

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,800 |  | 9,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 231 |  | 2,247
Other debtors | 73,127 |  | 44,627
| 73,358 |  | 46,874

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,388 |  | 13,071
Other creditors | 71,884 |  | 72,340
Taxation and social security | 2,937 |  | 3,808
| 86,209 |  | 89,219

Page 4