Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC329000 Ms Cecilie Spark Mr Richard Spark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC329000 2024-03-31 OC329000 2025-03-31 OC329000 2024-04-01 2025-03-31 OC329000 frs-core:CurrentFinancialInstruments 2025-03-31 OC329000 frs-core:PlantMachinery 2025-03-31 OC329000 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC329000 frs-core:PlantMachinery 2024-03-31 OC329000 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC329000 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC329000 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC329000 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC329000 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC329000 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC329000 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC329000 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC329000 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC329000 2023-03-31 OC329000 2024-03-31 OC329000 2023-04-01 2024-03-31 OC329000 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC329000
Nimrod Investments LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Accounting SQL Limited t/a Spondoo Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC329000
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,548 2,064
1,548 2,064
CURRENT ASSETS
Debtors 5 11,513 29
Cash at bank and in hand 2,937 949
14,450 978
Creditors: Amounts Falling Due Within One Year 6 (998 ) (481 )
NET CURRENT ASSETS (LIABILITIES) 13,452 497
TOTAL ASSETS LESS CURRENT LIABILITIES 15,000 2,561
NET ASSETS ATTRIBUTABLE TO MEMBERS 15,000 2,561
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability 141,687 129,248
141,687 129,248
Equity
Members' other interests
Other reserves (126,687) (126,687)
(126,687) (126,687)
15,000 2,561
TOTAL MEMBERS' INTEREST
Amounts due from members (11,513) -
Loans and other debts due to members 141,687 129,248
Members' other interests (126,687) (126,687)
3,487 2,561
Page 1
Page 2
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 Richard Spark
Designated Member
31/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nimrod Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC329000 . The Registered Office is 5 The Academy, 16 Highgate Hill,London, N19 5NS.
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 Reducing
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 17,494
As at 31 March 2025 17,494
Depreciation
As at 1 April 2024 15,430
Provided during the period 516
As at 31 March 2025 15,946
Net Book Value
As at 31 March 2025 1,548
As at 1 April 2024 2,064
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 11,513 29
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Other creditors 480 480
Taxation and social security 517 -
998 481
Page 4