Acorah Software Products - Accounts Production 16.8.200 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 OC317189 MR JASON AVRAAMIDES MRS MARISSA AVRAAMIDES iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC317189 2024-04-05 OC317189 2025-04-05 OC317189 2024-04-06 2025-04-05 OC317189 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-06 2025-04-05 OC317189 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC317189 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC317189 frs-bus:AbridgedAccounts 2024-04-06 2025-04-05 OC317189 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC317189 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC317189 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC317189 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC317189 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC317189 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC317189 2023-04-05 OC317189 2024-04-05 OC317189 2023-04-06 2024-04-05 OC317189 frs-core:OtherReservesSubtotal 2023-04-05
Registered number: OC317189
ISLAND ROW LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 5 April 2025
ISLAND ROW LLP
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Reconciliation of Members' Interests | 3—5
Notes to the Abridged Financial Statements | 5

Page 1
ISLAND ROW LLP
Abridged Statement of Financial Position
As At 5 April 2025
Abridged Statement of Financial Position
Registered number: OC317189

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,500 |  | 4,500
|  |  | 4,500 |  | 4,500
CURRENT ASSETS
Debtors |  | 2,138 |  | 1,302 |
Cash at bank and in hand |  | 33 |  | 34 |
|  | 2,171 |  | 1,336 |
Creditors: Amounts Falling Due Within One Year |  | (2,100 ) |  | (1,445 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 71 |  | (109 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,571 |  | 4,391
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 4,571 |  | 4,391
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 110 |  | - |
|  |  | 110 |  | -
Equity
Members' other interests
Other reserves |  | 4,461 |  | 4,391 |
|  |  | 4,461 |  | 4,391
|  |  | 4,571 |  | 4,391
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (2,135) |  | (1,299)
Loans and other debts due to members within one year |  |  | 110 |  | -
Members' other interests |  |  | 4,461 |  | 4,391
|  |  | 2,436 |  | 3,092

Page 1
Page 2
ISLAND ROW LLP
Abridged Statement of Financial Position (continued)
As At 5 April 2025
For the year ending 5 April 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 Income Statement.
All of the LLP's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 5 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

MR JASON AVRAAMIDES Designated Member
06/04/2025

The notes on page 5 form part of these financial statements.
Page 2
Page 3
ISLAND ROW LLP
Reconciliation of Members' Interests
For The Year Ended 5 April 2025
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Members'Capital classified as Equity | Other Reserves | Total Equity | Members'Capital classified as Debt
| £ | £ | £ | £
Balance at 6 April 2023 | - | 4,266 | 4,266 | -
Profit/(loss) for the financial year available for discretionary division among members | - | (1,299 ) | (1,299 ) | -
Members' interests after profit/(loss) for the year | - | 2,967 | 2,967 | -
Other divisions of profits (losses) | - | 1,299 | 1,299 | -
Drawings | - | - | - | -
Other Movements | - | 125 | 125 | -
Amounts due to members | - | - | - | -
Amounts due from members | - | - | - | -
As at 5 April 2024 and 6 April 2024 | - | 4,391 | 4,391 | -
Profit/(loss) for the financial year available for discretionary division among members | - | (836 ) | (836 ) | -
Members' interests after profit/(loss) for the year | - | 3,555 | 3,555 | -
Other divisions of profits (losses) | - | 836 | 836 | -
Drawings | - | - | - | -
Other Movements | - | 70 | 70 | 110
Amounts due to members | - | - | - | 110
Amounts due from members | - | - | - | -
As at 5 April 2025 | - | 4,461 | 4,461 | 110

| DEBT
--- | ---
| Loans and other debts due to members less any amounts due from members in debtors
| Other amounts | Total Debts | Total members' interest
| £ | £ | £
Balance at 6 April 2023 | - | - | 4,266
Profit/(loss) for the financial year available for discretionary division among members | - | - | (1,299 )
Members' interests after profit/(loss) for the year | - | - | 2,967

...CONTINUED
Page 3
Page 4
ISLAND ROW LLP
Reconciliation of Members' Interests (continued)
For The Year Ended 5 April 2025

Other divisions of profits (losses) | (1,299) | (1,299) | -
Drawings | - | - | -
Other Movements | - | - | 125
Amounts due to members | - | - | -
Amounts due from members | (1,299) | (1,299) | -
As at 5 April 2024 and 6 April 2024 | (1,299) | (1,299) | 3,092
Profit/(loss) for the financial year available for discretionary division among members | - | - | (836 )
Members' interests after profit/(loss) for the year | (1,299) | (1,299) | 2,256
Other divisions of profits (losses) | (836) | (836) | -
Drawings | - | - | -
Other Movements | - | 110 | 180
Amounts due to members | - | 110 | -
Amounts due from members | (2,135) | (2,135) | -
As at 5 April 2025 | (2,135) | (2,025) | 2,436

Page 4
Page 5
ISLAND ROW LLP
Notes to the Abridged Financial Statements
For The Year Ended 5 April 2025
Notes to the Abridged Financial Statements
1. General Information
ISLAND ROW LLP is a limited liability partnership, incorporated in England & Wales, registered number OC317189 . The Registered Office is Suite 80, 5 Liberty Square, Kings Hill, WEST MALLING, Kent, ME19 4AU.
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. 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:

Leasehold | 0

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

| Total
--- | ---
| £
Cost
As at 6 April 2024 | 4,500
As at 5 April 2025 | 4,500
Net Book Value
As at 5 April 2025 | 4,500
As at 6 April 2024 | 4,500

Page 5