Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 7 November 2025 1 July 2024 30 June 2025 30 June 2025 OC345968 Mr D S Burns Mr R H Jeffries Mr R J Mackenzie Mr J N Moss Mr S J Pitchford Mr A W Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC345968 2024-06-30 OC345968 2025-06-30 OC345968 2024-07-01 2025-06-30 OC345968 frs-core:CurrentFinancialInstruments 2025-06-30 OC345968 frs-core:Non-currentFinancialInstruments 2025-06-30 OC345968 frs-core:ComputerEquipment 2025-06-30 OC345968 frs-core:ComputerEquipment 2024-07-01 2025-06-30 OC345968 frs-core:ComputerEquipment 2024-06-30 OC345968 frs-core:FurnitureFittings 2025-06-30 OC345968 frs-core:FurnitureFittings 2024-07-01 2025-06-30 OC345968 frs-core:FurnitureFittings 2024-06-30 OC345968 frs-core:WithinOneYear 2025-06-30 OC345968 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC345968 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC345968 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 OC345968 frs-bus:SmallEntities 2024-07-01 2025-06-30 OC345968 frs-bus:Audited 2024-07-01 2025-06-30 OC345968 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC345968 frs-countries:EnglandWales 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP1 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP2 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP3 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP4 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP5 2024-07-01 2025-06-30 OC345968 frs-bus:PartnerLLP6 2024-07-01 2025-06-30 OC345968 2023-06-30 OC345968 2024-06-30 OC345968 2023-07-01 2024-06-30 OC345968 frs-core:CurrentFinancialInstruments 2024-06-30 OC345968 frs-core:Non-currentFinancialInstruments 2024-06-30 OC345968 frs-core:BetweenOneFiveYears 2024-06-30 OC345968 frs-core:WithinOneYear 2024-06-30
Registered number: OC345968
Collingwood Rigby LLP
Financial Statements
For The Year Ended 30 June 2025
Grenfell James Audit LLP
Collingwood Rigby LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Collingwood Rigby LLP
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: OC345968

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,425 |  | 7,487
|  |  | 7,425 |  | 7,487
CURRENT ASSETS
Debtors | 5 | 777,483 |  | 1,032,684 |
Cash at bank and in hand |  | 1,080,467 |  | 1,668,061 |
|  | 1,857,950 |  | 2,700,745 |
Creditors: Amounts Falling Due Within One Year | 6 | (527,123 ) |  | (475,977 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,330,827 |  | 2,224,768
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,338,252 |  | 2,232,255
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (45,331 ) |  | (119,903 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 1,292,921 |  | 2,112,352
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | (120,623) |  | - |
Other amounts |  | 1,359,544 |  | 2,052,352 |
|  |  | 1,238,921 |  | 2,052,352
Equity
Members' other interests
Members' capital |  | 54,000 |  | 60,000 |
|  |  | 54,000 |  | 60,000
|  |  | 1,292,921 |  | 2,112,352

...CONTINUED
Page 1
Page 2
Collingwood Rigby LLP
Balance Sheet (continued)
As At 30 June 2025

TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 1,238,921 |  | 2,052,352
Members' other interests |  |  | 54,000 |  | 60,000
|  |  | 1,292,921 |  | 2,112,352

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 J N Moss Designated Member
07/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Collingwood Rigby LLP
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Collingwood Rigby LLP is a limited liability partnership, incorporated in England & Wales, registered number OC345968 . The Registered Office is 13 The Courtyard, Timothy's Bridge Road, Stratford upon Avon, Warwickshire, CV37 9NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of the revenue can be measured reliably;
- it is probable that the LLP will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured 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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Collingwood Rigby LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
2.6. Members' Participating Interests
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classes as liabilities unless the LLP has an unconditional right to refuse payments to members, in which case they are classified as equity.
All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within 'Members' remuneration charged as an expense' in arriving at the relevant year's result. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.
Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as 'Loans and other debts due to members' to the extent they exceed debts due from a specific member.
Profits are allocated to members based on a fixed amount plus a share of the remaining profit. The fixed amounts are paid monthly, and the remaining profit is distributed annually in a final distribution of profits which is made upon completion of the annual accounts and is based on pre-determined rations in accordance with the partners agreement.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 16 (2024: 15)
16 15
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 17,977 | 27,964 | 45,941
Additions | - | 5,641 | 5,641
As at 30 June 2025 | 17,977 | 33,605 | 51,582

...CONTINUED
Page 4
Page 5
Collingwood Rigby LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 14,416 | 24,038 | 38,454
Provided during the period | 2,263 | 3,440 | 5,703
As at 30 June 2025 | 16,679 | 27,478 | 44,157
Net Book Value
As at 30 June 2025 | 1,298 | 6,127 | 7,425
As at 1 July 2024 | 3,561 | 3,926 | 7,487

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 672,657 |  | 937,910
Other debtors | 104,826 |  | 94,774
| 777,483 |  | 1,032,684

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,078 |  | 24,193
Other creditors | 283,944 |  | 180,624
Taxation and social security | 196,101 |  | 271,160
| 527,123 |  | 475,977

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 45,331 |  | 119,903

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 14,548 |  | 22,000
Later than one year and not later than five years | - |  | 8,548
| 14,548 |  | 30,548

10. Loans And Other Debts Due To Members
Page 5
Page 6
Collingwood Rigby LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
11. Audit Information
The auditor's report on the accounts of Collingwood Rigby LLP for the year ended 30 June 2025 was unqualified.
The auditor's report was signed by Edward Grenfell James (Senior Statutory Auditor) for and on behalf of Grenfell James Audit LLP , Statutory Auditor.

Grenfell James Audit LLP 13 The Courtyard Timothy's Bridge Road Stratford upon Avon Warwickshire CV37 9NP

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