Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 8 May 2023 false 1 June 2024 31 May 2025 31 May 2025 OC447228 Mr Robert Black Mr Ian Innes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC447228 2024-05-31 OC447228 2025-05-31 OC447228 2024-06-01 2025-05-31 OC447228 frs-core:CurrentFinancialInstruments 2025-05-31 OC447228 frs-bus:LimitedLiabilityPartnershipLLP 2024-06-01 2025-05-31 OC447228 frs-bus:LimitedLiabilityPartnershipsSORP 2024-06-01 2025-05-31 OC447228 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 OC447228 frs-bus:SmallEntities 2024-06-01 2025-05-31 OC447228 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 OC447228 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 OC447228 frs-bus:PartnerLLP1 2024-06-01 2025-05-31 OC447228 frs-bus:PartnerLLP2 2024-06-01 2025-05-31 OC447228 2023-05-07 OC447228 2024-05-31 OC447228 2023-05-08 2024-05-31 OC447228 frs-core:CurrentFinancialInstruments 2024-05-31
Registered number: OC447228
Innes & Black LLP
Unaudited Financial Statements
For The Year Ended 31 May 2025
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Innes & Black LLP
Contents
Contents

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

Page 1
Innes & Black LLP
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: OC447228

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 3,099 |
Cash at bank and in hand |  | 7,393 |  | (11,259 ) |
|  | 7,393 |  | (8,160 ) |
Creditors: Amounts Falling Due Within One Year | 5 | (2,040 ) |  | (1,615 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,353 |  | (9,775 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,353 |  | (9,775 )
NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS |  |  | 5,353 |  | (9,775 )
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 19,066 |  | - |
|  |  | 19,066 |  | -
Equity
Members' other interests
Members' capital |  | (13,713) |  | (9,775) |
|  |  | (13,713) |  | (9,775)
|  |  | 5,353 |  | (9,775)
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | - |  | (3,099)
Loans and other debts due to members |  |  | 19,066 |  | -
Members' other interests |  |  | (13,713) |  | (9,775)
|  |  | 5,353 |  | (12,874)

Page 1
Page 2
Innes & Black LLP
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Robert Black Designated Member
09/09/2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Innes & Black LLP
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Innes & Black LLP is a limited liability partnership, incorporated in , registered number OC447228 . The Registered Office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 3,099

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
VAT | 798 |  | 241
Accruals and deferred income | 1,242 |  | 1,374
| 2,040 |  | 1,615

Page 3