Acorah Software Products - Accounts Production 16.8.310 false true false 1 November 2024 31 March 2025 31 March 2025 OC454375 Mr Sidharath Garg Mr Kapil Garga iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC454375 2024-10-31 OC454375 2025-03-31 OC454375 2024-11-01 2025-03-31 OC454375 frs-core:Non-currentFinancialInstruments 2025-03-31 OC454375 frs-bus:LimitedLiabilityPartnershipLLP 2024-11-01 2025-03-31 OC454375 frs-bus:LimitedLiabilityPartnershipsSORP 2024-11-01 2025-03-31 OC454375 frs-bus:FilletedAccounts 2024-11-01 2025-03-31 OC454375 frs-bus:SmallEntities 2024-11-01 2025-03-31 OC454375 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-03-31 OC454375 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-03-31 OC454375 frs-countries:EnglandWales 2024-11-01 2025-03-31 OC454375 frs-bus:PartnerLLP1 2024-11-01 2025-03-31 OC454375 frs-bus:PartnerLLP2 2024-11-01 2025-03-31
Registered number: OC454375
Garg Investments LLP
Unaudited Financial Statements
For the Period 1 November 2024 to 31 March 2025
Garg Investments LLP
Contents
Contents

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

Page 1
Garg Investments LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC454375

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 5,550,000
|  |  | 5,550,000
Creditors: Amounts Falling Due Within One Year | 5 | (1,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,680 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,548,320
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (278,418 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 5,269,902
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 5,265,317 |
Other amounts |  | 56,041 |
|  |  | 5,321,358
Equity
Members' other interests
Members' capital |  | (51,456) |
|  |  | (51,456)
|  |  | 5,269,902
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 5,321,358
Members' other interests |  |  | (51,456)
|  |  | 5,269,902

Page 1
Page 2
Garg Investments LLP
Balance Sheet (continued)
As At 31 March 2025
For the period 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 Sidharath Garg Designated Member
9 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Garg Investments LLP
Notes to the Financial Statements
For the Period 1 November 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Garg Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC454375 . The Registered Office is 26 Station Road, Watford, Herts, WD17 1JU.
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 May 2024 (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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2
2
4. Investment Property

| 31 March 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | -
Additions | 5,550,000
As at 31 March 2025 | 5,550,000

Page 3
Page 4
Garg Investments LLP
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Other creditors | 1,680

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

| 31 March 2025
--- | ---
| £
Bank loans | 278,418

7. Secured Creditors
Of the creditors the following amounts are secured.

| 31 March 2025
--- | ---
| £
Bank loans and overdrafts | 278,418

Page 4