Acorah Software Products - Accounts Production 16.8.310 false true 5 April 2024 27 October 2023 false 6 April 2024 5 April 2025 5 April 2025 OC449697 Mr Shamshair Singh Ms Pushpa Rani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC449697 2024-04-05 OC449697 2025-04-05 OC449697 2024-04-06 2025-04-05 OC449697 frs-core:Non-currentFinancialInstruments 2025-04-05 OC449697 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-05 OC449697 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-06 2025-04-05 OC449697 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-05 OC449697 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC449697 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC449697 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 OC449697 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC449697 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC449697 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC449697 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC449697 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC449697 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC449697 2023-10-26 OC449697 2024-04-05 OC449697 2023-10-27 2024-04-05 OC449697 frs-core:Non-currentFinancialInstruments 2024-04-05
Registered number: OC449697
SB & PR Associates LLP
Unaudited Financial Statements
For The Year Ended 5 April 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
SB & PR Associates LLP
Contents
Contents

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

Page 1
SB & PR Associates LLP
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: OC449697

| 5 April 2025 | 5 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 4,150,000
|  |  | - |  | 4,150,000
Creditors: Amounts Falling Due Within One Year | 5 | (2,070 ) |  | (772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,070 ) |  | (772 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,070 ) |  | 4,149,228
Creditors: Amounts Falling Due After More Than One Year | 6 |  | - |  | (4,137,022 )
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS |  |  | (2,070 ) |  | 12,206
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 30,773 |  | - |
Other amounts |  | 12,206 |  | 12,206 |
|  |  | 42,979 |  | 12,206
Equity
Members' other interests
Other reserves |  | (45,049) |  | - |
|  |  | (45,049) |  | -
|  |  | (2,070) |  | 12,206
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 42,979 |  | 12,206
Members' other interests |  |  | (45,049) |  | -
|  |  | (2,070) |  | 12,206

Page 1
Page 2
SB & PR Associates LLP
Balance Sheet (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 Profit and Loss Account.
On behalf of the members

Mr Shamshair Singh Designated Member
19 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SB & PR Associates LLP
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
SB & PR Associates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449697 . The Registered Office is 50 Woodgate, Leicester, Leicestershire, LE3 5GF.
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 rental of properties and services provided. Turnover is reduced for estimated customer rebates and other similar allowances.
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, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 6 April 2024 | 4,150,000
Disposals | (4,150,000 )
As at 5 April 2025 | -
Net Book Value
As at 5 April 2025 | -
As at 6 April 2024 | 4,150,000

Page 3
Page 4
SB & PR Associates LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,070 |  | 772

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

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,113,234
Other loans | - |  | 23,788
| - |  | 4,137,022

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

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 4,113,234

Page 4