Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 20 September 2023 false 1 April 2024 31 March 2025 31 March 2025 OC449153 Mr Herbert Cicil Clement Perera Ms Sylvia Emelda Pushpakanthi Perera Ms Archini Ann Sonali Shemar Ms Shehani Natasha Perera Mr Dylan Sheehan Matthew Perera Mr Sanuke Shamanthi Perera iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC449153 2024-03-31 OC449153 2025-03-31 OC449153 2024-04-01 2025-03-31 OC449153 frs-core:CurrentFinancialInstruments 2025-03-31 OC449153 frs-core:Non-currentFinancialInstruments 2025-03-31 OC449153 frs-core:FurnitureFittings 2025-03-31 OC449153 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC449153 frs-core:FurnitureFittings 2024-03-31 OC449153 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 OC449153 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC449153 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 OC449153 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC449153 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC449153 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC449153 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC449153 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC449153 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC449153 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP4 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP5 2024-04-01 2025-03-31 OC449153 frs-bus:PartnerLLP6 2024-04-01 2025-03-31 OC449153 2023-09-19 OC449153 2024-03-31 OC449153 2023-09-20 2024-03-31 OC449153 frs-core:CurrentFinancialInstruments 2024-03-31 OC449153 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC449153
Perera Family Estates LLP
Financial Statements
For The Year Ended 31 March 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Perera Family Estates LLP
Contents
Contents

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

Page 1
Perera Family Estates LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC449153

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 328,955 |  | -
|  |  | 328,955 |  | -
CURRENT ASSETS
Debtors | 5 | 2,900 |  | 2,900 |
Cash at bank and in hand |  | 51,360 |  | 13,440 |
|  | 54,260 |  | 16,340 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,401 ) |  | (1,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,859 |  | 14,900
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 381,814 |  | 14,900
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (326,270 ) |  | -
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 55,544 |  | 14,900
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 55,544 |  | 14,900 |
|  |  | 55,544 |  | 14,900
|  |  | 55,544 |  | 14,900
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 55,544 |  | 14,900
|  |  | 55,544 |  | 14,900

Page 1
Page 2
Perera Family Estates LLP
Balance Sheet (continued)
As At 31 March 2025
For the year 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 Herbert Cicil Clement Perera Designated Member
07/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Perera Family Estates LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Perera Family Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449153 . The Registered Office is 64, Walsingham Gardens, Epsom, Surrey, KT19 0LX.
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.
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:

Freehold | NOT Depreciation
Fixtures & Fittings | 20%

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Perera Family Estates LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2024 | - | - | -
Additions | 326,270 | 3,356 | 329,626
As at 31 March 2025 | 326,270 | 3,356 | 329,626
Depreciation
As at 1 April 2024 | - | - | -
Provided during the period | - | 671 | 671
As at 31 March 2025 | - | 671 | 671
Net Book Value
As at 31 March 2025 | 326,270 | 2,685 | 328,955
As at 1 April 2024 | - | - | -

5. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,900 |  | 2,900

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 1,400 |  | 1,440
| 1,401 |  | 1,440

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

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Mortgage | 326,270 |  | -

Page 4