Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC446678 Mr Andrew Large Mrs Wendy Whittaker-Large iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC446678 2024-03-31 OC446678 2025-03-31 OC446678 2024-04-01 2025-03-31 OC446678 frs-core:Non-currentFinancialInstruments 2025-03-31 OC446678 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC446678 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC446678 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC446678 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC446678 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC446678 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC446678 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC446678 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC446678 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC446678 2023-03-31 OC446678 2024-03-31 OC446678 2023-04-01 2024-03-31 OC446678 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC446678
Best Nest Group LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sterling Accountancy Services (Cheshire) Limited
Best Nest Group LLP
Contents
Contents

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

Page 1
Best Nest Group LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC446678

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,053,000 |  | 2,053,000
|  |  | 2,053,000 |  | 2,053,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,053,000 |  | 2,053,000
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (1,070,060 ) |  | (1,112,827 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 982,940 |  | 940,173
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 982,940 |  | 940,173 |
Other amounts |  | 96,795 |  | 74,916 |
|  |  | 1,079,735 |  | 1,015,089
Equity
Members' other interests
Members' capital |  | (96,795) |  | (74,916) |
|  |  | (96,795) |  | (74,916)
|  |  | 982,940 |  | 940,173
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 1,079,735 |  | 1,015,089
Members' other interests |  |  | (96,795) |  | (74,916)
|  |  | 982,940 |  | 940,173

Page 1
Page 2
Best Nest Group 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 Andrew Large Designated Member
25/11/2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Best Nest Group LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Best Nest Group LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446678 . The Registered Office is 220 West Street, Crewe, Cheshire, CW1 3HN.
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. 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 year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 2,053,000

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,070,060 |  | 1,112,827

Page 3