Acorah Software Products - Accounts Production 16.8.310 false true false 13 August 2024 31 March 2025 31 March 2025 OC453385 Mr Baranavan Balakrishnan Mrs Dharmisha Vijendran Balakrishnan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC453385 2024-08-12 OC453385 2025-03-31 OC453385 2024-08-13 2025-03-31 OC453385 frs-core:Non-currentFinancialInstruments 2025-03-31 OC453385 frs-bus:LimitedLiabilityPartnershipLLP 2024-08-13 2025-03-31 OC453385 frs-bus:LimitedLiabilityPartnershipsSORP 2024-08-13 2025-03-31 OC453385 frs-bus:FilletedAccounts 2024-08-13 2025-03-31 OC453385 frs-bus:SmallEntities 2024-08-13 2025-03-31 OC453385 frs-bus:AuditExempt-NoAccountantsReport 2024-08-13 2025-03-31 OC453385 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-13 2025-03-31 OC453385 frs-core:ListedExchangeTraded 2025-03-31 OC453385 frs-core:ListedExchangeTraded 2024-08-12 OC453385 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-12 OC453385 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 OC453385 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 OC453385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-12 OC453385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 OC453385 frs-countries:EnglandWales 2024-08-13 2025-03-31 OC453385 frs-bus:PartnerLLP1 2024-08-13 2025-03-31 OC453385 frs-bus:PartnerLLP2 2024-08-13 2025-03-31
Registered number: OC453385
Brana & Dharmi LLP
Unaudited Financial Statements
For the Period 13 August 2024 to 31 March 2025
Brana & Dharmi LLP
Contents
Contents

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

Page 1
Brana & Dharmi LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC453385

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 2,820,000
|  |  | 2,820,000
CURRENT ASSETS
Cash at bank and in hand |  | 21,933 |
|  | 21,933 |
Creditors: Amounts Falling Due Within One Year | 5 | (720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,213
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,841,213
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (2,095,202 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 746,011
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 695,533 |
Other amounts |  | 50,478 |
|  |  | 746,011
|  |  | 746,011
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 746,011
|  |  | 746,011

Page 1
Page 2
Brana & Dharmi 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 Baranavan Balakrishnan Designated Member
15/01/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Brana & Dharmi LLP
Notes to the Financial Statements
For the Period 13 August 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Brana & Dharmi LLP is a limited liability partnership, incorporated in England & Wales, registered number OC453385 . The Registered Office is 54 South Park Road, Ilford, Essex, IG1 1SS.
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 comprises the fair value of the consideration received or receivable for the rent received during the period of
occupancy by the tenants during the ordinaty course of the company's activities.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2
2
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 13 August 2024 | -
Additions | 2,820,000
As at 31 March 2025 | 2,820,000
Provision
As at 13 August 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 2,820,000
As at 13 August 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Other creditors | 720

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

| 31 March 2025
--- | ---
| £
Bank loans | 2,095,202

Page 3