Acorah Software Products - Accounts Production 16.8.310 false true false 12 February 2024 28 February 2025 28 February 2025 SO307934 Mr John Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO307934 2024-02-11 SO307934 2025-02-28 SO307934 2024-02-12 2025-02-28 SO307934 frs-core:CurrentFinancialInstruments 2025-02-28 SO307934 frs-core:PlantMachinery 2025-02-28 SO307934 frs-core:PlantMachinery 2024-02-12 2025-02-28 SO307934 frs-core:PlantMachinery 2024-02-11 SO307934 frs-bus:LimitedLiabilityPartnershipLLP 2024-02-12 2025-02-28 SO307934 frs-bus:LimitedLiabilityPartnershipsSORP 2024-02-12 2025-02-28 SO307934 frs-bus:FilletedAccounts 2024-02-12 2025-02-28 SO307934 frs-bus:SmallEntities 2024-02-12 2025-02-28 SO307934 frs-bus:AuditExemptWithAccountantsReport 2024-02-12 2025-02-28 SO307934 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-12 2025-02-28 SO307934 frs-countries:Scotland 2024-02-12 2025-02-28 SO307934 frs-bus:PartnerLLP1 2024-02-12 2025-02-28
Registered number: SO307934
Central Pure Clean LLP
Financial Statements
For the Period 12 February 2024 to 28 February 2025
Central Pure Clean LLP
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Central Pure Clean LLP
Accountant's Report
For the Period 12 February 2024 to 28 February 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Central Pure Clean LLP for the period 12 February 2024 to 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of Central Pure Clean LLP for the period 12 February 2024 to 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the members of Central Pure Clean LLP, as a body, in accordance with the terms of our engagement letter dated 06 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Central Pure Clean LLP and state those matters that we have agreed to state to the members of Central Pure Clean LLP, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Central Pure Clean LLP and its members, as a body, for our work or for this report.
It is your duty to ensure that Central Pure Clean LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Central Pure Clean LLP. You consider that Central Pure Clean LLP is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Central Pure Clean LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22/02/2026

Precision Accountants and Business Advisors Ltd
IFA
Coast Business Centre
11 Ainslie Street
Broughty Ferry
Dundee
DD5 3RR
Page 1
Page 2
Central Pure Clean LLP
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SO307934

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,233
|  |  | 7,233
CURRENT ASSETS
Stocks | 5 | 150 |
Debtors | 6 | 32,526 |
Cash at bank and in hand |  | 6,287 |
|  | 38,963 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,633 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 37,330
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 44,563
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 44,563
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 12,250 |
Other amounts |  | 15,971 |
|  |  | 28,221
Equity
Members' other interests
Members' capital |  | 371 |
Other reserves |  | 15,971 |
|  |  | 16,342
|  |  | 44,563
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (23,335)
Loans and other debts due to members |  |  | 28,221
Members' other interests |  |  | 16,342
|  |  | 21,228

Page 2
Page 3
Central Pure Clean LLP
Balance Sheet (continued)
As At 28 February 2025
For the period ending 28 February 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 member acknowledges his 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 John Hall Designated Member
22/02/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Central Pure Clean LLP
Notes to the Financial Statements
For the Period 12 February 2024 to 28 February 2025
Notes to the Financial Statements
1. General Information
Central Pure Clean LLP is a limited liability partnership, incorporated in Scotland, registered number SO307934 . The Registered Office is Coast Business Centre, Ainslie Street, Dundee, Angus, Scotland, DD5 3RR.
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:

Plant & Machinery | 15 % Reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 1
1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 12 February 2024 | -
Additions | 8,033
As at 28 February 2025 | 8,033

...CONTINUED
Page 4
Page 5
Central Pure Clean LLP
Notes to the Financial Statements (continued)
For the Period 12 February 2024 to 28 February 2025

Depreciation
As at 12 February 2024 | -
Provided during the period | 800
As at 28 February 2025 | 800
Net Book Value
As at 28 February 2025 | 7,233
As at 12 February 2024 | -

5. Stocks

| 28 February 2025
--- | ---
| £
Stock | 150

6. Debtors

| 28 February 2025
--- | ---
| £
Due within one year
Trade debtors | 8,706
Other debtors | 23,820
| 32,526

7. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Trade creditors | 118
Other creditors | 1,200
Taxation and social security | 315
| 1,633

Page 5