Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 31 March 2025 31 March 2025 OC320336 Mr M Shaffer Mr P Shaffer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC320336 2024-06-30 OC320336 2025-03-31 OC320336 2024-07-01 2025-03-31 OC320336 frs-core:CurrentFinancialInstruments 2025-03-31 OC320336 frs-core:Non-currentFinancialInstruments 2025-03-31 OC320336 frs-core:FurnitureFittings 2025-03-31 OC320336 frs-core:FurnitureFittings 2024-07-01 2025-03-31 OC320336 frs-core:FurnitureFittings 2024-06-30 OC320336 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-03-31 OC320336 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-03-31 OC320336 frs-bus:FilletedAccounts 2024-07-01 2025-03-31 OC320336 frs-bus:SmallEntities 2024-07-01 2025-03-31 OC320336 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-03-31 OC320336 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-03-31 OC320336 frs-countries:EnglandWales 2024-07-01 2025-03-31 OC320336 frs-bus:PartnerLLP1 2024-07-01 2025-03-31 OC320336 frs-bus:PartnerLLP2 2024-07-01 2025-03-31 OC320336 2023-06-30 OC320336 2024-06-30 OC320336 2023-07-01 2024-06-30 OC320336 frs-core:CurrentFinancialInstruments 2024-06-30 OC320336 frs-core:Non-currentFinancialInstruments 2024-06-30 OC320336 frs-core:OtherReservesSubtotal 2023-06-30
Registered number: OC320336
Anglo American Sewing Machines LLP
Unaudited Financial Statements
For the Period 1 July 2024 to 31 March 2025
Tony Levy Associates
Chartered Accountants and Business Advisors
Anglo American Sewing Machines LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Reconciliation of Members' Interests | 3—4
Notes to the Financial Statements | 4—6

Page 1
Anglo American Sewing Machines LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: OC320336

| 31 March 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 140 |  | 186
|  |  | 140 |  | 186
CURRENT ASSETS
Stocks | 5 | 450 |  | 6,500 |
Debtors | 6 | 2,412 |  | 5,508 |
Cash at bank and in hand |  | - |  | 12,018 |
|  | 2,862 |  | 24,026 |
Creditors: Amounts Falling Due Within One Year | 7 | (29,639 ) |  | (101,452 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (26,777 ) |  | (77,426 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (26,637 ) |  | (77,240 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (71,461 ) |  | (12,879 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (98,098 ) |  | (90,119 )
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | (196,681) |  | (196,516) |
Other reserves |  | 98,583 |  | 106,397 |
|  |  | (98,098) |  | (90,119)
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | (98,098) |  | (90,119)
|  |  | (98,098) |  | (90,119)

Page 1
Page 2
Anglo American Sewing Machines 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 P Shaffer Designated Member
28 January 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Anglo American Sewing Machines LLP
Reconciliation of Members' Interests
For the Period 1 July 2024 to 31 March 2025
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Members'Capital classified as Equity | Other Reserves | Total Equity | Other amounts | Total members' interest
| £ | £ | £ | £ | £
Amounts due to members | - | - | - | 5,109 | -
Balance at 1 July 2023 | (151,875) | 42,284 | (109,591) | 5,109 | (104,482)
Profit/(loss) for the financial year available for discretionary division among members | - | 64,113 | 64,113 | - | 64,113
Members' interests after profit/(loss) for the year | (151,875) | 106,397 | (45,478) | 5,109 | (40,369)
Introduced by members | 2,712 | - | 2,712 | - | 2,712
Drawings | - | - | - | (5,109) | (5,109)
Repayment of Capital | (47,353) | - | (47,353) | - | (47,353)
As at 30 June 2024 and 1 July 2024 | (196,516) | 106,397 | (90,119) | - | (90,119)
Profit/(loss) for the financial year available for discretionary division among members | - | (7,814 ) | (7,814 ) | - | (7,814 )
Members' interests after profit/(loss) for the year | (196,516) | 98,583 | (97,933) | - | (97,933)
Introduced by members | 25,805 | - | 25,805 | - | 25,805
Drawings | (25,970) | - | (25,970) | - | (25,970)
As at 31 March 2025 | (196,681) | 98,583 | (98,098) | - | (98,098)

Page 3
Page 4
Anglo American Sewing Machines LLP
Notes to the Financial Statements
For the Period 1 July 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Anglo American Sewing Machines LLP is a limited liability partnership, incorporated in England & Wales, registered number OC320336 . The Registered Office is First Floor, 314 Regents Park Road, London, N3 2LT.
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 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:

Fixtures & Fittings | 25% on 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: 2 (2024: 2)
2 2
Page 4
Page 5
Anglo American Sewing Machines LLP
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 March 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 9,734
As at 31 March 2025 | 9,734
Depreciation
As at 1 July 2024 | 9,548
Provided during the period | 46
As at 31 March 2025 | 9,594
Net Book Value
As at 31 March 2025 | 140
As at 1 July 2024 | 186

5. Stocks

| 31 March 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Materials | 450 |  | 6,500

6. Debtors

| 31 March 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,412 |  | 5,508

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,100 |  | 17,554
Bank loans and overdrafts | 7,808 |  | 5,456
Other creditors | 4,950 |  | 4,300
Taxation and social security | 6,781 |  | 74,142
| 29,639 |  | 101,452

Page 5
Page 6
Anglo American Sewing Machines LLP
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,238 |  | 12,879
Taxation and social security | 62,223 |  | -
| 71,461 |  | 12,879

Page 6