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 OC441377 Mr Joost Davidson Mrs Jamina Davidson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC441377 2024-03-31 OC441377 2025-03-31 OC441377 2024-04-01 2025-03-31 OC441377 frs-core:FurnitureFittings 2024-04-01 2025-03-31 OC441377 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC441377 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC441377 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC441377 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC441377 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 OC441377 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC441377 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC441377 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC441377 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC441377 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC441377 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC441377 2023-03-31 OC441377 2024-03-31 OC441377 2023-04-01 2024-03-31
Registered number: OC441377
STUDIO OHRA LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
VIBAS Accountants
STUDIO OHRA LLP
Contents
Contents

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

Page 1
STUDIO OHRA LLP
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: OC441377

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 534 |  | 712
|  |  | 534 |  | 712
CURRENT ASSETS
Debtors |  | 372 |  | 416 |
Cash at bank and in hand |  | 24 |  | 1,437 |
|  | 396 |  | 1,853 |
Creditors: Amounts Falling Due Within One Year |  | (1,251 ) |  | 2,543 |
NET CURRENT ASSETS (LIABILITIES) |  |  | (855 ) |  | 4,396
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (321 ) |  | 5,108
NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS |  |  | (321 ) |  | 5,108
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 49,573 |  | 40,859 |
|  |  | 49,573 |  | 40,859
Equity
Members' other interests
Members' capital |  | (49,894) |  | (35,751) |
|  |  | (49,894) |  | (35,751)
|  |  | (321) |  | 5,108
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 49,573 |  | 40,859
Members' other interests |  |  | (49,894) |  | (35,751)
|  |  | (321) |  | 5,108

Page 1
Page 2
STUDIO OHRA LLP
Abridged 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.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

Mr Joost Davidson Designated Member
27/02/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
STUDIO OHRA LLP
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
STUDIO OHRA LLP is a limited liability partnership, incorporated in England & Wales, registered number OC441377 . The Registered Office is Kemp House, 160 City Road, London, EC1V 2NX.
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 | 25|% reducing balance
Motor Vehicles | 25|% reducing balance
Fixtures & Fittings | 25|% reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 717
As at 31 March 2025 | 717
Depreciation
As at 1 April 2024 | 5
Provided during the period | 178
As at 31 March 2025 | 183

...CONTINUED
Page 3
Page 4
STUDIO OHRA LLP
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 534
As at 1 April 2024 | 712

Page 4