Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 March 2025 31 March 2025 OC400900 Mr Khalil Hammad Mrs Nehad Abueed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC400900 2024-07-31 OC400900 2025-03-31 OC400900 2024-08-01 2025-03-31 OC400900 frs-core:Non-currentFinancialInstruments 2025-03-31 OC400900 frs-core:ComputerEquipment 2024-08-01 2025-03-31 OC400900 frs-core:FurnitureFittings 2024-08-01 2025-03-31 OC400900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-03-31 OC400900 frs-bus:LimitedLiabilityPartnershipLLP 2024-08-01 2025-03-31 OC400900 frs-bus:LimitedLiabilityPartnershipsSORP 2024-08-01 2025-03-31 OC400900 frs-bus:AbridgedAccounts 2024-08-01 2025-03-31 OC400900 frs-bus:SmallEntities 2024-08-01 2025-03-31 OC400900 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-03-31 OC400900 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-03-31 OC400900 frs-countries:EnglandWales 2024-08-01 2025-03-31 OC400900 frs-bus:PartnerLLP1 2024-08-01 2025-03-31 OC400900 frs-bus:PartnerLLP2 2024-08-01 2025-03-31 OC400900 2023-07-31 OC400900 2024-07-31 OC400900 2023-08-01 2024-07-31 OC400900 frs-core:Non-currentFinancialInstruments 2024-07-31
Registered number: OC400900
Hammad & Son LLP
Unaudited ABRIDGED Financial Statements
For the Period 1 August 2024 to 31 March 2025
Hammad & Son LLP
Unaudited Abridged Financial Statements
For the Period 1 August 2024 to 31 March 2025
Unaudited Abridged Financial Statements

Contents
| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Hammad & Son LLP
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: OC400900

| 31 March 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,625,701 |  | 10,424,600
|  |  | 11,625,701 |  | 10,424,600
CURRENT ASSETS
Debtors |  | 117,492 |  | - |
|  | 117,492 |  | - |
Creditors: Amounts Falling Due Within One Year |  | (2,357,839 ) |  | (853,305 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,240,347 ) |  | (853,305 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,385,354 |  | 9,571,295
Creditors: Amounts Falling Due After More Than One Year |  |  | (5,068,239 ) |  | (6,580,212 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 4,317,115 |  | 2,991,083
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | (185,342) |  | (313,372) |
Other amounts |  | 257,455 |  | 257,454 |
|  |  | 72,113 |  | (55,918)
Equity
Members' other interests
Revaluation reserve |  | 4,245,000 |  | 3,047,000 |
Other reserves |  | 2 |  | 1 |
|  |  | 4,245,002 |  | 3,047,001
|  |  | 4,317,115 |  | 2,991,083
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (117,492) |  | -
Loans and other debts due to members |  |  | 72,113 |  | (55,918)
Members' other interests |  |  | 4,245,002 |  | 3,047,001
|  |  | 4,199,623 |  | 2,991,083

Page 1
Page 2
Hammad & Son LLP
Abridged 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.
All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the members on 13 March 2026 and were signed on their behalf by:

Mr Khalil Hammad Designated Member | Mrs Nehad Abueed Designated Member
13 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hammad & Son LLP
Notes to the Abridged Financial Statements
For the Period 1 August 2024 to 31 March 2025
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
1.3. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
1.4. 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.
1.5. 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:

Freehold | Nil
Fixtures & Fittings | 15.00% reducing balance
Computer Equipment | 33.33% on cost

1.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Page 4
Hammad & Son LLP
Notes to the Abridged Financial Statements (continued)
For the Period 1 August 2024 to 31 March 2025
1.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after
deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that
are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing
transaction, where the debt instrument is measured at the present value of the future payments discounted at a
market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not,
they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and
subsequently measured at amortised cost using the effective interest method.
1.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisition and
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 9 (2024: 7)
9 7
3. Members' Remuneration

| 31 March 2025 |  | 31 July 2024
--- | --- | --- | ---
Average number of members during the period | 2 |  | 2

4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 10,429,211
Additions | 5,361
Revaluation | 1,198,000
As at 31 March 2025 | 11,632,572

...CONTINUED
Page 4
Page 5
Hammad & Son LLP
Notes to the Abridged Financial Statements (continued)
For the Period 1 August 2024 to 31 March 2025

Depreciation
As at 1 August 2024 | 4,611
Provided during the period | 2,260
As at 31 March 2025 | 6,871
Net Book Value
As at 31 March 2025 | 11,625,701
As at 1 August 2024 | 10,424,600

6. Related Party Disclosures
At the balance sheet date member's owes partnership £185,341.10 (2024: £313,370.88).
Holyland Property Services LimitedCompany under common control of the directorsLoans were paid and received from this company for commercial reasons and the balance owed at year end was £307,988.30(2024: £233,111.97).

Holyland Property Services Limited

Company under common control of the directors

Loans were paid and received from this company for commercial reasons and the balance owed at year end was £307,988.30(2024: £233,111.97).

Yaffa Hammad LtdCompany under common control of the directorsLoans were paid and received from this company for commercial reasons and the balance owed at year end was £68,819.42 (2024:75,724.39).

Yaffa Hammad Ltd

Company under common control of the directors

Loans were paid and received from this company for commercial reasons and the balance owed at year end was £68,819.42 (2024:75,724.39).

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