Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 OC422787 Mr P Spirou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC422787 2024-06-30 OC422787 2025-06-30 OC422787 2024-07-01 2025-06-30 OC422787 frs-core:CurrentFinancialInstruments 2025-06-30 OC422787 frs-core:Non-currentFinancialInstruments 2025-06-30 OC422787 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 OC422787 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 OC422787 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC422787 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC422787 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 OC422787 frs-bus:SmallEntities 2024-07-01 2025-06-30 OC422787 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC422787 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC422787 frs-countries:EnglandWales 2024-07-01 2025-06-30 OC422787 frs-bus:PartnerLLP1 2024-07-01 2025-06-30 OC422787 2023-06-30 OC422787 2024-06-30 OC422787 2023-07-01 2024-06-30 OC422787 frs-core:CurrentFinancialInstruments 2024-06-30 OC422787 frs-core:Non-currentFinancialInstruments 2024-06-30
Registered number: OC422787
Spirou Sharma LLP
Unaudited Financial Statements
For The Year Ended 30 June 2025
SRC Advisory
2nd Floor Preston Park House
South Road
Brighton
BN1 6SB
Spirou Sharma LLP
Contents
Contents

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

Page 1
Spirou Sharma LLP
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: OC422787

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 853,800 |  | 853,800
|  |  | 853,800 |  | 853,800
CURRENT ASSETS
Debtors | 5 | 3,391 |  | 3,391 |
Cash at bank and in hand |  | 4,956 |  | 1,733 |
|  | 8,347 |  | 5,124 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,075 ) |  | (24,476 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,728 ) |  | (19,352 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 838,072 |  | 834,448
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (785,202 ) |  | (785,202 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 52,870 |  | 49,246
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | (7,920) |  | 8,164 |
Other reserves |  | 60,790 |  | 41,082 |
|  |  | 52,870 |  | 49,246
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | 52,870 |  | 49,246
|  |  | 52,870 |  | 49,246

Page 1
Page 2
Spirou Sharma LLP
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Spirou Designated Member
30 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Spirou Sharma LLP
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Spirou Sharma LLP is a limited liability partnership, incorporated in England & Wales, registered number OC422787 . The Registered Office is 2nd Floor Stanford Gate, South Road, Brighton, East Sussex, BN1 6SB.
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.
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

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 July 2024 | 853,800
As at 30 June 2025 | 853,800
Net Book Value
As at 30 June 2025 | 853,800
As at 1 July 2024 | 853,800

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,391 |  | 3,391

Page 3
Page 4
Spirou Sharma LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,660 |  | 2,661
Bank loans and overdrafts | 4,356 |  | 4,356
Bank loan 2 | 4,265 |  | 4,265
Bank loan 3 | 7,280 |  | 7,280
Other creditors | 1,650 |  | 2,050
Other creditors | 3,864 |  | 3,864
| 24,075 |  | 24,476

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loan 1 - over 1 year | 190,116 |  | 190,116
Bank loan 2 - over 1 year | 221,721 |  | 221,721
Bank loan 3 - over 1 year | 258,009 |  | 258,009
| 785,202 |  | 785,202

Page 4