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 SO307191 Mr Derek Lewis Mrs Louise Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO307191 2024-03-31 SO307191 2025-03-31 SO307191 2024-04-01 2025-03-31 SO307191 frs-core:CurrentFinancialInstruments 2025-03-31 SO307191 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 SO307191 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 SO307191 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SO307191 frs-bus:SmallEntities 2024-04-01 2025-03-31 SO307191 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SO307191 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SO307191 frs-countries:Scotland 2024-04-01 2025-03-31 SO307191 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 SO307191 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 SO307191 2023-03-31 SO307191 2024-03-31 SO307191 2023-04-01 2024-03-31 SO307191 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: SO307191
The Pier Partnership LLP
Financial Statements
For The Year Ended 31 March 2025
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
The Pier Partnership LLP
Contents
Contents

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

Page 1
The Pier Partnership LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SO307191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 6,847 |  | 6,145 |
Cash at bank and in hand |  | 48 |  | 31 |
|  | 6,895 |  | 6,176 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,895 ) |  | (6,176 ) |
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | - |  | -
REPRESENTED BY:
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (2,744) |  | (2,202)
|  |  | (2,744) |  | (2,202)

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.
On behalf of the members

Mr Derek Lewis Designated Member
21st January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Pier Partnership LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
The Pier Partnership LLP is a limited liability partnership, incorporated in Scotland, registered number SO307191 . The Registered Office is Drimnin House, Drimnin, Oban, PA80 5XZ.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,943 |  | 3,943
VAT | 160 |  | -
Amounts due from members | 2,744 |  | 2,202
| 6,847 |  | 6,145

Page 2
Page 3
The Pier Partnership LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,586 |  | 1,613
Other loans | 3,850 |  | 3,750
Accruals and deferred income | 459 |  | 813
| 6,895 |  | 6,176

Page 3