Acorah Software Products - Accounts Production 17.1.130 false true false 11 July 2024 31 July 2025 31 July 2025 OC453019 Mr FOUAD BELFKIH Mr KAMEL BELFKIH Mr SOFIEN BELFKIH iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC453019 2024-07-10 OC453019 2025-07-31 OC453019 2024-07-11 2025-07-31 OC453019 frs-core:CurrentFinancialInstruments 2025-07-31 OC453019 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-11 2025-07-31 OC453019 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-11 2025-07-31 OC453019 frs-bus:FilletedAccounts 2024-07-11 2025-07-31 OC453019 frs-bus:SmallEntities 2024-07-11 2025-07-31 OC453019 frs-bus:AuditExempt-NoAccountantsReport 2024-07-11 2025-07-31 OC453019 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-11 2025-07-31 OC453019 frs-countries:EnglandWales 2024-07-11 2025-07-31 OC453019 frs-bus:PartnerLLP1 2024-07-11 2025-07-31 OC453019 frs-bus:PartnerLLP2 2024-07-11 2025-07-31 OC453019 frs-bus:PartnerLLP3 2024-07-11 2025-07-31
Registered number: OC453019
La Perle De Grasse LLP
Unaudited Financial Statements
For the Period 11 July 2024 to 31 July 2025
QP Accountants Ltd
La Perle De Grasse LLP
Contents
Contents

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

Page 1
La Perle De Grasse LLP
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: OC453019

| 31 July 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 4,624 |
|  | 4,624 |
Creditors: Amounts Falling Due Within One Year | 4 | (399 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,225
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,225
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 4,225
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 1,179 |
Other amounts |  | 3,046 |
|  |  | 4,225
|  |  | 4,225
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 4,225
|  |  | 4,225

For the period ending 31 July 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 SOFIEN BELFKIH Designated Member
09/04/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
La Perle De Grasse LLP
Notes to the Financial Statements
For the Period 11 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
La Perle De Grasse LLP is a limited liability partnership, incorporated in England & Wales, registered number OC453019 . The Registered Office is 20-22 Wenlock Road, London, N1 7GU.
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 period was: NIL
-
4. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Trade creditors | (1 )
Other creditors | 400
| 399

Page 2