Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SO306536 C Marshall P Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO306536 2024-10-31 SO306536 2025-10-31 SO306536 2024-11-01 2025-10-31 SO306536 frs-core:CurrentFinancialInstruments 2025-10-31 SO306536 frs-core:ComputerEquipment 2025-10-31 SO306536 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SO306536 frs-core:ComputerEquipment 2024-10-31 SO306536 frs-core:PlantMachinery 2025-10-31 SO306536 frs-core:PlantMachinery 2024-11-01 2025-10-31 SO306536 frs-core:PlantMachinery 2024-10-31 SO306536 frs-bus:LimitedLiabilityPartnershipLLP 2024-11-01 2025-10-31 SO306536 frs-bus:LimitedLiabilityPartnershipsSORP 2024-11-01 2025-10-31 SO306536 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SO306536 frs-bus:SmallEntities 2024-11-01 2025-10-31 SO306536 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SO306536 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SO306536 frs-countries:Scotland 2024-11-01 2025-10-31 SO306536 frs-bus:PartnerLLP1 2024-11-01 2025-10-31 SO306536 frs-bus:PartnerLLP2 2024-11-01 2025-10-31 SO306536 2023-10-31 SO306536 2024-10-31 SO306536 2023-11-01 2024-10-31 SO306536 frs-core:CurrentFinancialInstruments 2024-10-31
Registered number: SO306536
Fcg Structural Analysts LLP
Unaudited Financial Statements
For The Year Ended 31 October 2025
Gibson&Co Ltd
Fcg Structural Analysts LLP
Contents
Contents

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

Page 1
Fcg Structural Analysts LLP
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SO306536

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 741 |  | 988
|  |  | 741 |  | 988
CURRENT ASSETS
Debtors | 5 | 44,115 |  | 53,364 |
Cash at bank and in hand |  | 178,297 |  | 143,295 |
|  | 222,412 |  | 196,659 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,877 ) |  | (31,292 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 203,535 |  | 165,367
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 204,276 |  | 166,355
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 204,276 |  | 166,355
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 391,169 |  | 191,537 |
|  |  | 391,169 |  | 191,537
Equity
Members' other interests
Members' capital |  | (186,893) |  | (25,182) |
|  |  | (186,893) |  | (25,182)
|  |  | 204,276 |  | 166,355
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 391,169 |  | 191,537
Members' other interests |  |  | (186,893) |  | (25,182)
|  |  | 204,276 |  | 166,355

Page 1
Page 2
Fcg Structural Analysts LLP
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

P Marshall Designated Member
08/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Fcg Structural Analysts LLP
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Fcg Structural Analysts LLP is a limited liability partnership, incorporated in Scotland, registered number SO306536 . The Registered Office is 31 Sandport Gait, Kinross, KY13 8FB.
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.
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
Computer Equipment | 25% Reducing Balance

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

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 1,177 | 1,163 | 2,340
As at 31 October 2025 | 1,177 | 1,163 | 2,340
Depreciation
As at 1 November 2024 | 680 | 672 | 1,352
Provided during the period | 124 | 123 | 247
As at 31 October 2025 | 804 | 795 | 1,599

...CONTINUED
Page 3
Page 4
Fcg Structural Analysts LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 373 | 368 | 741
As at 1 November 2024 | 497 | 491 | 988

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 44,115 |  | 53,364

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 11,701
Other creditors | 1,584 |  | 1,625
Taxation and social security | 17,293 |  | 17,966
| 18,877 |  | 31,292

Page 4