Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SO302178 Mr John McConnachie Mrs Susan McConnachie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302178 2025-03-31 SO302178 2026-03-31 SO302178 2025-04-01 2026-03-31 SO302178 frs-core:CurrentFinancialInstruments 2026-03-31 SO302178 frs-core:ComputerEquipment 2026-03-31 SO302178 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SO302178 frs-core:ComputerEquipment 2025-03-31 SO302178 frs-core:FurnitureFittings 2026-03-31 SO302178 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SO302178 frs-core:FurnitureFittings 2025-03-31 SO302178 frs-core:MotorVehicles 2026-03-31 SO302178 frs-core:MotorVehicles 2025-04-01 2026-03-31 SO302178 frs-core:MotorVehicles 2025-03-31 SO302178 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO302178 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 SO302178 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SO302178 frs-bus:SmallEntities 2025-04-01 2026-03-31 SO302178 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO302178 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO302178 frs-countries:Scotland 2025-04-01 2026-03-31 SO302178 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 SO302178 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 SO302178 2024-03-31 SO302178 2025-03-31 SO302178 2024-04-01 2025-03-31 SO302178 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: SO302178
J & S Associates LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
The Hansen Company
J & S Associates LLP
Contents
Contents

| Page
--- | ---
LLP Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
J & S Associates LLP
LLP Information
For The Year Ended 31 March 2026
LLP Information

Designated Members | Mr John McConnachie
| Mrs Susan McConnachie
LLP Registration Number | SO302178
Registered Office | 28 Field Road
| Busby
| Glasgow
| G76 8SE
Accountants | The Hansen Company
| The Old Forge
| 28 Field Road
| Busby
| Glasgow
| G76 8SE

Page 1
Page 2
J & S Associates LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SO302178

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,170 |  | 14,865
|  |  | 12,170 |  | 14,865
CURRENT ASSETS
Stocks | 5 | 4,000 |  | 1,830 |
Debtors | 6 | 1,171 |  | 247 |
|  | 5,171 |  | 2,077 |
Creditors: Amounts Falling Due Within One Year | 7 | (986 ) |  | (8,954 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,185 |  | (6,877 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,355 |  | 7,988
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 16,355 |  | 7,988
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 168,281 |  | 145,787 |
|  |  | 168,281 |  | 145,787
Equity
Members' other interests
Members' capital |  | (151,926) |  | (137,799) |
|  |  | (151,926) |  | (137,799)
|  |  | 16,355 |  | 7,988
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 168,281 |  | 145,787
Members' other interests |  |  | (151,926) |  | (137,799)
|  |  | 16,355 |  | 7,988

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J & S Associates LLP
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 John McConnachie Designated Member
05/05/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
J & S Associates LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
J & S Associates LLP is a limited liability partnership, incorporated in Scotland, registered number SO302178 . The Registered Office is 28 Field Road, Busby, Glasgow, G76 8SE.
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:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 20% on reducing balance

2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 1)
1 1
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J & S Associates LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 28,913 | 546 | 29,304 | 58,763
Additions | - | 310 | - | 310
As at 31 March 2026 | 28,913 | 856 | 29,304 | 59,073
Depreciation
As at 1 April 2025 | 19,969 | 416 | 23,513 | 43,898
Provided during the period | 1,789 | 58 | 1,158 | 3,005
As at 31 March 2026 | 21,758 | 474 | 24,671 | 46,903
Net Book Value
As at 31 March 2026 | 7,155 | 382 | 4,633 | 12,170
As at 1 April 2025 | 8,944 | 130 | 5,791 | 14,865

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 4,000 |  | 1,830

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,093 |  | 155
Prepayments and accrued income | 78 |  | 92
| 1,171 |  | 247

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | 2
Bank loans and overdrafts | 224 |  | 8,189
Accruals and deferred income | 763 |  | 763
| 986 |  | 8,954

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