Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 5 April 2025 5 April 2025 OC367645 Mr Raymond Gill Mrs Laura McLoughlin Miss Sinead Gill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC367645 2024-08-31 OC367645 2025-04-05 OC367645 2024-09-01 2025-04-05 OC367645 frs-core:Non-currentFinancialInstruments 2025-04-05 OC367645 frs-core:PlantMachinery 2025-04-05 OC367645 frs-core:PlantMachinery 2024-09-01 2025-04-05 OC367645 frs-core:PlantMachinery 2024-08-31 OC367645 frs-bus:LimitedLiabilityPartnershipLLP 2024-09-01 2025-04-05 OC367645 frs-bus:LimitedLiabilityPartnershipsSORP 2024-09-01 2025-04-05 OC367645 frs-bus:FilletedAccounts 2024-09-01 2025-04-05 OC367645 frs-bus:SmallEntities 2024-09-01 2025-04-05 OC367645 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-04-05 OC367645 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-04-05 OC367645 frs-countries:EnglandWales 2024-09-01 2025-04-05 OC367645 frs-bus:PartnerLLP1 2024-09-01 2025-04-05 OC367645 frs-bus:PartnerLLP2 2024-09-01 2025-04-05 OC367645 frs-bus:PartnerLLP3 2024-09-01 2025-04-05 OC367645 2023-08-31 OC367645 2024-08-31 OC367645 2023-09-01 2024-08-31 OC367645 frs-core:CurrentFinancialInstruments 2024-08-31 OC367645 frs-core:Non-currentFinancialInstruments 2024-08-31
Registered number: OC367645
ELS Plant LLP
Unaudited Financial Statements
For the Period 1 September 2024 to 5 April 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
ELS Plant LLP
Contents
Contents

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

Page 1
ELS Plant LLP
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: OC367645

| 5 April 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 444
|  |  | - |  | 444
CURRENT ASSETS
Stocks |  | - |  | 280,573 |
Debtors | 5 | - |  | 219,689 |
Cash at bank and in hand |  | - |  | 48,813 |
|  | - |  | 549,075 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (46,276 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 502,799
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 503,243
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (3,550 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | - |  | 499,693
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 518,594 |  | 488,409 |
|  |  | 518,594 |  | 488,409
Equity
Members' other interests
Other reserves |  | (518,594) |  | 11,284 |
|  |  | (518,594) |  | 11,284
|  |  | - |  | 499,693
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 518,594 |  | 488,409
Members' other interests |  |  | (518,594) |  | 11,284
|  |  | - |  | 499,693

Page 1
Page 2
ELS Plant LLP
Balance Sheet (continued)
As At 5 April 2025
For the period ending 5 April 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 Raymond Gill Designated Member
06/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ELS Plant LLP
Notes to the Financial Statements
For the Period 1 September 2024 to 5 April 2025
Notes to the Financial Statements
1. General Information
ELS Plant LLP is a limited liability partnership, incorporated in England & Wales, registered number OC367645 . The Registered Office is Spicer & Co, Staple House, 5 Eleanor's Cross, Dunstable, Bedfordshire, LU6 1SU.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 | over 5 years

2.4. Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
2.5. Reporting period
The current financial year covers a period shorter than the standard 12 months, specifically from 01/09/2024 to 05/04/2025, totaling 7 months and 5 days. As a result of the shorter reporting period, the financial results presented in these accounts may not be directly comparable to those of the prior year, which covered a standard 12-month period. Users of the financial statements should exercise caution when comparing year-on-year figures, particularly in relation to revenue, expenses, and other time-sensitive metrics.
2.6. Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2024: 3)
- 3
Page 3
Page 4
ELS Plant LLP
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 5 April 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 1,630
Disposals | (1,630 )
As at 5 April 2025 | -
Depreciation
As at 1 September 2024 | 1,186
Disposals | (1,186 )
As at 5 April 2025 | -
Net Book Value
As at 5 April 2025 | -
As at 1 September 2024 | 444

5. Debtors

| 5 April 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 219,689

6. Creditors: Amounts Falling Due Within One Year

| 5 April 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 27,544
Bank loans and overdrafts | - |  | 3,812
Amounts owed to participating interests | - |  | 3,400
Other creditors | - |  | 11,520
| - |  | 46,276

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

| 5 April 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,550

Page 4