Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC305541 Bruce Allen Acountancy Services Limited Mr Andrew Catley Mr Paul Goff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC305541 2025-03-31 OC305541 2026-03-31 OC305541 2025-04-01 2026-03-31 OC305541 frs-core:CurrentFinancialInstruments 2026-03-31 OC305541 frs-core:ComputerEquipment 2026-03-31 OC305541 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC305541 frs-core:ComputerEquipment 2025-03-31 OC305541 frs-core:FurnitureFittings 2026-03-31 OC305541 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC305541 frs-core:FurnitureFittings 2025-03-31 OC305541 frs-core:NetGoodwill 2026-03-31 OC305541 frs-core:NetGoodwill 2025-04-01 2026-03-31 OC305541 frs-core:NetGoodwill 2025-03-31 OC305541 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC305541 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC305541 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC305541 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC305541 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC305541 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC305541 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC305541 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC305541 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC305541 frs-bus:PartnerLLP3 2025-04-01 2026-03-31 OC305541 2024-03-31 OC305541 2025-03-31 OC305541 2024-04-01 2025-03-31 OC305541 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC305541
Bruce Allen LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bruce Allen LLP
Bruce Allen Llp Ground Floor Suite Crown House
40 North Street
Hornchurch
RM11 1EW
Bruce Allen LLP
Contents
Contents

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

Page 1
Bruce Allen LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC305541

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 592,060 |  | 592,060
Tangible Assets | 5 |  | 12,296 |  | 13,762
|  |  | 604,356 |  | 605,822
CURRENT ASSETS
Stocks | 6 | 5,000 |  | 5,000 |
Debtors | 7 | 46,707 |  | 47,857 |
Cash at bank and in hand |  | 106,566 |  | 94,754 |
|  | 158,273 |  | 147,611 |
Creditors: Amounts Falling Due Within One Year | 8 | (42,959 ) |  | (37,984 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 115,314 |  | 109,627
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 719,670 |  | 715,449
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 719,670 |  | 715,449
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 719,670 |  | 715,449 |
|  |  | 719,670 |  | 715,449
|  |  | 719,670 |  | 715,449
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 719,670 |  | 715,449
|  |  | 719,670 |  | 715,449

Page 1
Page 2
Bruce Allen 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 Andrew Catley Designated Member
15th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bruce Allen LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bruce Allen LLP is a limited liability partnership, incorporated in England & Wales, registered number OC305541 . The Registered Office is Ground Floor Suite Crown House, 40 North Street, Hornchurch, Essex, RM11 1EW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is not amortised as the partners are happy the Goodwill in the accounts reflects the current value.
2.4. 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:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

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: 6 (2025: 6)
6 6
Page 3
Page 4
Bruce Allen LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 592,060
As at 31 March 2026 | 592,060
Net Book Value
As at 31 March 2026 | 592,060
As at 1 April 2025 | 592,060

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 83,697 | 25,153 | 108,850
Additions | - | 2,633 | 2,633
As at 31 March 2026 | 83,697 | 27,786 | 111,483
Depreciation
As at 1 April 2025 | 81,743 | 13,345 | 95,088
Provided during the period | 489 | 3,610 | 4,099
As at 31 March 2026 | 82,232 | 16,955 | 99,187
Net Book Value
As at 31 March 2026 | 1,465 | 10,831 | 12,296
As at 1 April 2025 | 1,954 | 11,808 | 13,762

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 5,000 |  | 5,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,869 |  | 35,680
Prepayments and accrued income | 11,560 |  | 12,177
Other debtors | 278 |  | -
| 46,707 |  | 47,857

Page 4
Page 5
Bruce Allen LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,338 |  | 4,246
Other taxes and social security | 3,203 |  | 2,037
VAT | 29,087 |  | 26,712
Other creditors | 524 |  | 226
Accruals and deferred income | 4,807 |  | 4,763
| 42,959 |  | 37,984

Page 5