Acorah Software Products - Accounts Production 19.1.200 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 OC314165 David Myers Steven Myers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC314165 2024-04-05 OC314165 2025-04-05 OC314165 2024-04-06 2025-04-05 OC314165 frs-core:CurrentFinancialInstruments 2025-04-05 OC314165 frs-core:Non-currentFinancialInstruments 2025-04-05 OC314165 frs-core:FurnitureFittings 2025-04-05 OC314165 frs-core:FurnitureFittings 2024-04-06 2025-04-05 OC314165 frs-core:FurnitureFittings 2024-04-05 OC314165 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC314165 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC314165 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 OC314165 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC314165 frs-bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 OC314165 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC314165 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC314165 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC314165 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC314165 2023-04-05 OC314165 2024-04-05 OC314165 2023-04-06 2024-04-05 OC314165 frs-core:CurrentFinancialInstruments 2024-04-05 OC314165 frs-core:Non-currentFinancialInstruments 2024-04-05
Registered number: OC314165
Sunleigh Estates LLP
Unaudited Financial Statements
For The Year Ended 5 April 2025
Lynton Foster
Chartered Certified Accountants and Registered Auditors
Suite 202
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Sunleigh Estates LLP
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
Sunleigh Estates LLP
Accountant's Report
For The Year Ended 5 April 2025
Accountant's Report
We report on the accounts for the year ended 5 April 2025
As a member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at rulebook.accaglobal.com/ .
Responsibilities of the Designated Members
As described on page 2, the designateed members are responsible for the preparation of the accounts, and they consider that the company is exempt from an audit.
Basis of Opinion
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/factsheet163. Without performing an audit or detailed verification work our procedures consisted of comparing the accounts with the accounting records kept by the company, and making such limited enquiries of the officers of the company as we considered necessary for the purposes of this report. These procedures provide only the assurance expressed in our opinion.
In our Opinion:
a) the Accounts are in agreement with the accounting records kept by the LLP under the Companies Act 2006 and generally accepted accounting principles.
b) having regard only to, and on the basis of, the information contained in those accounting records (i) the Accounts have been drawn up in a manner consistent with the accounting requirements specified in the Companies Act 2006; and the Financial Reporting Standard for Small Entities and (ii) the company satisfied the conditions for exemption from an audit of the accounts for the year specified in 477 of the Act and did not at any time within that year, fall within any of the categories of LLP's not entitled to the exemption.

16th December 2025

Lynton Foster
Chartered Certified Accountants and Registered Auditors
Suite 202
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Page 1
Page 2
Sunleigh Estates LLP
Statement of Financial Position
As At 5 April 2025
Statement of Financial Position
Registered number: OC314165

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 1
Investment Properties | 5 |  | 2,410,000 |  | 2,410,000
|  |  | 2,410,001 |  | 2,410,001
CURRENT ASSETS
Debtors | 6 | 11,584 |  | 1,249 |
Cash at bank and in hand |  | 10,599 |  | 9,934 |
|  | 22,183 |  | 11,183 |
Creditors: Amounts Falling Due Within One Year | 7 | (180,792 ) |  | (166,951 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (158,609 ) |  | (155,768 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,251,392 |  | 2,254,233
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (633,080 ) |  | (679,543 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 1,618,312 |  | 1,574,690
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 1,618,312 |  | 1,574,690 |
|  |  | 1,618,312 |  | 1,574,690
|  |  | 1,618,312 |  | 1,574,690
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 1,618,312 |  | 1,574,690
|  |  | 1,618,312 |  | 1,574,690

Page 2
Page 3
Sunleigh Estates LLP
Statement of Financial Position (continued)
As At 5 April 2025
For the year 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 Income Statement.
On behalf of the members

David Myers Designated Member
16th December 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Sunleigh Estates LLP
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Sunleigh Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC314165 . The Registered Office is Suite 202 C/o Lynton Foster, 42-44 Clarendon Road , Watford, Herts, WD17 1JJ.
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 December 2021 (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.
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:

Fixtures & Fittings | Five years on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
Page 4
Page 5
Sunleigh Estates LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.5. Financial Instruments
Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the limited liability partnership intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
2.6. Impairment of financial assets
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the limited liability partnership transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the limited liability partnership, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
2.7. Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
2.8. Members' drawings and the subscription and repayment of members' capital
The members' agreement sets out that all profits are allocated on a discretionary basis and therefore is shown as 'profit available for discretionary division among members. Drawings are treated as payments on account of profit allocation. Any drawings in excess of total profits allocated would be included within 'amounts due from members' within debtors. The capital requirements of the partnership are determined by the members/Board and are reviewed regularly.
2.9. Registrar Filing Requirements
The LLP has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, members report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 4 (2024: 4)
4 4
Page 5
Page 6
Sunleigh Estates LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 6 April 2024 | 5,093
As at 5 April 2025 | 5,093
Depreciation
As at 6 April 2024 | 5,092
As at 5 April 2025 | 5,092
Net Book Value
As at 5 April 2025 | 1
As at 6 April 2024 | 1

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 6 April 2024 and 5 April 2025 | 2,410,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,788,932 |  | 1,788,932

The freehold properties have been valued in accordance with Accounting Standard SSAP19 as valued by Alistair McGill BSc MRICS of The Ringley Group and Paul Aylott BSC MRICS IRRV of Glenny Plc.
As the company's properties are freehold and held for investment no amortisation is necessary this in accordance with accounting standard SSAP 19.
The freehold properties are the subject of a first charges in favour by The Royal Bank of Scotland Plc and Loyds Bank Plc to secure the commercial mortgages.
Page 6
Page 7
Sunleigh Estates LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,584 |  | 1,249

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 72,531 |  | 72,531
Other creditors | 107,622 |  | 93,562
Taxation and social security | 639 |  | 858
| 180,792 |  | 166,951

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 633,080 |  | 679,543

9. Related Party Transactions
Part of the LLP's Commercial Freehold Properties are let to Abbey Distribution Limited at an annual rental of £44,750. Abbey Distribution Limited is a company controlled by David L Myers (a designated member of the LLP).
Page 7