Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NC000529 Mrs Lorna Auld Mr Lewis Porter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NC000529 2025-03-31 NC000529 2026-03-31 NC000529 2025-04-01 2026-03-31 NC000529 frs-core:CurrentFinancialInstruments 2026-03-31 NC000529 frs-core:FurnitureFittings 2026-03-31 NC000529 frs-core:FurnitureFittings 2025-04-01 2026-03-31 NC000529 frs-core:FurnitureFittings 2025-03-31 NC000529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 NC000529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 NC000529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 NC000529 frs-core:WithinOneYear 2026-03-31 NC000529 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 NC000529 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 NC000529 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NC000529 frs-bus:SmallEntities 2025-04-01 2026-03-31 NC000529 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NC000529 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NC000529 1 2025-04-01 2026-03-31 NC000529 frs-countries:EnglandWales 2025-04-01 2026-03-31 NC000529 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 NC000529 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 NC000529 2024-03-31 NC000529 2025-03-31 NC000529 2024-04-01 2025-03-31 NC000529 frs-core:CurrentFinancialInstruments 2025-03-31 NC000529 frs-core:BetweenOneFiveYears 2025-03-31 NC000529 frs-core:WithinOneYear 2025-03-31
Registered number: NC000529
V B Evans LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
V B Evans LLP
Contents
Contents

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

Page 1
V B Evans LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NC000529

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 323,050 |  | 330,935 |
Debtors | 6 | 151,504 |  | 92,594 |
Cash at bank and in hand |  | 5,317 |  | 376 |
|  | 479,871 |  | 423,905 |
Creditors: Amounts Falling Due Within One Year | 7 | (295,123 ) |  | (249,126 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 184,748 |  | 174,779
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 184,748 |  | 174,779
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 184,748 |  | 174,779
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 184,748 |  | 174,779 |
|  |  | 184,748 |  | 174,779
|  |  | 184,748 |  | 174,779
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 184,748 |  | 174,779
|  |  | 184,748 |  | 174,779

Page 1
Page 2
V B Evans 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

Mrs Lorna Auld Designated Member | Mr Lewis Porter Designated Member
14/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
V B Evans LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
V B Evans LLP is a limited liability partnership, incorporated in England & Wales, registered number NC000529 . The Registered Office is 3 Pilot's View, 18 Heron Road, Belfast, BT3 9LE.
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:

Freehold | 2% Straight Line
Fixtures & Fittings | 25% Straight Line

2.4. 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.
Page 3
Page 4
V B Evans LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 13 (2025: 13)
13 13
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2025 | 36,682 | 238,608 | 275,290
As at 31 March 2026 | 36,682 | 238,608 | 275,290
Depreciation
As at 1 April 2025 | 36,682 | 238,608 | 275,290
As at 31 March 2026 | 36,682 | 238,608 | 275,290
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock - Stationary & Brochures | 1,500 |  | 3,000
Work in progress | 321,550 |  | 327,935
| 323,050 |  | 330,935

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 135,465 |  | 78,024
Other debtors | 16,039 |  | 14,570
| 151,504 |  | 92,594

Page 4
Page 5
V B Evans LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,449 |  | 20,744
Bank loans and overdrafts | 63,169 |  | 29,546
Other creditors | 98,120 |  | 109,488
Taxation and social security | 120,385 |  | 89,348
| 295,123 |  | 249,126

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,324 |  | 11,232
Later than one year and not later than five years | - |  | 9,324
| 9,324 |  | 20,556

9. Related Party Transactions
The buisness borrowed £40,000 from Lewis Porter in the year. This amount is outstanding at the year end.
10. Ultimate Controlling Party
The LLP is controlled by its members and as such there is no one controlling party.
Page 5