Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 OC434733 Major Oak Capital Limited NDMO Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC434733 2024-12-31 OC434733 2025-12-31 OC434733 2025-01-01 2025-12-31 OC434733 frs-core:CurrentFinancialInstruments 2025-12-31 OC434733 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC434733 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC434733 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 OC434733 frs-bus:SmallEntities 2025-01-01 2025-12-31 OC434733 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC434733 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC434733 frs-countries:EnglandWales 2025-01-01 2025-12-31 OC434733 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 OC434733 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 OC434733 2023-12-31 OC434733 2024-12-31 OC434733 2024-01-01 2024-12-31 OC434733 frs-core:CurrentFinancialInstruments 2024-12-31
Registered number: OC434733
Major Oak LLP
Financial Statements
For The Year Ended 31 December 2025
ADC Accountants Limited
Major Oak LLP
Contents
Contents

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

Page 1
Major Oak LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: OC434733

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | - |  | 2,500 |
Debtors | 5 | 512 |  | 6,000 |
Cash at bank and in hand |  | 3,231 |  | 9,307 |
|  | 3,743 |  | 17,807 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (1,458 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,743 |  | 16,349
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,743 |  | 16,349
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 3,743 |  | 16,349
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 47,855 |  | 48,019 |
|  |  | 47,855 |  | 48,019
Equity
Members' other interests
Members' capital |  | (44,113) |  | (31,670) |
Other reserves |  | 1 |  | - |
|  |  | (44,112) |  | (31,670)
|  |  | 3,743 |  | 16,349
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 47,855 |  | 48,019
Members' other interests |  |  | (44,112) |  | (31,670)
|  |  | 3,743 |  | 16,349

Page 1
Page 2
Major Oak LLP
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Major Oak Capital Limited Designated Member | NDMO Limited Designated Member
18/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Major Oak LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Major Oak LLP is a limited liability partnership, incorporated in England & Wales, registered number OC434733 . The Registered Office is 15 Market Street, Standish, Wigan, Lancs, WN6 0HW.
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. 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: 2 (2024: 2)
2 2
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 2,500

Page 3
Page 4
Major Oak LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 6,000
VAT | 512 |  | -
| 512 |  | 6,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | - |  | 1,458

Page 4