Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC416336 Mrs D Peach Mr R Peach iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC416336 2025-03-31 OC416336 2026-03-31 OC416336 2025-04-01 2026-03-31 OC416336 frs-core:CurrentFinancialInstruments 2026-03-31 OC416336 frs-core:Non-currentFinancialInstruments 2026-03-31 OC416336 frs-core:ComputerEquipment 2026-03-31 OC416336 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC416336 frs-core:ComputerEquipment 2025-03-31 OC416336 frs-core:NetGoodwill 2026-03-31 OC416336 frs-core:NetGoodwill 2025-04-01 2026-03-31 OC416336 frs-core:NetGoodwill 2025-03-31 OC416336 frs-core:PlantMachinery 2026-03-31 OC416336 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC416336 frs-core:PlantMachinery 2025-03-31 OC416336 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC416336 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC416336 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC416336 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC416336 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC416336 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC416336 frs-core:CurrentFinancialInstruments 1 2026-03-31 OC416336 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC416336 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC416336 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC416336 2024-03-31 OC416336 2025-03-31 OC416336 2024-04-01 2025-03-31 OC416336 frs-core:CurrentFinancialInstruments 2025-03-31 OC416336 frs-core:Non-currentFinancialInstruments 2025-03-31 OC416336 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: OC416336
Kip McGrath (KMEC Harrogate) LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Inglis Chartered Accountants - Main Office
Kip McGrath (KMEC Harrogate) LLP
Contents
Contents

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

Page 1
Kip McGrath (KMEC Harrogate) LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC416336

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,508 |  | 3,393
Tangible Assets | 5 |  | 5,074 |  | 3,952
|  |  | 6,582 |  | 7,345
CURRENT ASSETS
Debtors | 6 | 20,123 |  | 5,335 |
Cash at bank and in hand |  | 25,831 |  | 15,164 |
|  | 45,954 |  | 20,499 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,203 ) |  | (12,401 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 38,751 |  | 8,098
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 45,333 |  | 15,443
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,289 ) |  | (5,289 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 40,044 |  | 10,154
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 11,818 |  | 419 |
Other amounts |  | 28,226 |  | 9,735 |
|  |  | 40,044 |  | 10,154
|  |  | 40,044 |  | 10,154
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (402) |  | (5,334)
Loans and other debts due to members within one year |  |  | 40,044 |  | 10,154
|  |  | 39,642 |  | 4,820

Page 1
Page 2
Kip McGrath (KMEC Harrogate) 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 R Peach Designated Member
23/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kip McGrath (KMEC Harrogate) LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Kip McGrath (KMEC Harrogate) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC416336 . The Registered Office is 6 Castle Hill Close, Harrogate, North Yorkshire, HG2 9JH.
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 amortised to the profit and loss account over its estimated economic life of 10 years.
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:

Plant & Machinery | 25% reducing balance
Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 2)
1 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 15,083
As at 31 March 2026 | 15,083

...CONTINUED
Page 3
Page 4
Kip McGrath (KMEC Harrogate) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Amortisation
As at 1 April 2025 | 11,690
Provided during the period | 1,885
As at 31 March 2026 | 13,575
Net Book Value
As at 31 March 2026 | 1,508
As at 1 April 2025 | 3,393

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 5,882 | 6,833 | 12,715
Additions | - | 2,813 | 2,813
As at 31 March 2026 | 5,882 | 9,646 | 15,528
Depreciation
As at 1 April 2025 | 5,046 | 3,717 | 8,763
Provided during the period | 209 | 1,482 | 1,691
As at 31 March 2026 | 5,255 | 5,199 | 10,454
Net Book Value
As at 31 March 2026 | 627 | 4,447 | 5,074
As at 1 April 2025 | 836 | 3,116 | 3,952

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 222 |  | -
Prepayments and accrued income | 3,820 |  | -
Other debtors | 12,927 |  | -
Other debtors - Fruition International Ltd Intercompany | 2,751 |  | -
Other taxes and social security | 1 |  | 1
Amounts due from members | 402 |  | 5,334
| 20,123 |  | 5,335

Page 4
Page 5
Kip McGrath (KMEC Harrogate) 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 | 7,060 |  | 57
Bank loans and overdrafts | - |  | 10,383
Other creditors | 143 |  | 201
Accruals and deferred income | - |  | 1,760
| 7,203 |  | 12,401

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,289 |  | 5,289

Page 5