Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 10 January 2024 false 1 April 2025 31 March 2026 31 March 2026 OC450574 ASVA Investment Management Limited Mr Manav Gupta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC450574 2025-03-31 OC450574 2026-03-31 OC450574 2025-04-01 2026-03-31 OC450574 frs-core:CurrentFinancialInstruments 2026-03-31 OC450574 frs-core:ComputerEquipment 2026-03-31 OC450574 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC450574 frs-core:ComputerEquipment 2025-03-31 OC450574 frs-core:FurnitureFittings 2026-03-31 OC450574 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC450574 frs-core:FurnitureFittings 2025-03-31 OC450574 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC450574 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC450574 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC450574 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC450574 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC450574 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC450574 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC450574 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC450574 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC450574 2024-01-09 OC450574 2025-03-31 OC450574 2024-01-10 2025-03-31 OC450574 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC450574
ASVA Investment Partners LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
ASVA Investment Partners LLP
Contents
Contents

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

Page 1
ASVA Investment Partners LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC450574

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,571 |  | 1,340
|  |  | 1,571 |  | 1,340
CURRENT ASSETS
Debtors | 5 | 143,919 |  | 163,555 |
Cash at bank and in hand |  | 291,348 |  | 40,891 |
|  | 435,267 |  | 204,446 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,789 ) |  | (32,958 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 431,478 |  | 171,488
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 433,049 |  | 172,828
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 433,049 |  | 172,828
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 433,049 |  | 172,828 |
|  |  | 433,049 |  | 172,828
|  |  | 433,049 |  | 172,828
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 433,049 |  | 172,828
|  |  | 433,049 |  | 172,828

Page 1
Page 2
ASVA Investment Partners 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 Manav Gupta Designated Member
3 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ASVA Investment Partners LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
ASVA Investment Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC450574 . The Registered Office is Newton House, 118 Piccadilly, London, W1J 7NW.
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 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 | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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: NIL (2025: NIL)
- -
Page 3
Page 4
ASVA Investment Partners LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 647 | 808 | 1,455
Additions | 646 | - | 646
As at 31 March 2026 | 1,293 | 808 | 2,101
Depreciation
As at 1 April 2025 | 81 | 34 | 115
Provided during the period | 222 | 193 | 415
As at 31 March 2026 | 303 | 227 | 530
Net Book Value
As at 31 March 2026 | 990 | 581 | 1,571
As at 1 April 2025 | 566 | 774 | 1,340

5. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 143,919 |  | 163,555

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 239 |  | 29,958
Other creditors | 3,550 |  | 3,000
| 3,789 |  | 32,958

Page 4