Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC333702 Mr Richard Lyons Mr Russell Marlow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC333702 2025-03-31 OC333702 2026-03-31 OC333702 2025-04-01 2026-03-31 OC333702 frs-core:CurrentFinancialInstruments 2026-03-31 OC333702 frs-core:Non-currentFinancialInstruments 2026-03-31 OC333702 frs-core:ComputerEquipment 2026-03-31 OC333702 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC333702 frs-core:ComputerEquipment 2025-03-31 OC333702 frs-core:FurnitureFittings 2026-03-31 OC333702 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC333702 frs-core:FurnitureFittings 2025-03-31 OC333702 frs-core:MotorVehicles 2026-03-31 OC333702 frs-core:MotorVehicles 2025-04-01 2026-03-31 OC333702 frs-core:MotorVehicles 2025-03-31 OC333702 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC333702 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC333702 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC333702 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC333702 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC333702 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC333702 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC333702 frs-core:UnlistedNon-exchangeTraded 2026-03-31 OC333702 frs-core:UnlistedNon-exchangeTraded 2025-03-31 OC333702 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 OC333702 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 OC333702 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 OC333702 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 OC333702 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 OC333702 frs-core:CurrentFinancialInstruments 1 2026-03-31 OC333702 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC333702 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC333702 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC333702 2024-03-31 OC333702 2025-03-31 OC333702 2024-04-01 2025-03-31 OC333702 frs-core:CurrentFinancialInstruments 2025-03-31 OC333702 frs-core:Non-currentFinancialInstruments 2025-03-31 OC333702 frs-core:OtherReservesSubtotal 2024-03-31 OC333702 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: OC333702
Optima Scaffold Designs LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Raymarsh Ford Limited
Chartered Accountants
41 High Street
Kingswood
Bristol
BS15 4AA
Optima Scaffold Designs LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Reconciliation of Members' Interests | 3—4
Notes to the Financial Statements | 4—6

Page 1
Optima Scaffold Designs LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC333702

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,879 |  | 12,270
Investments | 5 |  | - |  | 60,000
|  |  | 33,879 |  | 72,270
CURRENT ASSETS
Debtors | 6 | 298,818 |  | 272,412 |
Cash at bank and in hand |  | 223,160 |  | 121,820 |
|  | 521,978 |  | 394,232 |
Creditors: Amounts Falling Due Within One Year | 7 | (189,353 ) |  | (178,617 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 332,625 |  | 215,615
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 366,504 |  | 287,885
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (27,419 ) |  | -
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 339,085 |  | 287,885
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 63,380 |  | 215 |
|  |  | 63,380 |  | 215
Equity
Members' other interests
Members' capital |  | 275,705 |  | 287,670 |
|  |  | 275,705 |  | 287,670
|  |  | 339,085 |  | 287,885
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (25,366) |  | (5,749)
Loans and other debts due to members within one year |  |  | 63,380 |  | 215
Members' other interests |  |  | 275,705 |  | 287,670
|  |  | 313,719 |  | 282,136

Page 1
Page 2
Optima Scaffold Designs 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 Richard Lyons Designated Member | Mr Russell Marlow Designated Member
18 May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Optima Scaffold Designs LLP
Reconciliation of Members' Interests
For The Year Ended 31 March 2026
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Members'Capital classified as Equity | Other Reserves | Total Equity | Other amounts | Total members' interest
| £ | £ | £ | £ | £
Amounts due to members | - | - | - | 55,317 | -
Amounts due from members | - | - | - | (21,394) | -
Balance at 1 April 2024 | 287,670 | - | 287,670 | 33,923 | 321,593
Profit/(loss) for the financial year available for discretionary division among members | - | 932,504 | 932,504 | - | 932,504
Members' interests after profit/(loss) for the year | 287,670 | 932,504 | 1,220,174 | 33,923 | 1,254,097
Other divisions of profits (losses) | - | (932,504) | (932,504) | 932,504 | -
Drawings | - | - | - | (971,961) | (971,961)
Amounts due to members | - | - | - | 215 | -
Amounts due from members | - | - | - | (5,749) | -
As at 31 March 2025 and 1 April 2025 | 287,670 | - | 287,670 | (5,534) | 282,136
Profit/(loss) for the financial year available for discretionary division among members | - | 771,820 | 771,820 | - | 771,820
Members' interests after profit/(loss) for the year | 287,670 | 771,820 | 1,059,490 | (5,534) | 1,053,956
Other divisions of profits (losses) | - | (771,820) | (771,820) | 771,820 | -
Drawings | (11,965) | - | (11,965) | (728,272) | (740,237)
Amounts due to members | - | - | - | 63,380 | -
Amounts due from members | - | - | - | (25,366) | -
As at 31 March 2026 | 275,705 | - | 275,705 | 38,014 | 313,719

Page 3
Page 4
Optima Scaffold Designs LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Optima Scaffold Designs LLP is a limited liability partnership, incorporated in England & Wales, registered number OC333702 . The Registered Office is Pitts Farm, Knowle Hill, Chew Magna, Bristol, North Somerset, BS40 8TG.
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:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% straight line
Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 11 (2025: 10)
11 10
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | - | 4,708 | 49,139 | 53,847
Additions | 36,075 | - | - | 36,075
As at 31 March 2026 | 36,075 | 4,708 | 49,139 | 89,922
Depreciation
As at 1 April 2025 | - | 4,708 | 36,869 | 41,577
Provided during the period | 9,019 | - | 5,447 | 14,466
As at 31 March 2026 | 9,019 | 4,708 | 42,316 | 56,043

...CONTINUED
Page 4
Page 5
Optima Scaffold Designs LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 27,056 | - | 6,823 | 33,879
As at 1 April 2025 | - | - | 12,270 | 12,270

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 60,000
Disposals | (60,000 )
As at 31 March 2026 | -
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 60,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 260,284 |  | 255,315
Prepayments and accrued income | 9,936 |  | 9,644
Other debtors | 1,367 |  | 1,704
Employee loans | 1,865 |  | -
Amounts due from members | 25,366 |  | 5,749
| 298,818 |  | 272,412

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 814 |  | 4,784
Bank loans and overdrafts | 5,467 |  | -
Other taxes and social security | 24,239 |  | 17,034
VAT | 106,420 |  | 113,828
Other creditors | 5,498 |  | 541
Pensions creditor | - |  | 2,288
Accruals and deferred income | 46,615 |  | 34,885
Amounts owed to group undertakings | - |  | 4,957
Payments on account | 300 |  | 300
| 189,353 |  | 178,617

Page 5
Page 6
Optima Scaffold Designs LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 27,419 |  | -

Page 6