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 OC449474 Philip Seddon Steven Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC449474 2025-03-31 OC449474 2026-03-31 OC449474 2025-04-01 2026-03-31 OC449474 frs-core:CurrentFinancialInstruments 2026-03-31 OC449474 frs-core:ComputerEquipment 2026-03-31 OC449474 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC449474 frs-core:ComputerEquipment 2025-03-31 OC449474 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC449474 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC449474 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC449474 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC449474 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC449474 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC449474 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC449474 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC449474 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC449474 2024-03-31 OC449474 2025-03-31 OC449474 2024-04-01 2025-03-31 OC449474 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC449474
Subtractor LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Subtractor LLP
Contents
Contents

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

Page 1
Subtractor LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC449474

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,618 |  | 489
|  |  | 3,618 |  | 489
CURRENT ASSETS
Debtors | 5 | 6,000 |  | 15,263 |
Cash at bank and in hand |  | 10,190 |  | 14,254 |
|  | 16,190 |  | 29,517 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,643 ) |  | (6,236 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,547 |  | 23,281
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,165 |  | 23,770
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 15,165 |  | 23,770
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 15,165 |  | 23,770 |
|  |  | 15,165 |  | 23,770
|  |  | 15,165 |  | 23,770
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 15,165 |  | 23,770
|  |  | 15,165 |  | 23,770

Page 1
Page 2
Subtractor 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

Philip Seddon Designated Member
06/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Subtractor LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Subtractor LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449474 . The Registered Office is 128 City Road, London, EC1V 2NX.
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 derived from the provision of graphic design services.
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:

Computer Equipment | 25%

2.4. 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
Subtractor LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 533
Additions | 4,121
As at 31 March 2026 | 4,654
Depreciation
As at 1 April 2025 | 44
Provided during the period | 992
As at 31 March 2026 | 1,036
Net Book Value
As at 31 March 2026 | 3,618
As at 1 April 2025 | 489

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,000 |  | 2,987
Prepayments and accrued income | - |  | 12,276
| 6,000 |  | 15,263

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
VAT | 3,293 |  | 5,031
Accruals and deferred income | 1,350 |  | 1,205
| 4,643 |  | 6,236

Page 4