Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC324194 Mr M Norton Mr D Welbourne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC324194 2025-03-31 OC324194 2026-03-31 OC324194 2025-04-01 2026-03-31 OC324194 frs-core:CurrentFinancialInstruments 2026-03-31 OC324194 frs-core:Non-currentFinancialInstruments 2026-03-31 OC324194 frs-core:ComputerEquipment 2026-03-31 OC324194 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC324194 frs-core:ComputerEquipment 2025-03-31 OC324194 frs-core:FurnitureFittings 2026-03-31 OC324194 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC324194 frs-core:FurnitureFittings 2025-03-31 OC324194 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC324194 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC324194 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC324194 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC324194 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC324194 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC324194 frs-core:CurrentFinancialInstruments 1 2026-03-31 OC324194 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC324194 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC324194 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC324194 2024-03-31 OC324194 2025-03-31 OC324194 2024-04-01 2025-03-31 OC324194 frs-core:CurrentFinancialInstruments 2025-03-31 OC324194 frs-core:Non-currentFinancialInstruments 2025-03-31 OC324194 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: OC324194
Gray Baynes & Shew LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Gray Baynes & Shew LLP
Contents
Contents

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

Page 1
Gray Baynes & Shew LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC324194

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,956 |  | 14,520
|  |  | 13,956 |  | 14,520
CURRENT ASSETS
Debtors | 5 | 531,103 |  | 411,573 |
Cash at bank and in hand |  | 457 |  | 120,542 |
|  | 531,560 |  | 532,115 |
Creditors: Amounts Falling Due Within One Year | 6 | (337,279 ) |  | (196,147 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 194,281 |  | 335,968
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 208,237 |  | 350,488
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (19,706 ) |  | -
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 188,531 |  | 350,488
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 78,531 |  | 240,488 |
|  |  | 78,531 |  | 240,488
Equity
Members' other interests
Members' capital |  | 110,000 |  | 110,000 |
|  |  | 110,000 |  | 110,000
|  |  | 188,531 |  | 350,488
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (56,900) |  | -

...CONTINUED
Page 1
Page 2
Gray Baynes & Shew LLP
Balance Sheet (continued)
As At 31 March 2026

Loans and other debts due to members |  |  | 78,531 |  | 240,488
Members' other interests |  |  | 110,000 |  | 110,000
|  |  | 131,631 |  | 350,488

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 D Welbourne Designated Member
22 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gray Baynes & Shew LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Gray Baynes & Shew LLP is a limited liability partnership, incorporated in England & Wales, registered number OC324194 . The Registered Office is 27 & 28 Prama House, 267 Banbury Road, Summertown, Oxford, OX2 7HT.
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 value added taxes. Turnover includes revenue earned from the rendering of 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:

Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 12 (2025: 12)
12 12
Page 3
Page 4
Gray Baynes & Shew 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 | 30,874 | 58,692 | 89,566
Additions | - | 8,717 | 8,717
Disposals | (29,036 ) | (5,227 ) | (34,263 )
As at 31 March 2026 | 1,838 | 62,182 | 64,020
Depreciation
As at 1 April 2025 | 30,445 | 44,601 | 75,046
Provided during the period | 56 | 8,907 | 8,963
Disposals | (28,718 ) | (5,227 ) | (33,945 )
As at 31 March 2026 | 1,783 | 48,281 | 50,064
Net Book Value
As at 31 March 2026 | 55 | 13,901 | 13,956
As at 1 April 2025 | 429 | 14,091 | 14,520

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 346,280 |  | 286,124
Prepayments and accrued income | 118,188 |  | 125,449
Other debtors | 9,735 |  | -
Amounts due from members | 56,900 |  | -
| 531,103 |  | 411,573

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 196,623 |  | 32,486
Bank loans and overdrafts | 59,582 |  | 46,648
Other taxes and social security | 13,195 |  | 11,159
VAT | 38,675 |  | 78,025
Accrued defined contribution payments | 2,354 |  | 2,128
Accruals and deferred income | 26,850 |  | 25,701
| 337,279 |  | 196,147

Page 4
Page 5
Gray Baynes & Shew LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,706 |  | -

Page 5