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 OC404544 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC404544 2025-03-31 OC404544 2026-03-31 OC404544 2025-04-01 2026-03-31 OC404544 frs-core:CurrentFinancialInstruments 2026-03-31 OC404544 frs-core:Non-currentFinancialInstruments 2026-03-31 OC404544 frs-core:BetweenOneFiveYears 2026-03-31 OC404544 frs-core:MotorVehicles 2026-03-31 OC404544 frs-core:MotorVehicles 2025-04-01 2026-03-31 OC404544 frs-core:MotorVehicles 2025-03-31 OC404544 frs-core:WithinOneYear 2026-03-31 OC404544 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC404544 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC404544 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC404544 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC404544 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC404544 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC404544 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC404544 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC404544 2024-03-31 OC404544 2025-03-31 OC404544 2024-04-01 2025-03-31 OC404544 frs-core:CurrentFinancialInstruments 2025-03-31 OC404544 frs-core:Non-currentFinancialInstruments 2025-03-31 OC404544 frs-core:BetweenOneFiveYears 2025-03-31 OC404544 frs-core:WithinOneYear 2025-03-31
Registered number: OC404544
BIG Power Services LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
BIG Power Services LLP
Contents
Contents

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

Page 1
BIG Power Services LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC404544

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 60,737 |  | -
|  |  | 60,737 |  | -
CURRENT ASSETS
Debtors | 5 | 414,943 |  | 267,357 |
Cash at bank and in hand |  | 63,520 |  | 126,281 |
|  | 478,463 |  | 393,638 |
Creditors: Amounts Falling Due Within One Year | 6 | (437,668 ) |  | (358,075 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,795 |  | 35,563
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 101,532 |  | 35,563
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (48,512 ) |  | -
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 53,020 |  | 35,563
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 45,538 |  | 238,944 |
|  |  | 45,538 |  | 238,944
Equity
Members' other interests
Members' capital |  | 1,387 |  | (203,381) |
Other reserves |  | 6,095 |  | - |
|  |  | 7,482 |  | (203,381)
|  |  | 53,020 |  | 35,563

...CONTINUED
Page 1
Page 2
BIG Power Services LLP
Balance Sheet (continued)
As At 31 March 2026

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 45,538 |  | 238,944
Members' other interests |  |  | 7,482 |  | (203,381)
|  |  | 53,020 |  | 35,563

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.
The financial statements were approved by the members on 11 May 2026 and were signed on their behalf by:

Mr Bradley Plampton Partner
11th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BIG Power Services LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
BIG Power Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC404544 . The Registered Office is Unit 3 Printers Way, Harlow, Essex, CM20 2SD.
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:

Motor Vehicles | Reducing at 25%

Page 3
Page 4
BIG Power Services LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 April 2025 | -
Additions | 81,283
As at 31 March 2026 | 81,283
Depreciation
As at 1 April 2025 | -
Provided during the period | 20,546
As at 31 March 2026 | 20,546
Net Book Value
As at 31 March 2026 | 60,737
As at 1 April 2025 | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,695 |  | 17,789
Prepayments and accrued income | 5,248 |  | 5,068
Other debtors | 5,500 |  | 5,000
Amounts owed by associates | 389,500 |  | 239,500
| 414,943 |  | 267,357

Page 4
Page 5
BIG Power Services LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,385 |  | -
Trade creditors | 4,711 |  | 6,822
VAT | 25,669 |  | 20,759
Other creditors | 570 |  | 635
Accruals and deferred income | 395,333 |  | 329,859
| 437,668 |  | 358,075

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 48,512 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,385 |  | -
Later than one year and not later than five years | 48,512 |  | -
| 59,897 |  | -
| 59,897 |  | -

Page 5