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 SO302905 Mrs Jennifer Warden Mr David Warden Mr Ian Warden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302905 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-03-31 SO302905 2025-03-31 SO302905 2026-03-31 SO302905 2025-04-01 2026-03-31 SO302905 frs-core:CurrentFinancialInstruments 2026-03-31 SO302905 frs-core:Non-currentFinancialInstruments 2026-03-31 SO302905 frs-core:ComputerEquipment 2026-03-31 SO302905 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SO302905 frs-core:ComputerEquipment 2025-03-31 SO302905 frs-core:FurnitureFittings 2026-03-31 SO302905 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SO302905 frs-core:FurnitureFittings 2025-03-31 SO302905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SO302905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SO302905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SO302905 frs-core:MotorVehicles 2026-03-31 SO302905 frs-core:MotorVehicles 2025-04-01 2026-03-31 SO302905 frs-core:MotorVehicles 2025-03-31 SO302905 frs-core:PlantMachinery 2026-03-31 SO302905 frs-core:PlantMachinery 2025-04-01 2026-03-31 SO302905 frs-core:PlantMachinery 2025-03-31 SO302905 frs-core:WithinOneYear 2026-03-31 SO302905 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO302905 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 SO302905 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SO302905 frs-bus:SmallEntities 2025-04-01 2026-03-31 SO302905 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO302905 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO302905 frs-countries:Scotland 2025-04-01 2026-03-31 SO302905 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 SO302905 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 SO302905 frs-bus:PartnerLLP3 2025-04-01 2026-03-31 SO302905 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 SO302905 2024-03-31 SO302905 2025-03-31 SO302905 2024-04-01 2025-03-31 SO302905 frs-core:CurrentFinancialInstruments 2025-03-31 SO302905 frs-core:Non-currentFinancialInstruments 2025-03-31 SO302905 frs-core:BetweenOneFiveYears 2025-03-31 SO302905 frs-core:PlantMachinery 2024-04-01 2025-03-31 SO302905 frs-core:WithinOneYear 2025-03-31 SO302905 frs-core:OtherReservesSubtotal 2024-03-31
Registered number: SO302905
D & J Warden (Farming) LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
R Books Limited
D & J Warden (Farming) LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Reconciliation of Members' Interests | 3—5
Notes to the Financial Statements | 5—8

Page 1
D & J Warden (Farming) LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SO302905

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 989,549 |  | 986,735
|  |  | 989,549 |  | 986,735
CURRENT ASSETS
Stocks | 5 | 15,345 |  | 11,904 |
Debtors | 6 | 27,476 |  | 18,799 |
Cash at bank and in hand |  | 35,025 |  | - |
|  | 77,846 |  | 30,703 |
Creditors: Amounts Falling Due Within One Year | 7 | (68,244 ) |  | (54,947 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,602 |  | (24,244 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 999,151 |  | 962,491
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (579,535 ) |  | (619,088 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 419,616 |  | 343,403
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 222,999 |  | 146,786 |
|  |  | 222,999 |  | 146,786
Equity
Members' other interests
Members' capital |  | 196,617 |  | 196,617 |
|  |  | 196,617 |  | 196,617
|  |  | 419,616 |  | 343,403
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 222,999 |  | 146,786
Members' other interests |  |  | 196,617 |  | 196,617
|  |  | 419,616 |  | 343,403

Page 1
Page 2
D & J Warden (Farming) 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

Mrs Jennifer Warden Designated Member
15/07/2026

The notes on pages 5 to 8 form part of these financial statements.
Page 2
Page 3
D & J Warden (Farming) 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 | Members'Capital classified as Debt
| £ | £ | £ | £
Amounts due to members | - | - | - | 148,750
Balance at 1 April 2024 | 196,617 | - | 196,617 | 148,750
Profit/(loss) for the financial year available for discretionary division among members | - | (5,703 ) | (5,703 ) | -
Members' interests after profit/(loss) for the year | 196,617 | (5,703) | 190,914 | 148,750
Other divisions of profits (losses) | - | 5,703 | 5,703 | -
Introduced by members | - | - | - | 13,269
Drawings | - | - | - | -
Repayment of Capital | - | - | - | (9,530)
Other Movements | - | - | - | (5,703)
Amounts due to members | - | - | - | 146,786
As at 31 March 2025 and 1 April 2025 | 196,617 | - | 196,617 | 146,786
Profit/(loss) for the financial year available for discretionary division among members | - | 69,375 | 69,375 | -
Members' interests after profit/(loss) for the year | 196,617 | 69,375 | 265,992 | 146,786
Other divisions of profits (losses) | - | (69,375) | (69,375) | -
Introduced by members | - | - | - | 23,762
Drawings | - | - | - | -
Other Movements | - | - | - | 52,451
Amounts due to members | - | - | - | 222,999
As at 31 March 2026 | 196,617 | - | 196,617 | 222,999

| DEBT
--- | ---
| Loans and other debts due to members less any amounts due from members in debtors
| Other amounts | Total Debts | Total members' interest
| £ | £ | £
Amounts due to members | - | 148,750 | -
Balance at 1 April 2024 | - | 148,750 | 345,367
Profit/(loss) for the financial year available for discretionary division among members | - | - | (5,703 )
Members' interests after profit/(loss) for the year | - | 148,750 | 339,664

...CONTINUED
Page 3
Page 4
D & J Warden (Farming) LLP
Reconciliation of Members' Interests (continued)
For The Year Ended 31 March 2026

Other divisions of profits (losses) | (5,703) | (5,703) | -
Introduced by members | - | 13,269 | 13,269
Drawings | 5,703 | 5,703 | 5,703
Repayment of Capital | - | (9,530) | (9,530)
Other Movements | - | (5,703) | (5,703)
Amounts due to members | - | 146,786 | -
As at 31 March 2025 and 1 April 2025 | - | 146,786 | 343,403
Profit/(loss) for the financial year available for discretionary division among members | - | - | 69,375
Members' interests after profit/(loss) for the year | - | 146,786 | 412,778
Other divisions of profits (losses) | 69,375 | 69,375 | -
Introduced by members | - | 23,762 | 23,762
Drawings | (69,375) | (69,375) | (69,375)
Other Movements | - | 52,451 | 52,451
Amounts due to members | - | 222,999 | -
As at 31 March 2026 | - | 222,999 | 419,616

Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
The loans are interest free and have no fixed terms of repayment.
Page 4
Page 5
D & J Warden (Farming) LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
D & J Warden (Farming) LLP is a limited liability partnership, incorporated in Scotland, registered number SO302905 . The Registered Office is North Mains Of Dun , Montrose, Angus, DD10 9LW.
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:

Freehold | 15% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 8 (2025: 8)
8 8
Page 5
Page 6
D & J Warden (Farming) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 904,185 | 231,276 | 25,000 | 88,786
Additions | - | 22,792 | 2,000 | -
Disposals | - | (2,500 ) | - | -
As at 31 March 2026 | 904,185 | 251,568 | 27,000 | 88,786
Depreciation
As at 1 April 2025 | 27,158 | 126,238 | 25,000 | 85,054
Provided during the period | 889 | 16,676 | 42 | 3,731
Disposals | - | (2,050 ) | - | -
As at 31 March 2026 | 28,047 | 140,864 | 25,042 | 88,785
Net Book Value
As at 31 March 2026 | 876,138 | 110,704 | 1,958 | 1
As at 1 April 2025 | 877,027 | 105,038 | - | 3,732

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 1,660 | 1,250,907
Additions | - | 24,792
Disposals | - | (2,500 )
As at 31 March 2026 | 1,660 | 1,273,199
Depreciation
As at 1 April 2025 | 722 | 264,172
Provided during the period | 190 | 21,528
Disposals | - | (2,050 )
As at 31 March 2026 | 912 | 283,650
Net Book Value
As at 31 March 2026 | 748 | 989,549
As at 1 April 2025 | 938 | 986,735

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 37,550 |  | 44,177

Page 6
Page 7
D & J Warden (Farming) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 15,345 |  | 11,904

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,164 |  | 4,263
Prepayments and accrued income | 13,567 |  | 14,536
VAT | 7,745 |  | -
| 27,476 |  | 18,799

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,306 |  | 10,743
Trade creditors | 21,425 |  | 4,190
Bank loans and overdrafts | 30,424 |  | 34,566
Other taxes and social security | 751 |  | 161
Other creditors | 1,422 |  | 1,434
Accruals and deferred income | 4,916 |  | 3,853
| 68,244 |  | 54,947

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 9,306
Bank loans | 579,535 |  | 609,782
| 579,535 |  | 619,088

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 440,451 |  | 474,516

9. Secured Creditors
Obligations under HP agreements are secured against the asset to which they relate.
The Agricultural Mortgage Corporation PLC holds a standard security over all and whole of the land owned by the LLP
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,306 |  | 20,049
Bank loans and overdrafts | 606,305 |  | 632,570

Page 7
Page 8
D & J Warden (Farming) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,306 |  | 10,743
Later than one year and not later than five years | - |  | 9,306
| 9,306 |  | 20,049
| 9,306 |  | 20,049

Page 8