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 SO302767 Mr M Andrews Mr G MacMillan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302767 2025-03-31 SO302767 2026-03-31 SO302767 2025-04-01 2026-03-31 SO302767 frs-core:CurrentFinancialInstruments 2026-03-31 SO302767 frs-core:Non-currentFinancialInstruments 2026-03-31 SO302767 frs-core:FurnitureFittings 2026-03-31 SO302767 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SO302767 frs-core:FurnitureFittings 2025-03-31 SO302767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SO302767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SO302767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SO302767 frs-core:MotorVehicles 2026-03-31 SO302767 frs-core:MotorVehicles 2025-04-01 2026-03-31 SO302767 frs-core:MotorVehicles 2025-03-31 SO302767 frs-core:PlantMachinery 2026-03-31 SO302767 frs-core:PlantMachinery 2025-04-01 2026-03-31 SO302767 frs-core:PlantMachinery 2025-03-31 SO302767 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO302767 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 SO302767 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SO302767 frs-bus:SmallEntities 2025-04-01 2026-03-31 SO302767 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO302767 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO302767 frs-countries:Scotland 2025-04-01 2026-03-31 SO302767 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 SO302767 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 SO302767 2024-03-31 SO302767 2025-03-31 SO302767 2024-04-01 2025-03-31 SO302767 frs-core:CurrentFinancialInstruments 2025-03-31 SO302767 frs-core:Non-currentFinancialInstruments 2025-03-31
Registered number: SO302767
All-Round Signs LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
All-Round Signs LLP
Contents
Contents

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

Page 1
All-Round Signs LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SO302767

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 123,900 |  | 124,147
|  |  | 123,900 |  | 124,147
CURRENT ASSETS
Stocks | 5 | 5,600 |  | 5,700 |
Debtors | 6 | 33,398 |  | 32,044 |
Cash at bank and in hand |  | 897 |  | 2,239 |
|  | 39,895 |  | 39,983 |
Creditors: Amounts Falling Due Within One Year | 7 | (40,267 ) |  | (45,675 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (372 ) |  | (5,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 123,528 |  | 118,455
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,550 ) |  | (16,115 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 116,978 |  | 102,340
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 116,878 |  | 102,240 |
|  |  | 116,878 |  | 102,240
Equity
Members' capital classified as equity
Members' capital |  | 100 |  | 100 |
|  |  | 100 |  | 100
|  |  | 116,978 |  | 102,340
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 116,878 |  | 102,240
Members' capital classified as equity |  |  | 100 |  | 100
|  |  | 116,978 |  | 102,340

Page 1
Page 2
All-Round Signs 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 M Andrews Designated Member | Mr G MacMillan Designated Member
13/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
All-Round Signs LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
All-Round Signs LLP is a limited liability partnership, incorporated in Scotland, registered number SO302767 . The Registered Office is Unit 12a Annat Point Industrial Estate, Corpach, Fort William, PH33 7NA.
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 | 2% Straight Line
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 33% 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: 4 (2025: 4)
4 4
Page 3
Page 4
All-Round Signs 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 | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 110,223 | 46,458 | 38,123 | 6,839 | 201,643
Additions | - | 11,000 | - | 206 | 11,206
As at 31 March 2026 | 110,223 | 57,458 | 38,123 | 7,045 | 212,849
Depreciation
As at 1 April 2025 | 18,864 | 37,705 | 15,369 | 5,558 | 77,496
Provided during the period | 2,080 | 3,218 | 5,689 | 466 | 11,453
As at 31 March 2026 | 20,944 | 40,923 | 21,058 | 6,024 | 88,949
Net Book Value
As at 31 March 2026 | 89,279 | 16,535 | 17,065 | 1,021 | 123,900
As at 1 April 2025 | 91,359 | 8,753 | 22,754 | 1,281 | 124,147

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 5,600 |  | 5,700

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,206 |  | 28,434
Other debtors | 4,192 |  | 3,610
| 33,398 |  | 32,044

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,624 |  | 4,624
Trade creditors | 16,546 |  | 10,208
Bank loans and overdrafts | 9,060 |  | 20,401
Other creditors | 2,776 |  | 2,872
Taxation and social security | 7,261 |  | 7,570
| 40,267 |  | 45,675

Page 4
Page 5
All-Round Signs 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
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,550 |  | 11,174
Bank loans | - |  | 4,941
| 6,550 |  | 16,115

The Royal Bank of Scotland plc hold two charges; a floating charge over all assets of the limited liability partnership, and a negative pledge charge over the properties owned by the limited liability partnership.
9. Loans and other debts due to members
In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
Page 5