Acorah Software Products - Accounts Production 19.3.600 false true 5 April 2025 15 October 2024 false 6 April 2025 5 April 2026 5 April 2026 OC454111 R Mabbutt H Mabbutt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC454111 2025-04-05 OC454111 2026-04-05 OC454111 2025-04-06 2026-04-05 OC454111 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-06 2026-04-05 OC454111 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-06 2026-04-05 OC454111 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 OC454111 frs-bus:SmallEntities 2025-04-06 2026-04-05 OC454111 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 OC454111 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 OC454111 frs-countries:EnglandWales 2025-04-06 2026-04-05 OC454111 frs-bus:PartnerLLP1 2025-04-06 2026-04-05 OC454111 frs-bus:PartnerLLP2 2025-04-06 2026-04-05 OC454111 2024-10-14 OC454111 2025-04-05 OC454111 2024-10-15 2025-04-05
Registered number: OC454111
Make Sense Property LLP
Unaudited Financial Statements
For The Year Ended 5 April 2026
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC454111
5 April 2026 5 April 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 102,521 255,319
102,521 255,319
CURRENT ASSETS
Cash at bank and in hand 11,390 2,383
11,390 2,383
Creditors: Amounts Falling Due Within One Year 5 (954 ) (165,900 )
NET CURRENT ASSETS (LIABILITIES) 10,436 (163,517 )
TOTAL ASSETS LESS CURRENT LIABILITIES 112,957 91,802
NET ASSETS ATTRIBUTABLE TO MEMBERS 112,957 91,802
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 131,171 -
131,171 -
Equity
Members' other interests
Members' capital - 92,171
Other reserves (18,214) (369)
(18,214) 91,802
112,957 91,802
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 131,171 -
Members' other interests (18,214) 91,802
112,957 91,802
Page 1
Page 2
For the year ending 5 April 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
R Mabbutt
Designated Member
H Mabbutt
Designated Member
10 August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Make Sense Property LLP is a limited liability partnership, incorporated in England & Wales, registered number OC454111 . The Registered Office is 13 Woodlands Avenue, Chester, Cheshire, CH1 4AT.
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.
This is the first full year prepared for financial statements. Last year the company period ran 15 October 2024 to 5 April 2025 and so figures are not entirely comparable to the prior year due to deffering accounting period lengths.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of rental services. Turnover is reduced for estimated tenant rebates and other similar allowances.
Rendering of services
Turnover from the rendering of rental services is recognised by reference to the underlying tenancy contract. Turnover is only recognised to the extent of the period of occupancy to date by the tenant. 
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)
2 2
4. Investment Property
5 April 2026
£
Fair Value
As at 6 April 2025 255,319
Disposals (152,798 )
As at 5 April 2026 102,521
5. Creditors: Amounts Falling Due Within One Year
5 April 2026 5 April 2025
£ £
Other creditors 954 165,900
Page 4