Acorah Software Products - Accounts Production 19.3.600 true true 31 March 2025 1 August 2024 false 1 April 2025 31 March 2026 31 March 2026 OC319277 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC319277 2025-03-31 OC319277 2026-03-31 OC319277 2025-04-01 2026-03-31 OC319277 frs-core:CurrentFinancialInstruments 2026-03-31 OC319277 frs-core:ComputerEquipment 2026-03-31 OC319277 frs-core:ComputerEquipment 2025-04-01 2026-03-31 OC319277 frs-core:ComputerEquipment 2025-03-31 OC319277 frs-core:FurnitureFittings 2026-03-31 OC319277 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC319277 frs-core:FurnitureFittings 2025-03-31 OC319277 frs-core:PlantMachinery 2026-03-31 OC319277 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC319277 frs-core:PlantMachinery 2025-03-31 OC319277 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC319277 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC319277 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC319277 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC319277 frs-bus:EntityNoLongerTradingButTradedInPast 2025-04-01 2026-03-31 OC319277 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC319277 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC319277 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC319277 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC319277 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC319277 2024-07-31 OC319277 2025-03-31 OC319277 2024-08-01 2025-03-31 OC319277 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC319277
Andrew And Sarah Grout LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Abaqus Limited
No. 1 Business Centre
1-11 Alvin Street
Gloucester
GL1 3EJ
Andrew And Sarah Grout LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Andrew And Sarah Grout LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC319277

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,093 |  | 1,093
|  |  | 1,093 |  | 1,093
CURRENT ASSETS
Debtors | 5 | 1,547 |  | 906 |
Cash at bank and in hand |  | - |  | 8,989 |
|  | 1,547 |  | 9,895 |
Creditors: Amounts Falling Due Within One Year | 6 | (181 ) |  | (180 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,366 |  | 9,715
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,459 |  | 10,808
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 2,459 |  | 10,808
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 2,457 |  | 10,806 |
|  |  | 2,457 |  | 10,806
Equity
Members' other interests
Other reserves |  | 2 |  | 2 |
|  |  | 2 |  | 2
|  |  | 2,459 |  | 10,808
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (884) |  | -
Loans and other debts due to members within one year |  |  | 2,457 |  | 10,806
Members' other interests |  |  | 2 |  | 2
|  |  | 1,575 |  | 10,808

Page 1
Page 2
Andrew And Sarah Grout 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 480 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to dormant LLPs.
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 Sarah Grout Partner | Mr Andrew Grout Partner
21/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Andrew And Sarah Grout LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Andrew And Sarah Grout LLP is a limited liability partnership, incorporated in England & Wales, registered number OC319277 . The Registered Office is Walden Blackheath Way, West Malvern, Malvern, Worcestershire, WR14 4DR.
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. 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:

Plant & Machinery | 15% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 965 | 810 | 2,065 | 3,840
As at 31 March 2026 | 965 | 810 | 2,065 | 3,840
Depreciation
As at 1 April 2025 | 742 | 385 | 1,620 | 2,747
As at 31 March 2026 | 742 | 385 | 1,620 | 2,747
Net Book Value
As at 31 March 2026 | 223 | 425 | 445 | 1,093
As at 1 April 2025 | 223 | 425 | 445 | 1,093

5. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 663 |  | 906
Amounts due from members | 884 |  | -
| 1,547 |  | 906

Page 3
Page 4
Andrew And Sarah Grout LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 181 |  | 180

Page 4