Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC441568 Ms J Spence Mr H Collins Ms N Postlethwaite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC441568 2025-03-31 OC441568 2026-03-31 OC441568 2025-04-01 2026-03-31 OC441568 frs-core:CurrentFinancialInstruments 2026-03-31 OC441568 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC441568 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC441568 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC441568 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC441568 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC441568 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC441568 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC441568 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC441568 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC441568 frs-bus:PartnerLLP3 2025-04-01 2026-03-31 OC441568 2024-03-31 OC441568 2025-03-31 OC441568 2024-04-01 2025-03-31 OC441568 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC441568
JSPR LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC441568
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 31,115 27,759
Cash at bank and in hand 115,431 134,754
146,546 162,513
Creditors: Amounts Falling Due Within One Year 5 (18,009 ) (20,558 )
NET CURRENT ASSETS (LIABILITIES) 128,537 141,955
TOTAL ASSETS LESS CURRENT LIABILITIES 128,537 141,955
NET ASSETS ATTRIBUTABLE TO MEMBERS 128,537 141,955
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability 15,000 15,000
Other amounts 113,537 126,955
128,537 141,955
128,537 141,955
TOTAL MEMBERS' INTEREST
Loans and other debts due to members 128,537 141,955
128,537 141,955
Page 1
Page 2
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
Ms J Spence
Designated Member
8 May 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
JSPR LLP is a limited liability partnership, incorporated in England & Wales, registered number OC441568 . The Registered Office is 12 Castle Street, Wallingford, Oxfordshire, OX10 8DL.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 4 (2025: 4)
4 4
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 26,597 24,255
Other debtors 4,518 3,504
31,115 27,759
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,032
Other creditors 2,734 2,788
Taxation and social security 15,275 16,738
18,009 20,558
Page 4