Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 May 2024 false 1 April 2025 31 March 2026 31 March 2026 OC404361 Mr Jeremy Cavendish Ms Karen Cooper Ms Erika Elizabeth Harvey Jupe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC404361 2025-03-31 OC404361 2026-03-31 OC404361 2025-04-01 2026-03-31 OC404361 frs-core:CurrentFinancialInstruments 2026-03-31 OC404361 frs-core:Non-currentFinancialInstruments 2026-03-31 OC404361 frs-core:FurnitureFittings 2026-03-31 OC404361 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC404361 frs-core:FurnitureFittings 2025-03-31 OC404361 frs-core:PlantMachinery 2026-03-31 OC404361 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC404361 frs-core:PlantMachinery 2025-03-31 OC404361 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC404361 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC404361 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC404361 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC404361 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC404361 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC404361 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC404361 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC404361 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC404361 frs-bus:PartnerLLP3 2025-04-01 2026-03-31 OC404361 2024-04-30 OC404361 2025-03-31 OC404361 2024-05-01 2025-03-31 OC404361 frs-core:CurrentFinancialInstruments 2025-03-31 OC404361 frs-core:Non-currentFinancialInstruments 2025-03-31
Registered number: OC404361
Cooper Cavendish LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC404361
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,316 8,399
6,316 8,399
CURRENT ASSETS
Work in Progress 5 29,520 30,510
Debtors 6 113,078 31,941
Cash at bank and in hand 114,350 93,034
256,948 155,485
Creditors: Amounts Falling Due Within One Year 7 (60,935 ) (34,945 )
NET CURRENT ASSETS (LIABILITIES) 196,013 120,540
TOTAL ASSETS LESS CURRENT LIABILITIES 202,329 128,939
Creditors: Amounts Falling Due After More Than One Year 8 (2 ) -
NET ASSETS ATTRIBUTABLE TO MEMBERS 202,327 128,939
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 202,027 128,739
202,027 128,739
Equity
Members' other interests
Members' capital 300 200
300 200
202,327 128,939
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 202,027 128,739
Members' other interests 300 200
202,327 128,939
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
Mr Jeremy Cavendish
Designated Member
12 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cooper Cavendish LLP is a limited liability partnership, incorporated in England & Wales, registered number OC404361 . The Registered Office is 6 Hope Place, Lansdown Road, Bath, BA1 5DL.
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 (Section 1A) 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 represents the fair value of services provided during the year on client assignments. Fair value reflects the amounts expected to be recoverable from clients based on time spent and exclude VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. 
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).
Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
2.5. Stocks and Work in Progress
Work in Progress relates to unbilled income on individual clients assignments and is included in current assets.
2.6. Members' remuneration and division of profits
Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.
Page 3
Page 4
2.7. Trade debtors and creditors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.8. Members' Interests and Retirement benefits of former members
Members' interests are classified as either equity or debt. 
Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.
Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.
The retirement benefits of former members are determined annually base on a formula directly linked to the profits of the partnership. Provision is made at the date of retirement of the member for the estimated present value of the expected future payments to that member. On initial recognition the estimated current value of the future pension is transferred from members' interests to provisions for liabilities and charges. The unwinding of the discount of the provision to retirement benefits is charged to the profit and loss account and including in interest payable. The liability is reassessed annually and any changes in the estimates are included within the profit and loss account.
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 Total
£ £ £
Cost
As at 1 April 2025 18,561 7,836 26,397
Additions 429 - 429
As at 31 March 2026 18,990 7,836 26,826
Depreciation
As at 1 April 2025 12,964 5,034 17,998
Provided during the period 1,812 700 2,512
As at 31 March 2026 14,776 5,734 20,510
Net Book Value
As at 31 March 2026 4,214 2,102 6,316
As at 1 April 2025 5,597 2,802 8,399
5. Work in Progress
31 March 2026 31 March 2025
£ £
Work in progress 29,520 30,510
Page 4
Page 5
6. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Trade debtors 86,732 15,130
Other debtors 26,346 16,811
113,078 31,941
7. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Trade creditors 917 3,622
Other creditors 2,325 2,000
Taxation and social security 57,693 29,323
60,935 34,945
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 31 March 2025
£ £
Trade creditors 2 -
Page 5