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Acorah Software Products - Accounts Production 9.0.001 false true 1 August 2017 31 July 2018 31 July 2018 SO302946 Mr Michael Pain Mr Scott Mclean Mr Samuel Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302946 2017-07-31 SO302946 2018-07-31 SO302946 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 2017-08-01 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 2018-07-31 SO302946 frs-core:AfterOneYear 2017-08-01 2018-07-31 SO302946 frs-core:BetweenOneFiveYears 2017-08-01 2018-07-31 SO302946 frs-core:BetweenOneFiveYears 2018-07-31 SO302946 frs-core:ComputerEquipment 2018-07-31 SO302946 frs-core:ComputerEquipment 2017-08-01 2018-07-31 SO302946 frs-core:ComputerEquipment 2017-07-31 SO302946 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-07-31 SO302946 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-08-01 2018-07-31 SO302946 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-07-31 SO302946 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-07-31 SO302946 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-08-01 2018-07-31 SO302946 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-07-31 SO302946 frs-core:FurnitureFittings 2018-07-31 SO302946 frs-core:FurnitureFittings 2017-08-01 2018-07-31 SO302946 frs-core:FurnitureFittings 2017-07-31 SO302946 frs-core:NetGoodwill 2018-07-31 SO302946 frs-core:NetGoodwill 2017-08-01 2018-07-31 SO302946 frs-core:NetGoodwill 2017-07-31 SO302946 frs-core:InvestmentPropertyIncludedWithinPPE 2018-07-31 SO302946 frs-core:InvestmentPropertyIncludedWithinPPE 2017-08-01 2018-07-31 SO302946 frs-core:InvestmentPropertyIncludedWithinPPE 2017-07-31 SO302946 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-07-31 SO302946 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-08-01 2018-07-31 SO302946 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-07-31 SO302946 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2018-07-31 SO302946 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-08-01 2018-07-31 SO302946 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-07-31 SO302946 frs-core:MoreThanFiveYears 2017-08-01 2018-07-31 SO302946 frs-core:MoreThanFiveYears 2018-07-31 SO302946 frs-core:MotorVehicles 2018-07-31 SO302946 frs-core:MotorVehicles 2017-08-01 2018-07-31 SO302946 frs-core:MotorVehicles 2017-07-31 SO302946 frs-core:OtherResidualIntangibleAssets 2018-07-31 SO302946 frs-core:OtherResidualIntangibleAssets 2017-08-01 2018-07-31 SO302946 frs-core:OtherResidualIntangibleAssets 2017-07-31 SO302946 frs-core:PlantMachinery 2018-07-31 SO302946 frs-core:PlantMachinery 2017-08-01 2018-07-31 SO302946 frs-core:PlantMachinery 2017-07-31 SO302946 frs-core:Secured 2018-07-31 SO302946 frs-core:Unsecured 2018-07-31 SO302946 frs-core:WithinOneYear 2017-08-01 2018-07-31 SO302946 frs-core:WithinOneYear 2018-07-31 SO302946 frs-core:CapitalRedemptionReserve 2017-08-01 2018-07-31 SO302946 frs-core:CapitalRedemptionReserve 2017-07-31 SO302946 frs-core:CapitalRedemptionReserve 2018-07-31 SO302946 frs-core:OtherReservesSubtotal 2017-08-01 2018-07-31 SO302946 frs-core:OtherReservesSubtotal 2017-07-31 SO302946 frs-core:OtherReservesSubtotal 2018-07-31 SO302946 frs-core:RevaluationReserve 2017-08-01 2018-07-31 SO302946 frs-core:RevaluationReserve 2017-07-31 SO302946 frs-core:RevaluationReserve 2018-07-31 SO302946 frs-core:SharePremium 2017-08-01 2018-07-31 SO302946 frs-core:SharePremium 2017-07-31 SO302946 frs-core:SharePremium 2018-07-31 SO302946 frs-core:ShareCapital 2017-08-01 2018-07-31 SO302946 frs-core:ShareCapital 2017-07-31 SO302946 frs-core:ShareCapital 2018-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses 2017-08-01 2018-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses 2017-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses 2018-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2017-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2018-07-31 SO302946 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2017-07-31 SO302946 frs-countries:Asia 2017-08-01 2018-07-31 SO302946 frs-countries:RestEuropeOutsideUK 2017-08-01 2018-07-31 SO302946 frs-countries:NorthAmerica 2017-08-01 2018-07-31 SO302946 frs-countries:RestWorldOutsideUK 2017-08-01 2018-07-31 SO302946 frs-countries:SouthAmerica 2017-08-01 2018-07-31 SO302946 frs-countries:UnitedKingdom 2017-08-01 2018-07-31 SO302946 frs-bus:HighestPaidDirector 2017-08-01 2018-07-31 SO302946 frs-bus:PrivateLimitedCompanyLtd 2017-08-01 2018-07-31 SO302946 frs-bus:CompanyLimitedByGuarantee 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frs-core:ProvisionsDeferredTax 2018-07-31 SO302946 frs-core:OtherDeferredTax 2018-07-31 SO302946 frs-core:AcceleratedTaxDepreciationDeferredTax 2018-07-31 SO302946 frs-core:TaxLossesCarry-forwardsDeferredTax 2018-07-31 SO302946 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2018-07-31 SO302946 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-08-01 2018-07-31 SO302946 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-07-31 SO302946 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-07-31 SO302946 dpl-countries:UnitedKingdom 2017-08-01 2018-07-31 SO302946 dpl-countries:Europe 2017-08-01 2018-07-31 SO302946 dpl-countries:NorthAmerica 2017-08-01 2018-07-31 SO302946 dpl-countries:SouthAmerica 2017-08-01 2018-07-31 SO302946 dpl-countries:Asia 2017-08-01 2018-07-31 SO302946 dpl-countries:RestWorldOutsideUK 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales 2017-07-31 SO302946 dpl-frs:CostSales 2018-07-31 SO302946 dpl-frs:DistributionCosts 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses 2017-08-01 2018-07-31 SO302946 1 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 1 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 1 2018-07-31 SO302946 2 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 2 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 2 2018-07-31 SO302946 3 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 3 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 3 2018-07-31 SO302946 4 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 4 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 4 2018-07-31 SO302946 5 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 5 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 5 2018-07-31 SO302946 6 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 6 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 6 2018-07-31 SO302946 7 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 7 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 7 2018-07-31 SO302946 8 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 8 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 8 2018-07-31 SO302946 9 2017-08-01 2018-07-31 SO302946 frs-core:CurrentFinancialInstruments 9 2018-07-31 SO302946 frs-core:Non-currentFinancialInstruments 9 2018-07-31 SO302946 dpl-frs:Item1 2017-08-01 2018-07-31 SO302946 dpl-frs:Item1 2017-07-31 SO302946 dpl-frs:Item1 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item1 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2017-08-01 2018-07-31 SO302946 dpl-frs:Item2 2017-08-01 2018-07-31 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2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2017-08-01 2018-07-31 SO302946 dpl-frs:Item7 2017-08-01 2018-07-31 SO302946 dpl-frs:Item7 2017-07-31 SO302946 dpl-frs:Item7 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item7 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item7 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item7 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item7 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2017-08-01 2018-07-31 SO302946 dpl-frs:Item8 2017-08-01 2018-07-31 SO302946 dpl-frs:Item8 2017-07-31 SO302946 dpl-frs:Item8 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item8 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item8 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item8 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item8 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2017-08-01 2018-07-31 SO302946 dpl-frs:Item9 2017-08-01 2018-07-31 SO302946 dpl-frs:Item9 2017-07-31 SO302946 dpl-frs:Item9 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item9 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2017-08-01 2018-07-31 SO302946 dpl-frs:Item10 2017-08-01 2018-07-31 SO302946 dpl-frs:Item10 2017-07-31 SO302946 dpl-frs:Item10 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item10 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2017-08-01 2018-07-31 SO302946 dpl-frs:Item11 2017-08-01 2018-07-31 SO302946 dpl-frs:Item11 2017-07-31 SO302946 dpl-frs:Item11 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item11 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2017-08-01 2018-07-31 SO302946 dpl-frs:Item12 2017-08-01 2018-07-31 SO302946 dpl-frs:Item12 2017-07-31 SO302946 dpl-frs:Item12 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2017-08-01 2018-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2018-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item12 2017-08-01 2018-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-08-01 2018-07-31 SO302946 1 2017-08-01 2018-07-31 SO302946 frs-countries:Scotland 2017-08-01 2018-07-31 SO302946 frs-bus:PartnerLLP1 2017-08-01 2018-07-31 SO302946 frs-bus:PartnerLLP1 2018-07-31 SO302946 frs-bus:PartnerLLP1 2018-07-31 SO302946 frs-bus:PartnerLLP3 2017-08-01 2018-07-31 SO302946 frs-bus:PartnerLLP3 2018-07-31 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2017-07-31 SO302946 7 2016-08-01 2017-07-31 SO302946 frs-core:CurrentFinancialInstruments 7 2017-07-31 SO302946 frs-core:Non-currentFinancialInstruments 7 2017-07-31 SO302946 8 2016-08-01 2017-07-31 SO302946 frs-core:CurrentFinancialInstruments 8 2017-07-31 SO302946 frs-core:Non-currentFinancialInstruments 8 2017-07-31 SO302946 9 2016-08-01 2017-07-31 SO302946 frs-core:CurrentFinancialInstruments 9 2017-07-31 SO302946 frs-core:Non-currentFinancialInstruments 9 2017-07-31 SO302946 dpl-frs:Item1 2016-08-01 2017-07-31 SO302946 dpl-frs:Item1 2016-07-31 SO302946 dpl-frs:Item1 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2016-08-01 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2016-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item1 2017-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item1 2016-08-01 2017-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-08-01 2017-07-31 SO302946 dpl-frs:Item2 2016-08-01 2017-07-31 SO302946 dpl-frs:Item2 2016-07-31 SO302946 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SO302946 dpl-frs:Item9 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2016-08-01 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2016-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item9 2017-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item9 2016-08-01 2017-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-08-01 2017-07-31 SO302946 dpl-frs:Item10 2016-08-01 2017-07-31 SO302946 dpl-frs:Item10 2016-07-31 SO302946 dpl-frs:Item10 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2016-08-01 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2016-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item10 2017-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item10 2016-08-01 2017-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-08-01 2017-07-31 SO302946 dpl-frs:Item11 2016-08-01 2017-07-31 SO302946 dpl-frs:Item11 2016-07-31 SO302946 dpl-frs:Item11 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2016-08-01 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2016-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item11 2017-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item11 2016-08-01 2017-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-08-01 2017-07-31 SO302946 dpl-frs:Item12 2016-08-01 2017-07-31 SO302946 dpl-frs:Item12 2016-07-31 SO302946 dpl-frs:Item12 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2016-08-01 2017-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2016-07-31 SO302946 dpl-frs:CostSales dpl-frs:Item12 2017-07-31 SO302946 dpl-frs:DistributionCosts dpl-frs:Item12 2016-08-01 2017-07-31 SO302946 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-08-01 2017-07-31 SO302946 1 2016-08-01 2017-07-31 SO302946 frs-countries:Scotland 2016-08-01 2017-07-31 SO302946 frs-bus:PartnerLLP1 2016-08-01 2017-07-31 SO302946 frs-bus:PartnerLLP1 2017-07-31 SO302946 frs-bus:PartnerLLP1 2017-07-31 SO302946 frs-bus:PartnerLLP3 2016-08-01 2017-07-31 SO302946 frs-bus:PartnerLLP3 2017-07-31 SO302946 frs-bus:PartnerLLP3 2017-07-31 SO302946 frs-bus:PartnerLLP2 2016-08-01 2017-07-31 SO302946 frs-bus:PartnerLLP2 2017-07-31 SO302946 frs-bus:PartnerLLP2 2017-07-31
Registered number: SO302946
Saturn (Scotland) LLP
Unaudited Financial Statements
For The Year Ended 31 July 2018
Douglas Briggs FCCA, FMAAT

62 Wellesley Road
Methil
Leven
Fife
KY8 3AF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Balance Sheet
Registered number: SO302946
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 10,174 12,718
10,174 12,718
CURRENT ASSETS
Debtors 3 21,991 35,232
Cash at bank and in hand 61,464 68,251
83,455 103,483
Creditors: Amounts Falling Due Within One Year 4 (42,192 ) (61,212 )
NET CURRENT ASSETS (LIABILITIES) 41,263 42,271
TOTAL ASSETS LESS CURRENT LIABILITIES 51,437 54,989
NET ASSETS ATTRIBUTABLE TO MEMBERS 51,437 54,989
REPRESENTED BY:
Loans and other debts due to members within one year 34,907 42,893
Equity
Members' other interests
Members' capital 11,867 7,434
Other reserves 4,663 4,662
16,530 12,096
51,437 54,989
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 34,907 42,893
Members' other interests 16,530 12,096
51,437 54,989
Page 1
For the year ending 31 July 2018 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 LLP's subject to the small LLPs regime.)
Member's responsibilities:
  • 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 Michael Pain
08/03/2019

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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 January 2017 (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.
1.2. 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2017 41,751
As at 31 July 2018 41,751
Depreciation
As at 1 August 2017 29,033
Provided during the period 2,544
As at 31 July 2018 31,577
Net Book Value
As at 31 July 2018 10,174
As at 1 August 2017 12,718
Page 3
3. Debtors
2018 2017
£ £
Due within one year
Trade debtors 21,991 35,232
21,991 35,232
4. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts - 2,130
Trade creditors 1,574 4,283
VAT 17,552 16,418
Other creditors 22,266 30,000
Accruals and deferred income 800 8,381
42,192 61,212
5. Obligations Under Finance Leases and Hire Purchase
2018 2017
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - 2,130
- 2,130
- 2,130
6. Ultimate Controlling Party
The LLP's ultimate controlling party is Michael Pain who holds 45.8% share in the partnership..
7. General Information
Saturn (Scotland) LLP is a limited liability partnership, incorporated in Scotland, registered number SO302946. The Registered Office is Stirling Road, Fallin, Stirlingshire, FK7 7JB.
Page 4