1 April 2021 false No description of principal activity Taxfiler 2022.8.3 SO300374business:LimitedLiabilityPartnershipLLP2021-04-012022-03-31 SO3003742021-03-31 SO3003742021-04-012022-03-31 SO300374business:AuditExemptWithAccountantsReport2021-04-012022-03-31 SO300374business:FullAccounts2021-04-012022-03-31 SO3003742022-03-31 SO300374business:PartnerLLP12021-04-012022-03-31 SO300374business:PartnerLLP22021-04-012022-03-31 SO300374business:RegisteredOffice2021-04-012022-03-31 SO3003742021-03-31 SO300374core:WithinOneYear2022-03-31 SO300374core:WithinOneYear2021-03-31 SO300374core:ShareCapital2022-03-31 SO300374core:ShareCapital2021-03-31 SO300374business:SmallEntities2021-04-012022-03-31 SO300374countries:Scotland2021-04-012022-03-31 SO3003742020-04-012021-03-31 iso4217:GBP xbrli:pure
Registered No. SO300374 (Scotland)
JBP (Aberdeen) LLP Unaudited accounts for the year ended 31 March 2022
JBP (Aberdeen) LLP LLP Information for the year ended 31 March 2022
Designated members
Mr Mark Skinner
Mr Brian Thomson
Registered Number
SO300374 (Scotland)
Registered Office
Mr B P Thomson Denwell Insch Aberdeenshire AB52 6TE United Kingdom
Accountants
21 MAC Ltd The Spindles Mill of Pitcaple Inverurie Aberdeenshire AB51 5DX
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JBP (Aberdeen) LLP Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Investment property
573,721 
2,737,795 
Current assets
Cash at bank and in hand
932,155 
9,587 
Creditors: amounts falling due within one year
(412,906)
(46,983)
Net current assets/(liabilities)
519,249 
(37,396)
Net assets attributable to members
1,092,970 
2,700,399 
Represented by:
Loans and other debts due to members
992,970 
2,600,399 
Members' other interests
Members' capital classified as equity
100,000 
100,000 
1,092,970 
2,700,399 
Total members' interests
Loans and other debts due to members
992,970 
2,600,399 
Members' other interests
100,000 
100,000 
1,092,970 
2,700,399 
For the year ending 31 March 2022 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 26 July 2022.
Mr Brian Thomson Designated member Limited Liability Partnership Registration No. SO300374
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JBP (Aberdeen) LLP Notes to the Accounts for the year ended 31 March 2022
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
JBP (Aberdeen) LLP is a limited liability partnership, incorporated in Scotland, registration number SO300374. Its registered office is Mr B P Thomson , Denwell, Insch, Aberdeenshire, AB52 6TE, United Kingdom.
3
Investment property
2022 
£ 
Fair value at 1 April 2021
2,737,795 
Additions
16,524 
Disposals
2,180,598 
At 31 March 2022
573,721 
4
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Taxes and social security costs
409,906 
- 
Accruals
3,000 
2,000 
Deferred income
- 
44,983 
412,906 
46,983 
5
Loans and other debts due to members
2022 
2021 
£ 
£ 
Amounts due to members in respect of profits
992,970 
2,600,399 
Amounts falling due within one year
992,970 
2,600,399 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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