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SO306824 frs-bus:LimitedLiabilityPartnershipsSORP 2019-10-02 2020-12-31 SO306824 frs-bus:FullAccounts 2019-10-02 2020-12-31 SO306824 frs-bus:AbbreviatedAccounts 2019-10-02 2020-12-31 SO306824 frs-bus:AbridgedAccounts 2019-10-02 2020-12-31 SO306824 frs-bus:FRS102 2019-10-02 2020-12-31 SO306824 frs-bus:EntityHasNeverTraded 2019-10-02 2020-12-31 SO306824 frs-bus:EntityNoLongerTradingButTradedInPast 2019-10-02 2020-12-31 SO306824 frs-bus:Audited 2019-10-02 2020-12-31 SO306824 frs-bus:AuditExempt-NoAccountantsReport 2019-10-02 2020-12-31 SO306824 frs-bus:AuditExemptWithAccountantsReport 2019-10-02 2020-12-31 SO306824 frs-bus:SmallCompaniesRegimeForAccounts 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass1 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass1 2019-10-01 SO306824 frs-bus:OrdinaryShareClass1 2020-12-31 SO306824 frs-bus:OrdinaryShareClass2 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass2 2019-10-01 SO306824 frs-bus:OrdinaryShareClass2 2020-12-31 SO306824 frs-bus:OrdinaryShareClass3 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass3 2019-10-01 SO306824 frs-bus:OrdinaryShareClass3 2020-12-31 SO306824 frs-bus:OrdinaryShareClass4 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass4 2019-10-01 SO306824 frs-bus:OrdinaryShareClass4 2020-12-31 SO306824 frs-bus:OrdinaryShareClass5 2019-10-02 2020-12-31 SO306824 frs-bus:OrdinaryShareClass5 2019-10-01 SO306824 frs-bus:OrdinaryShareClass5 2020-12-31 SO306824 frs-bus:PreferenceShareClass1 2019-10-02 2020-12-31 SO306824 frs-bus:PreferenceShareClass1 2019-10-01 SO306824 frs-bus:PreferenceShareClass1 2020-12-31 SO306824 frs-bus:PreferenceShareClass2 2019-10-02 2020-12-31 SO306824 frs-bus:PreferenceShareClass2 2019-10-01 SO306824 frs-bus:PreferenceShareClass2 2020-12-31 SO306824 frs-bus:PreferenceShareClass3 2019-10-02 2020-12-31 SO306824 frs-bus:PreferenceShareClass3 2019-10-01 SO306824 frs-bus:PreferenceShareClass3 2020-12-31 SO306824 frs-bus:PreferenceShareClass4 2019-10-02 2020-12-31 SO306824 frs-bus:PreferenceShareClass4 2019-10-01 SO306824 frs-bus:PreferenceShareClass4 2020-12-31 SO306824 frs-bus:PreferenceShareClass5 2019-10-02 2020-12-31 SO306824 frs-bus:PreferenceShareClass5 2019-10-01 SO306824 frs-bus:PreferenceShareClass5 2020-12-31 SO306824 1 2019-10-02 2020-12-31 SO306824 frs-core:LeasedAssets 2019-10-02 2020-12-31 SO306824 frs-core:OwnedAssets 2019-10-02 2020-12-31 SO306824 frs-core:CurrencyRisk 2019-10-02 2020-12-31 SO306824 frs-core:MarketRisk 2019-10-02 2020-12-31 SO306824 frs-core:InterestRateRisk 2019-10-02 2020-12-31 SO306824 frs-core:DeferredTaxation 2019-10-02 2020-12-31 SO306824 frs-core:DeferredTaxation 2019-10-01 SO306824 frs-core:DeferredTaxation 2020-12-31 SO306824 frs-core:OtherProvisionsContingentLiabilities 2019-10-02 2020-12-31 SO306824 frs-core:OtherProvisionsContingentLiabilities 2019-10-01 SO306824 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 SO306824 frs-core:ProvisionsDeferredTax 2020-12-31 SO306824 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frs-core:Non-currentFinancialInstruments 2 2020-12-31 SO306824 3 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 3 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 3 2020-12-31 SO306824 4 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 4 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 4 2020-12-31 SO306824 5 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 5 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 5 2020-12-31 SO306824 6 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 6 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 6 2020-12-31 SO306824 7 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 7 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 7 2020-12-31 SO306824 8 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 8 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 8 2020-12-31 SO306824 9 2019-10-02 2020-12-31 SO306824 frs-core:CurrentFinancialInstruments 9 2020-12-31 SO306824 frs-core:Non-currentFinancialInstruments 9 2020-12-31 SO306824 dpl-frs:Item1 2019-10-02 2020-12-31 SO306824 dpl-frs:Item1 2019-10-01 SO306824 dpl-frs:Item1 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item1 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item1 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item1 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-10-02 2020-12-31 SO306824 dpl-frs:Item2 2019-10-02 2020-12-31 SO306824 dpl-frs:Item2 2019-10-01 SO306824 dpl-frs:Item2 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item2 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item2 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item2 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-10-02 2020-12-31 SO306824 dpl-frs:Item3 2019-10-02 2020-12-31 SO306824 dpl-frs:Item3 2019-10-01 SO306824 dpl-frs:Item3 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item3 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item3 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item3 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-10-02 2020-12-31 SO306824 dpl-frs:Item4 2019-10-02 2020-12-31 SO306824 dpl-frs:Item4 2019-10-01 SO306824 dpl-frs:Item4 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item4 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item4 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item4 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-10-02 2020-12-31 SO306824 dpl-frs:Item5 2019-10-02 2020-12-31 SO306824 dpl-frs:Item5 2019-10-01 SO306824 dpl-frs:Item5 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item5 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item5 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item5 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-10-02 2020-12-31 SO306824 dpl-frs:Item6 2019-10-02 2020-12-31 SO306824 dpl-frs:Item6 2019-10-01 SO306824 dpl-frs:Item6 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item6 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item6 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item6 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-10-02 2020-12-31 SO306824 dpl-frs:Item7 2019-10-02 2020-12-31 SO306824 dpl-frs:Item7 2019-10-01 SO306824 dpl-frs:Item7 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item7 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item7 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item7 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-10-02 2020-12-31 SO306824 dpl-frs:Item8 2019-10-02 2020-12-31 SO306824 dpl-frs:Item8 2019-10-01 SO306824 dpl-frs:Item8 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item8 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item8 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item8 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-10-02 2020-12-31 SO306824 dpl-frs:Item9 2019-10-02 2020-12-31 SO306824 dpl-frs:Item9 2019-10-01 SO306824 dpl-frs:Item9 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item9 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item9 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item9 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-10-02 2020-12-31 SO306824 dpl-frs:Item10 2019-10-02 2020-12-31 SO306824 dpl-frs:Item10 2019-10-01 SO306824 dpl-frs:Item10 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item10 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item10 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item10 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-10-02 2020-12-31 SO306824 dpl-frs:Item11 2019-10-02 2020-12-31 SO306824 dpl-frs:Item11 2019-10-01 SO306824 dpl-frs:Item11 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item11 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item11 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item11 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-10-02 2020-12-31 SO306824 dpl-frs:Item12 2019-10-02 2020-12-31 SO306824 dpl-frs:Item12 2019-10-01 SO306824 dpl-frs:Item12 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item12 2019-10-02 2020-12-31 SO306824 dpl-frs:CostSales dpl-frs:Item12 2019-10-01 SO306824 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 SO306824 dpl-frs:DistributionCosts dpl-frs:Item12 2019-10-02 2020-12-31 SO306824 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-10-02 2020-12-31 SO306824 1 2019-10-02 2020-12-31 SO306824 frs-countries:Scotland 2019-10-02 2020-12-31 SO306824 frs-bus:PartnerLLP1 2019-10-02 2020-12-31 SO306824 frs-bus:PartnerLLP1 2020-12-31 SO306824 frs-bus:PartnerLLP1 2020-12-31 SO306824 frs-bus:PartnerLLP2 2019-10-02 2020-12-31 SO306824 frs-bus:PartnerLLP2 2020-12-31 SO306824 frs-bus:PartnerLLP2 2020-12-31
Registered number: SO306824
Wakeful FR261 LLP
Unaudited Financial Statements
For The Year Ended 31 December 2021
M Squared Accountants

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SO306824
31 December 2021 31 December 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 500,000 500,000
Tangible Assets 4 206,347 223,567
706,347 723,567
CURRENT ASSETS
Debtors 5 19,400 806
Cash at bank and in hand 133 531
19,533 1,337
Creditors: Amounts Falling Due Within One Year 6 (106,481 ) (53,343 )
NET CURRENT ASSETS (LIABILITIES) (86,948 ) (52,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES 619,399 671,561
Creditors: Amounts Falling Due After More Than One Year 7 (250,933 ) (302,635 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 368,466 368,926
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 5,966 6,426
5,966 6,426
Equity
Members' other interests
Members' capital 362,500 362,500
362,500 362,500
368,466 368,926
TOTAL MEMBERS' INTEREST
Amounts due from members (19,400) (806)
Loans and other debts due to members within one year 5,966 6,426
Members' other interests 362,500 362,500
349,066 368,120
Page 1
Page 2
For the year ending 31 December 2021 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.)
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
David Price (Whitby) Limited
Designated Member
02/09/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
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 December 2018 (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. Intangible Fixed Assets and Amortisation - Other Intangible
Fishing licence and quota are valued at cost less accumulated amortisation. The members have assessed the useful lives of these assets, and believe that they would have a higher residual value at the end of 20 years, than the currect book value. The members have therefore decieded that these assets should not be amortised in the finanacial statements.
1.4. 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:
Motor Vehicles 25% reducing balance
Vessel & Gear 6.25% straight line
1.5. 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. Average Number of Employees
Average number of employees, including members, during the year was as follows: NIL (2020: NIL)
- -
Page 3
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3. Intangible Assets
Fishing Quota Fishing Licence Total
£ £ £
Cost
As at 1 January 2021 100,000 400,000 500,000
As at 31 December 2021 100,000 400,000 500,000
Net Book Value
As at 31 December 2021 100,000 400,000 500,000
As at 1 January 2021 100,000 400,000 500,000
4. Tangible Assets
Motor Vehicles Vessel & Gear Total
£ £ £
Cost
As at 1 January 2021 16,840 225,000 241,840
As at 31 December 2021 16,840 225,000 241,840
Depreciation
As at 1 January 2021 4,210 14,063 18,273
Provided during the period 3,158 14,062 17,220
As at 31 December 2021 7,368 28,125 35,493
Net Book Value
As at 31 December 2021 9,472 196,875 206,347
As at 1 January 2021 12,630 210,937 223,567
5. Debtors
31 December 2021 31 December 2020
£ £
Due within one year
Amounts due from members 19,400 806
19,400 806
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Page 5
6. Creditors: Amounts Falling Due Within One Year
31 December 2021 31 December 2020
£ £
Net obligations under finance lease and hire purchase contracts 3,368 3,368
Trade creditors 48,500 -
Bank loans and overdrafts 47,976 47,976
Agents balance 4,738 -
Accruals and deferred income 1,899 1,999
106,481 53,343
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2021 31 December 2020
£ £
Net obligations under finance lease and hire purchase contracts 5,228 8,877
Bank loans 245,705 293,758
250,933 302,635
8. Obligations Under Finance Leases and Hire Purchase
31 December 2021 31 December 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 3,368 3,368
Between one and five years 5,228 8,877
8,596 12,245
8,596 12,245
9. General Information
Wakeful FR261 LLP is a limited liability partnership, incorporated in Scotland, registered number SO306824 . The Registered Office is Heritage House, 141 Shore Street, Fraserburgh, Aberdeenshire, AB43 9BP.
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