1 January 2022 false Taxfiler 2023.9 OC381273business:LimitedLiabilityPartnershipLLP2022-01-012022-12-31 OC3812732021-12-31 OC3812732022-01-012022-12-31 OC381273business:AuditExemptWithAccountantsReport2022-01-012022-12-31 OC381273business:FullAccounts2022-01-012022-12-31 OC3812732022-12-31 OC381273business:PartnerLLP12022-01-012022-12-31 OC381273business:PartnerLLP22022-01-012022-12-31 OC381273business:RegisteredOffice2022-01-012022-12-31 OC3812732021-12-31 OC381273core:WithinOneYear2022-12-31 OC381273core:WithinOneYear2021-12-31 OC381273core:AfterOneYear2022-12-31 OC381273core:AfterOneYear2021-12-31 OC381273core:ShareCapital2022-12-31 OC381273core:ShareCapital2021-12-31 OC381273core:RetainedEarningsAccumulatedLosses2022-12-31 OC381273core:RetainedEarningsAccumulatedLosses2021-12-31 OC381273business:SmallEntities2022-01-012022-12-31 OC381273core:LandBuildings2022-01-012022-12-31 OC381273core:PlantMachinery2022-01-012022-12-31 OC381273core:MotorVehicles2022-01-012022-12-31 OC381273core:FurnitureFittings2022-01-012022-12-31 OC381273countries:EnglandWales2022-01-012022-12-31 OC381273core:IntangibleAssetsOtherThanGoodwill2021-12-31 OC381273core:IntangibleAssetsOtherThanGoodwill2022-12-31 OC381273core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31 OC381273core:LandBuildings2021-12-31 OC381273core:PlantMachinery2021-12-31 OC381273core:MotorVehicles2021-12-31 OC381273core:FurnitureFittings2021-12-31 OC381273core:LandBuildings2022-12-31 OC381273core:PlantMachinery2022-12-31 OC381273core:MotorVehicles2022-12-31 OC381273core:FurnitureFittings2022-12-31 OC3812732021-01-012021-12-31 iso4217:GBP xbrli:pure
Registered No. OC381273 (England and Wales)
Ponton Main Service Station LLP Unaudited accounts for the year ended 31 December 2022
Ponton Main Service Station LLP LLP Information for the year ended 31 December 2022
Designated members
Mr Ian James Cruickshank
Mrs Susan Jane Cruickshank
Registered Number
OC381273 (England and Wales)
Registered Office
Great North Road, Great Ponton Grantham NG33 5DW GB
Accountants
Andrew S. Cruickshank 23 Dallygate Great Ponton Grantham Lincolnshire NG33 5DP
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Ponton Main Service Station LLP Accountants' report
Accountants' report to the members of Ponton Main Service Station LLP on the preparation of the unaudited statutory financial statements for the year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ponton Main Service Station LLP for the year ended 31 December 2022 as set out on pages 4 - 7 from the LLP's accounting records and from information and explanations you have given us.
This report is made solely to the members of Ponton Main Service Station LLP, as a body, in accordance with the terms of our engagement letter dated 28 December 2004. Our work has been undertaken solely to prepare for your approval the financial statements of Ponton Main Service Station LLP and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ponton Main Service Station LLP and its members as a body for our work or for this report.
It is your duty to ensure that Ponton Main Service Station LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ponton Main Service Station LLP. You consider that Ponton Main Service Station LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ponton Main Service Station LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Andrew S. Cruickshank 23 Dallygate Great Ponton Grantham Lincolnshire NG33 5DP 30 September 2023
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Ponton Main Service Station LLP Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
85 
128 
Tangible assets
41,550 
50,619 
41,635 
50,747 
Current assets
Inventories
250 
250 
Debtors
3,836 
3,836 
Cash at bank and in hand
363,112 
384,016 
367,198 
388,102 
Creditors: amounts falling due within one year
(3,102)
(19,799)
Net current assets
364,096 
368,303 
Total assets less current liabilities
405,731 
419,050 
Creditors: amounts falling due after more than one year
(22,670)
(17,069)
Net assets attributable to members
383,061 
401,981 
Represented by:
Loans and other debts due to members
251,972 
251,972 
Members' other interests
Members' capital classified as equity
(421,559)
(322,182)
Other reserves
552,648 
472,191 
131,089 
150,009 
383,061 
401,981 
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Ponton Main Service Station LLP Statement of financial position as at 31 December 2022 (continued)
Total members' interests
Loans and other debts due to members
251,972 
251,972 
Members' other interests
131,089 
150,009 
383,061 
401,981 
For the year ending 31 December 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 30 September 2023.
Mr Ian James Cruickshank Designated member Limited Liability Partnership Registration No. OC381273
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Ponton Main Service Station LLP Notes to the Accounts for the year ended 31 December 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Reducing Balance
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
Ponton Main Service Station LLP is a limited liability partnership, incorporated in England and Wales, registration number OC381273. Its registered office is Great North Road, Great Ponton, Grantham, NG33 5DW, GB.
3
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
644 
At 31 December 2022
644 
Amortisation
At 1 January 2022
516 
Charge for the year
43 
At 31 December 2022
559 
Net book value
At 31 December 2022
85 
At 31 December 2021
128 
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Ponton Main Service Station LLP Notes to the Accounts for the year ended 31 December 2022
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2022
18,094 
74,625 
182,596 
36,696 
312,011 
Additions
- 
- 
961 
- 
961 
At 31 December 2022
18,094 
74,625 
183,557 
36,696 
312,972 
Depreciation
At 1 January 2022
3,765 
65,766 
161,859 
30,002 
261,392 
Charge for the year
81 
1,137 
7,712 
1,100 
10,030 
At 31 December 2022
3,846 
66,903 
169,571 
31,102 
271,422 
Net book value
At 31 December 2022
14,248 
7,722 
13,986 
5,594 
41,550 
At 31 December 2021
14,329 
8,859 
20,737 
6,694 
50,619 
5
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
1,343 
1,345 
Taxes and social security costs
(2,270)
313 
Other creditors
- 
10,613 
Accruals
4,029 
3,028 
Deferred income
- 
4,500 
3,102 
19,799 
6
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Other creditors
22,670 
17,069 
7
Loans and other debts due to members
2022 
2021 
£ 
£ 
Loans from members
251,972 
251,972 
Amounts falling due within one year
251,972 
251,972 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 4 (2021: 4).
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