1 March 2022 false No description of principal activity Taxfiler 2023.8 OC373038business:LimitedLiabilityPartnershipLLP2022-03-012023-02-28 OC3730382022-02-28 OC3730382022-03-012023-02-28 OC373038business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 OC373038business:FullAccounts2022-03-012023-02-28 OC3730382023-02-28 OC373038business:PartnerLLP12022-03-012023-02-28 OC373038business:PartnerLLP22022-03-012023-02-28 OC373038business:PartnerLLP32022-03-012023-02-28 OC373038business:RegisteredOffice2022-03-012023-02-28 OC3730382022-02-28 OC373038core:WithinOneYear2023-02-28 OC373038core:WithinOneYear2022-02-28 OC373038core:AfterOneYear2023-02-28 OC373038core:AfterOneYear2022-02-28 OC373038core:ShareCapital2023-02-28 OC373038core:ShareCapital2022-02-28 OC373038business:SmallEntities2022-03-012023-02-28 OC373038countries:EnglandWales2022-03-012023-02-28 OC373038core:Goodwill2022-02-28 OC373038core:Goodwill2023-02-28 OC373038core:LandBuildings2022-02-28 OC373038core:PlantMachinery2022-02-28 OC373038core:MotorVehicles2022-02-28 OC373038core:FurnitureFittings2022-02-28 OC373038core:LandBuildings2022-03-012023-02-28 OC373038core:PlantMachinery2022-03-012023-02-28 OC373038core:MotorVehicles2022-03-012023-02-28 OC373038core:FurnitureFittings2022-03-012023-02-28 OC373038core:LandBuildings2023-02-28 OC373038core:PlantMachinery2023-02-28 OC373038core:MotorVehicles2023-02-28 OC373038core:FurnitureFittings2023-02-28 OC3730382021-03-012022-02-28 iso4217:GBP xbrli:pure
Registered No. OC373038 (England and Wales)
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Unaudited accounts for the year ended 28 February 2023
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP LLP Information for the year ended 28 February 2023
Designated members
LeRoy (Exeter) Ltd
Mr Andrew John Wreford
Mr Nicholas David Wreford
Registered Number
OC373038 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3
500,000 
500,000 
Tangible assets
4
1,453,634 
1,481,075 
Investments
5
60,000 
60,000 
2,013,634 
2,041,075 
Current assets
Inventories
42,189 
38,853 
Debtors
205,821 
259,202 
Cash at bank and in hand
287,644 
210,856 
535,654 
508,911 
Creditors: amounts falling due within one year
6
(52,875)
(68,038)
Net current assets
482,779 
440,873 
Total assets less current liabilities
2,496,413 
2,481,948 
Creditors: amounts falling due after more than one year
7
(33,204)
(59,988)
Net assets attributable to members
2,463,209 
2,421,960 
Represented by:
Loans and other debts due to members
8
1,333,754 
1,292,505 
Members' other interests
Members' capital classified as equity
1,129,455 
1,129,455 
2,463,209 
2,421,960 
Total members' interests
Loans and other debts due to members
1,333,754 
1,292,505 
Members' other interests
1,129,455 
1,129,455 
2,463,209 
2,421,960 
For the year ending 28 February 2023 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 18 September 2023.
Mr Andrew John Wreford Designated member Limited Liability Partnership Registration No. OC373038
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Notes to the Accounts for the year ended 28 February 2023
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
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP is a limited liability partnership, incorporated in England and Wales, registration number OC373038. Its registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
500,000 
At 28 February 2023
500,000 
Amortisation
At 1 March 2022
- 
At 28 February 2023
- 
Net book value
At 28 February 2023
500,000 
At 28 February 2022
500,000 
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 March 2022
1,308,898 
119,746 
509,383 
15,221 
1,953,248 
Additions
- 
8,917 
- 
- 
8,917 
Disposals
- 
- 
(1,638)
- 
(1,638)
At 28 February 2023
1,308,898 
128,663 
507,745 
15,221 
1,960,527 
Depreciation
At 1 March 2022
- 
88,009 
370,986 
13,178 
472,173 
Charge for the year
- 
8,130 
27,644 
409 
36,183 
On disposals
- 
- 
(1,463)
- 
(1,463)
At 28 February 2023
- 
96,139 
397,167 
13,587 
506,893 
Net book value
At 28 February 2023
1,308,898 
32,524 
110,578 
1,634 
1,453,634 
At 28 February 2022
1,308,898 
31,737 
138,397 
2,043 
1,481,075 
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Notes to the Accounts for the year ended 28 February 2023
5
Investments
Other investments 
Cost
£ 
At 1 March 2022
60,000 
At 28 February 2023
60,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
16,900 
16,900 
Obligations under finance leases and hire purchase contracts
4,260 
19,550 
Trade creditors
24,860 
25,425 
Other creditors
2,566 
1,874 
Accruals
4,289 
4,289 
52,875 
68,038 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
33,204 
55,727 
Obligations under finance leases and hire purchase contracts
- 
4,261 
33,204 
59,988 
8
Loans and other debts due to members
2023 
2022 
£ 
£ 
Amounts due to members in respect of profits
1,333,754 
1,292,505 
Amounts falling due within one year
1,333,754 
1,292,505 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
9
Average number of employees
During the year the average number of employees was 8 (2022: 8).
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