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REGISTERED NUMBER: OC411593 (England and Wales)









Report of the Members and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

A & C Robinson LLP

A & C Robinson LLP (Registered number: OC411593)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


A & C Robinson LLP

General Information
for the Year Ended 31 March 2023







DESIGNATED MEMBERS: Mrs A Robinson
C W Robinson





REGISTERED OFFICE: The Joiners Arms Inn
Church Street
Newton Arlosh
Wigton
Cumbria
CA7 5ET





REGISTERED NUMBER: OC411593 (England and Wales)





ACCOUNTANTS: James W A Cruickshank & Co
Chartered Accountants
Chartered Tax Advisers
Inglewood
Wreay
Carlisle
Cumbria
CA4 0RL

A & C Robinson LLP (Registered number: OC411593)

Report of the Members
for the Year Ended 31 March 2023

The members present their report with the financial statements of the LLP for the year ended 31 March 2023.

DESIGNATED MEMBERS
The designated members during the year under review were:

Mrs A Robinson
C W Robinson

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £26,419 (2022 - £43,488 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





C W Robinson - Designated member


13 October 2023

A & C Robinson LLP (Registered number: OC411593)

Income Statement
for the Year Ended 31 March 2023

31.3.23 31.3.22
£    £   

TURNOVER 155,230 154,290

Cost of sales 84,495 80,294
GROSS PROFIT 70,735 73,996

Administrative expenses 44,359 41,214
26,376 32,782

Other operating income - 10,667
OPERATING PROFIT 26,376 43,449

Interest receivable and similar income 43 39
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS




26,419




43,488

A & C Robinson LLP (Registered number: OC411593)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
CURRENT ASSETS
Stocks 4,089 3,735
Cash at bank and in hand 100,423 109,072
104,512 112,807
CREDITORS
Amounts falling due within one year 4 4,541 4,857
NET CURRENT ASSETS 99,971 107,950
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

99,971

107,950

LOANS AND OTHER DEBTS DUE TO
MEMBERS

5

99,771

107,750

MEMBERS' OTHER INTERESTS
Capital accounts 200 200
99,971 107,950

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 5 99,771 107,750
Members' other interests 200 200
99,971 107,950

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

A & C Robinson LLP (Registered number: OC411593)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 13 October 2023 and were signed by:




Mrs A Robinson - Designated member




C W Robinson - Designated member


A & C Robinson LLP (Registered number: OC411593)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

A & C Robinson LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2022 - 1 ) .

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 2,653 1,506
Other creditors 1,888 3,351
4,541 4,857

5. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.3.23 31.3.22
£    £   
Amounts owed to members in respect of profits 99,771 107,750

Falling due within one year 99,771 107,750

All unsecured and secured creditors rank ahead of members who have loans or debts due to them.