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2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:CurrencyRisk 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:MarketRisk 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:InterestRateRisk 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:DeferredTaxation 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:DeferredTaxation 2021-08-31 OC386932 frs-bus:Original frs-core:DeferredTaxation 2022-08-31 OC386932 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-08-31 OC386932 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-08-31 OC386932 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-08-31 OC386932 frs-bus:Original frs-core:OtherDeferredTax 2022-08-31 OC386932 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 OC386932 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 OC386932 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frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 OC386932 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 OC386932 frs-bus:Original 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2022-08-31 OC386932 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-08-31 OC386932 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-08-31 OC386932 frs-bus:Original 7 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-08-31 OC386932 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-08-31 OC386932 frs-bus:Original 8 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-08-31 OC386932 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-08-31 OC386932 frs-bus:Original 9 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-08-31 OC386932 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-08-31 OC386932 frs-bus:Original 10 2021-09-01 2022-08-31 OC386932 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-08-31 OC386932 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-08-31 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Registered number: OC386932
Parrys Rentals (Abergavenny) LLP
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC386932
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 25,000
Tangible Assets 5 4,378 7,337
24,378 32,337
CURRENT ASSETS
Debtors 6 72,760 60,980
Cash at bank and in hand 4,561 12,555
77,321 73,535
Creditors: Amounts Falling Due Within One Year 7 (44,073 ) (41,243 )
NET CURRENT ASSETS (LIABILITIES) 33,248 32,292
TOTAL ASSETS LESS CURRENT LIABILITIES 57,626 64,629
Creditors: Amounts Falling Due After More Than One Year 8 (12,626 ) (19,629 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 45,000 45,000
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 45,000 45,000
45,000 45,000
45,000 45,000
TOTAL MEMBERS' INTEREST
Amounts due from members (68,275) (59,301)
Loans and other debts due to members within one year 45,000 45,000
(23,275) (14,301)
Page 1
Page 2
For the year ending 31 August 2023 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
Mrs Vivienne Reece
Designated Member
25/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Parrys Rentals (Abergavenny) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC386932 . The Registered Office is 21 Nevill Street, Abergavenny, NP7 5AA.
2. Accounting Policies
2.1. 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 2021 (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.
2.2. Turnover
Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Fixtures & Fittings 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including members, during the year was as follows:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 50,000
As at 31 August 2023 50,000
Amortisation
As at 1 September 2022 25,000
Provided during the period 5,000
As at 31 August 2023 30,000
Net Book Value
As at 31 August 2023 20,000
As at 1 September 2022 25,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2022 16,628
Additions 721
Disposals (6,931 )
As at 31 August 2023 10,418
Depreciation
As at 1 September 2022 9,291
Provided during the period 975
Disposals (4,226 )
As at 31 August 2023 6,040
Net Book Value
As at 31 August 2023 4,378
As at 1 September 2022 7,337
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,341 535
Prepayments and accrued income 1,144 1,144
Amounts owed by other participating interests 2,000 -
Amounts due from members 68,275 59,301
72,760 60,980
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,781 4,276
Bank loans and overdrafts 7,042 6,870
Other taxes and social security 790 378
VAT 5,174 1,890
Other creditors 2,899 3,442
Accruals and deferred income 5,356 5,356
Amounts owed to other participating interests 19,031 19,031
44,073 41,243
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,626 19,629
12,626 19,629
Page 5