1 April 2022 false No description of principal activity Taxfiler 2023.10 OC428933business:LimitedLiabilityPartnershipLLP2022-04-012023-03-31 OC4289332022-03-31 OC4289332022-04-012023-03-31 OC428933business:AuditExempt-NoAccountantsReport2022-04-012023-03-31 OC428933business:FullAccounts2022-04-012023-03-31 OC4289332023-03-31 OC428933business:PartnerLLP12022-04-012023-03-31 OC428933business:PartnerLLP22022-04-012023-03-31 OC428933business:RegisteredOffice2022-04-012023-03-31 OC4289332022-03-31 OC428933core:WithinOneYear2023-03-31 OC428933core:WithinOneYear2022-03-31 OC428933core:AfterOneYear2023-03-31 OC428933core:AfterOneYear2022-03-31 OC428933core:RetainedEarningsAccumulatedLosses2023-03-31 OC428933core:RetainedEarningsAccumulatedLosses2022-03-31 OC428933business:SmallEntities2022-04-012023-03-31 OC428933core:FurnitureFittings2022-04-012023-03-31 OC428933core:ComputerEquipment2022-04-012023-03-31 OC428933countries:EnglandWales2022-04-012023-03-31 OC428933core:PlantMachinery2022-03-31 OC428933core:FurnitureFittings2022-03-31 OC428933core:ComputerEquipment2022-03-31 OC428933core:PlantMachinery2022-04-012023-03-31 OC428933core:PlantMachinery2023-03-31 OC428933core:FurnitureFittings2023-03-31 OC428933core:ComputerEquipment2023-03-31 OC4289332021-04-012022-03-31 iso4217:GBP xbrli:pure
Registered No. OC428933 (England and Wales)
Alphier Capital LLP Unaudited accounts for the year ended 31 March 2023
Alphier Capital LLP LLP Information for the year ended 31 March 2023
Designated members
Mr Nicholas Lancaster
Mr Andrew Moorfield
Registered Number
OC428933 (England and Wales)
Registered Office
Suite 203 26 Cheering Lane East Village Stratford London E20 1BD
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Alphier Capital LLP Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,039 
5,010 
Current assets
Debtors
138,273 
61,314 
Cash at bank and in hand
394 
1,764 
138,667 
63,078 
Creditors: amounts falling due within one year
(163,837)
(125,739)
Net current liabilities
(25,170)
(62,661)
Total assets less current liabilities
(19,131)
(57,651)
Creditors: amounts falling due after more than one year
(17,150)
(21,333)
Net liabilities attributable to members
(36,281)
(78,984)
Represented by:
Loans and other debts due to members
(36,281)
1,480 
Members' other interests
Other reserves
- 
(80,464)
(36,281)
(78,984)
Total members' interests
Loans and other debts due to members
(36,281)
1,480 
Members' other interests
- 
(80,464)
(36,281)
(78,984)
For the year ending 31 March 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 13 October 2023.
Mr Andrew Moorfield Designated member Limited Liability Partnership Registration No. OC428933
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Alphier Capital LLP Notes to the Accounts for the year ended 31 March 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.
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:
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Members' remuneration
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense. Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Pension costs
The LLP operates a defined contribution scheme for the benefit of its employees. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
2
Statutory information
Alphier Capital LLP is a limited liability partnership, incorporated in England and Wales, registration number OC428933. Its registered office is Suite 203 26 Cheering Lane, East Village, Stratford, London, E20 1BD.
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Alphier Capital LLP Notes to the Accounts for the year ended 31 March 2023
3
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
- 
4,465 
2,050 
6,515 
Additions
4,200 
- 
- 
4,200 
Disposals
- 
- 
(1,273)
(1,273)
At 31 March 2023
4,200 
4,465 
777 
9,442 
Depreciation
At 1 April 2022
- 
895 
610 
1,505 
Charge for the year
840 
891 
167 
1,898 
At 31 March 2023
840 
1,786 
777 
3,403 
Net book value
At 31 March 2023
3,360 
2,679 
- 
6,039 
At 31 March 2022
- 
3,570 
1,440 
5,010 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,405 
- 
Trade creditors
58,142 
117,348 
Taxes and social security costs
- 
(5,269)
Other creditors
97,290 
13,660 
163,837 
125,739 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
17,150 
21,333 
6
Loans and other debts due to members
2023 
2022 
£ 
£ 
Loans from members
19,003 
Amounts due to members in respect of profits
(36,281)
(17,523)
(36,281)
1,480 
Amounts falling due within one year
(36,281)
1,480 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Controlling party
The controlling party is Mr Andrew Moorfield.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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