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REGISTERED NUMBER: OC358556 (England and Wales)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP (REGISTERED NUMBER: OC358556)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DESIGNATED MEMBERS: G Granville
Mrs M P Granville





REGISTERED OFFICE: Tencreek Cottage
Polperro Road
LOOE
Cornwall
PL13 2JR





REGISTERED NUMBER: OC358556 (England and Wales)





ACCOUNTANTS: KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP (REGISTERED NUMBER: OC358556)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,615 17,145

CURRENT ASSETS
Debtors 5 9,209 3,425
Cash at bank 2,337 434
11,546 3,859
CREDITORS
Amounts falling due within one year 6 8,160 2,220
NET CURRENT ASSETS 3,386 1,639
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,001

18,784

CREDITORS
Amounts falling due after more than one
year

7

15,330

3,990
NET ASSETS ATTRIBUTABLE TO
MEMBERS

18,671

14,794

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

18,671

14,794

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 18,671 14,794

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.

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP (REGISTERED NUMBER: OC358556)

BALANCE SHEET - continued
31 MARCH 2023


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 1 November 2023 and were signed by:





G Granville - Designated member

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP (REGISTERED NUMBER: OC358556)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Drummond Bookkeeping and Accountancy Services 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 any discounts or rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - Straight line over 10 years
Computer equipment - Straight line over 3 years

Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from banks.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEE INFORMATION

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

DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP (REGISTERED NUMBER: OC358556)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 16,642 3,109 19,751
Additions 21,650 898 22,548
Disposals (8,500 ) (2,922 ) (11,422 )
At 31 March 2023 29,792 1,085 30,877
DEPRECIATION
At 1 April 2022 - 2,606 2,606
Charge for year - 231 231
Eliminated on disposal - (2,575 ) (2,575 )
At 31 March 2023 - 262 262
NET BOOK VALUE
At 31 March 2023 29,792 823 30,615
At 31 March 2022 16,642 503 17,145

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,563 2,760
Other debtors 5,646 665
9,209 3,425

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,260 1,260
Hire purchase contracts 6,300 -
Trade creditors - 480
Other creditors 600 480
8,160 2,220

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 2,730 3,990
Hire purchase contracts 12,600 -
15,330 3,990

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up There is no provision for specific legally enforceable protection afforded to creditors in such an event.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DRUMMOND BOOKKEEPING AND ACCOUNTANCY
SERVICES LLP


The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Drummond Bookkeeping and Accountancy Services LLP for the year ended 31 March 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Drummond Bookkeeping and Accountancy Services LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Drummond Bookkeeping and Accountancy Services LLP and state those matters that we have agreed to state to the members of Drummond Bookkeeping and Accountancy Services LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Drummond Bookkeeping and Accountancy Services LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Drummond Bookkeeping and Accountancy Services 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 profit of Drummond Bookkeeping and Accountancy Services LLP. You consider that Drummond Bookkeeping and Accountancy Services 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 Drummond Bookkeeping and Accountancy Services 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.






KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH


1 November 2023