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frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-04 OC433629 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC433629 frs-bus:Original 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2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-04-05 OC433629 frs-bus:Original 4 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-04-05 OC433629 frs-bus:Original 5 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-04-05 OC433629 frs-bus:Original 6 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-04-05 OC433629 frs-bus:Original 7 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-04-05 OC433629 frs-bus:Original 8 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-04-05 OC433629 frs-bus:Original 9 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-04-05 OC433629 frs-bus:Original 10 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-04-05 OC433629 frs-bus:Original 11 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-04-05 OC433629 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-04-05 OC433629 frs-bus:Original 12 2020-10-05 2022-04-05 OC433629 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-04-05 OC433629 frs-bus:Original 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Registered number: OC433629
Bracken Oak LLP
Unaudited Financial Statements
For The Year Ended 5 April 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: OC433629
5 April 2023 5 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,032,000 1,032,000
1,032,000 1,032,000
CURRENT ASSETS
Debtors 5 5,700 972
Cash at bank and in hand 15,917 11,857
21,617 12,829
Creditors: Amounts Falling Due Within One Year 6 (1,320 ) (9,420 )
NET CURRENT ASSETS (LIABILITIES) 20,297 3,409
TOTAL ASSETS LESS CURRENT LIABILITIES 1,052,297 1,035,409
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,052,297 1,035,409
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 42,029 22,687
42,029 22,687
Equity
Members' other interests
Members' capital 1,010,268 1,012,722
1,010,268 1,012,722
1,052,297 1,035,409
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 42,029 22,687
Members' other interests 1,010,268 1,012,722
1,052,297 1,035,409
Page 1
Page 2
For the year ending 5 April 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 Income Statement.
On behalf of the members
Dr H Parmar
Designated Member
30/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bracken Oak LLP is a limited liability partnership, incorporated in England & Wales, registered number OC433629 . The Registered Office is C/O Las Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
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 UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Investment Properties
Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Financial Instruments
The partnership only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the partnership's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The partnership includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including members, during the year was as follows:
5 April 2023 5 April 2022
Office and administration 5 5
5 5
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Page 4
4. Tangible Assets
Investment Properties
£
Cost
As at 6 April 2022 1,032,000
As at 5 April 2023 1,032,000
Net Book Value
As at 5 April 2023 1,032,000
As at 6 April 2022 1,032,000
5. Debtors
5 April 2023 5 April 2022
£ £
Due within one year
Trade debtors 5,700 -
Prepayments and accrued income - 972
5,700 972
6. Creditors: Amounts Falling Due Within One Year
5 April 2023 5 April 2022
£ £
Accruals and deferred income 1,320 9,420
1,320 9,420
Page 4