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Registered Number: OC315603
England and Wales

 

 

 

CONSTABLE VAT CONSULTANCY LLP


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Chartered Accountant's report to the Members on the preparation of the unaudited statutory accounts of Constable VAT Consultancy LLP for the year ended 31 March 2023


In order to assist you to fulfil your duties under Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006), we have prepared for your approval the accounts of Constable VAT Consultancy LLP for the year ended 31 March 2023 which comprise the Income Statement, 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 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 https://icaew.com/en/membership/regulations-standards-and-guidance.


This report is made solely to the members of Constable VAT Consultancy LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Constable VAT Consultancy LLP and state those matters that we have agreed to state to the members of Constable VAT Consultancy 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 Constable VAT Consultancy LLP and its members, as a body, for our work or for this report.


It is your duty to ensure that Constable VAT Consultancy LLP has kept adequate accounting records to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and Profit of Constable VAT Consultancy LLP. You consider that Constable VAT Consultancy LLP is exempt from the statutory audit requirement for the year. 

We have have not been instructed to carry out an audit or a review of the financial statements of Constable VAT Consultancy 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 accounts.



....................................................
Wood & Disney Ltd
Lodge Park
Lodge Lane
Langham
Colchester
CO4 5NE
02 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 24,346    24,987 
24,346    24,987 
Current assets      
Debtors 218,893    190,152 
Cash at bank and in hand 150,711    155,555 
369,604    345,707 
Creditors: amount falling due within one year (56,217)   (47,719)
Net current assets 313,387    297,988 
 
Total assets less current liabilities 337,733    322,975 
Net assets 337,733    322,975 
 

Represented by:
Loans and other debts due to members 287,733    272,975 
Members
Reserves 50,000    50,000 
Other reserves  
50,000    50,000 

337,733    322,975 
 

Total members
Loans and other debts due to members 287,733    272,975 
Members 50,000    50,000 
337,733    322,975 
 


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 LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................
H Carey
Designated Member
Date approved by the members: 02 November 2023
2
General Information
Constable VAT Consultancy LLP is a limited liability partnership , registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.
1.

Accounting policies

Significant accounting policies
The 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. 
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. 
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at the following annual rates in order to write off each assets over its estimated useful life:
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.
2.

Average number of employees

Average number of employees during the year was 11 (2022 : 11).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Improvements to property   Total
  £   £   £   £
At 01 April 2022 41,458    15,251    16,070    72,779 
Additions 1,918    561      2,479 
Disposals      
At 31 March 2023 43,376    15,812    16,070    75,258 
Depreciation
At 01 April 2022 35,364    12,428      47,792 
Charge for year 2,003    1,117      3,120 
On disposals      
At 31 March 2023 37,367    13,545      50,912 
Net book values
Closing balance as at 31 March 2023 6,009    2,267    16,070    24,346 
Opening balance as at 01 April 2022 6,094    2,823    16,070    24,987 


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