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REGISTERED NUMBER: OC397429 (England and Wales)

























Unaudited Financial Statements for the Year Ended 5 April 2023

for

CLM Chester LLP

CLM Chester LLP (Registered number: OC397429)






Contents of the Financial Statements
for the Year Ended 5 April 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLM Chester LLP

General Information
for the Year Ended 5 April 2023







DESIGNATED MEMBERS: Mr C P Sykes
Ms L J Teasdale





REGISTERED OFFICE: 26 Thingwall Road
Wirral
Merseyside
CH61 3UE





REGISTERED NUMBER: OC397429 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
6 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

CLM Chester LLP (Registered number: OC397429)

Balance Sheet
5 April 2023

5.4.23 5.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 4,311,849 3,783,002

CURRENT ASSETS
Debtors 6 73,679 154,437
Cash at bank and in hand 9,716 491,733
83,395 646,170
CREDITORS
Amounts falling due within one year 7 12,240 44,026
NET CURRENT ASSETS 71,155 602,144
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 4,383,004 4,385,146

LOANS AND OTHER DEBTS DUE TO
MEMBERS

4,382,114

4,054,136

MEMBERS' OTHER INTERESTS
Capital accounts 890 890
Other reserves - 330,120
4,383,004 4,385,146

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 4,382,114 4,054,136
Members' other interests 890 331,010
Amounts due from members 6 (12,942 ) -
4,370,062 4,385,146

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 5 April 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.

CLM Chester LLP (Registered number: OC397429)

Balance Sheet - continued
5 April 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 Income Statement has not been delivered.

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





Mr C P Sykes - Designated member

CLM Chester LLP (Registered number: OC397429)

Notes to the Financial Statements
for the Year Ended 5 April 2023

1. STATUTORY INFORMATION

CLM Chester 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

Taxation
The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

4. EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2022 - 1 ) .

CLM Chester LLP (Registered number: OC397429)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 6 April 2022 3,573,774 505,787 4,079,561
Additions 563,746 61,412 625,158
At 5 April 2023 4,137,520 567,199 4,704,719
DEPRECIATION
At 6 April 2022 - 296,559 296,559
Charge for year - 96,311 96,311
At 5 April 2023 - 392,870 392,870
NET BOOK VALUE
At 5 April 2023 4,137,520 174,329 4,311,849
At 5 April 2022 3,573,774 209,228 3,783,002

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.23 5.4.22
£    £   
Trade debtors 2,559 6,170
Other debtors 71,120 148,267
73,679 154,437

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.23 5.4.22
£    £   
Trade creditors 3,680 36,251
Taxation and social security 2,131 1,476
Other creditors 6,429 6,299
12,240 44,026

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the members.