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2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:CurrencyRisk 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:MarketRisk 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:InterestRateRisk 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:DeferredTaxation 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:DeferredTaxation 2020-09-30 OC428910 frs-bus:Original frs-core:DeferredTaxation 2021-09-30 OC428910 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-09-30 OC428910 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-09-30 OC428910 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-09-30 OC428910 frs-bus:Original frs-core:OtherDeferredTax 2021-09-30 OC428910 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-09-30 OC428910 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-09-30 OC428910 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OC428910 frs-bus:Original frs-countries:EnglandWales 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP2 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP2 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP2 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP1 2020-10-01 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP1 2021-09-30 OC428910 frs-bus:Original frs-bus:PartnerLLP1 2021-09-30
Registered number: OC428910
Obair Partners LLP
Unaudited Financial Statements
For the Period 1 October 2021 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC428910
31 March 2023 30 September 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 76,184 13,782
Cash at bank and in hand 39,880 657,342
116,064 671,124
Creditors: Amounts Falling Due Within One Year 4 (7,689 ) (28,978 )
NET CURRENT ASSETS (LIABILITIES) 108,375 642,146
TOTAL ASSETS LESS CURRENT LIABILITIES 108,375 642,146
NET ASSETS ATTRIBUTABLE TO MEMBERS 108,375 642,146
REPRESENTED BY:
Loans and other debts due to members within one year
- -
Equity
Members' other interests
Other reserves 108,375 642,146
108,375 642,146
TOTAL MEMBERS' INTEREST
Members' other interests 108,375 642,146
108,375 642,146
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For the period ending 31 March 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 Profit and Loss Account.
The financial statements were approved by the members on 13 November 2023 and were signed by James Christopher Clark and Gordon Beveridge on their behalf:
Capital Strategy Corporate Finance Limited
Designated Member
Obair Management Ltd
Designated Member
13 November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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 2018 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
1.3. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.5. Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
1.6. Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2. Average Number of Employees
31 March 2023 30 September 2021
Average number of employees, including members, during the period 2 2
2 2
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3. Debtors
31 March 2023 30 September 2021
£ £
Due within one year
Trade debtors 65,246 -
Other debtors 10,938 13,782
76,184 13,782
4. Creditors: Amounts Falling Due Within One Year
31 March 2023 30 September 2021
£ £
Trade creditors 602 21,222
Other creditors 606 1,808
Taxation and social security 6,481 5,948
7,689 28,978
5. Related Party Transactions
In the opinion of the members there is no controlling party as defined by financial reporting Standard No 8 "Related party disclosures"
6. Member's participation rights
Member's participation rights are the rights of a member against the LLP that arise under the members' agreement.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amount arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the Profit and Loss Account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the Balance Sheet.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among member in the Profit and Loss Accounts and are equity appropriations in the Balance Sheet.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balance, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to member that are classified as liabilities are presented in the Balance Sheet within 'Loans and other debts due to members' and are charged as an expense. Amount due to members that are classified as equity are shown in the Balance Sheet within 'Member' other interests'.
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7. General Information
Obair Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC428910 . The Registered Office is Woking One, Unit 6 Albion House, High Street, Woking, United Kingdom, GU21 6BG.
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