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REGISTERED NUMBER: SO307455 (Scotland)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

15 DECEMBER 2021 TO 31 DECEMBER 2022

FOR

J AND M BRAND AND CLOTHING LLP

J AND M BRAND AND CLOTHING LLP (REGISTERED NUMBER: SO307455)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 15 December 2021 to 31 December 2022




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J AND M BRAND AND CLOTHING LLP

GENERAL INFORMATION
for the period 15 December 2021 to 31 December 2022







DESIGNATED MEMBERS: M Evans
J D Evans





REGISTERED OFFICE: Unit 2 Kirkton Road
Stonehaven
Aberdeenshire
AB39 2NQ





REGISTERED NUMBER: SO307455 (Scotland)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

J AND M BRAND AND CLOTHING LLP (REGISTERED NUMBER: SO307455)

BALANCE SHEET
31 December 2022

Notes £   
CURRENT ASSETS
Cash at bank 2,061
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

2,061

LOANS AND OTHER DEBTS DUE TO
MEMBERS

4

2,061

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 4 2,061

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 period ended 31 December 2022.

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.

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 3 October 2023 and were signed by:





M Evans - Designated member

J AND M BRAND AND CLOTHING LLP (REGISTERED NUMBER: SO307455)

NOTES TO THE FINANCIAL STATEMENTS
for the period 15 December 2021 to 31 December 2022

1. STATUTORY INFORMATION

J and M Brand and Clothing LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 discounts, rebates, value added tax and other sales taxes.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4. LOANS AND OTHER DEBTS DUE TO MEMBERS
£   
Amounts owed to members in respect of profits 2,061

Falling due within one year 2,061

Amounts due to members rank equally alongside the other unsecured creditors.