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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 OC422065 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 OC422065 frs-core:CostValuation 2022-03-31 OC422065 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 OC422065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 OC422065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC422065 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC422065 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC422065 frs-core:UnlistedNon-exchangeTraded 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frs-core:Non-currentFinancialInstruments 5 2022-03-31 OC422065 6 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 6 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 6 2022-03-31 OC422065 7 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 7 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 7 2022-03-31 OC422065 8 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 8 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 8 2022-03-31 OC422065 9 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 9 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 9 2022-03-31 OC422065 10 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 10 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 10 2022-03-31 OC422065 11 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 11 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 11 2022-03-31 OC422065 12 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 12 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 12 2022-03-31 OC422065 13 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 13 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 13 2022-03-31 OC422065 14 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 14 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 14 2022-03-31 OC422065 15 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 15 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 15 2022-03-31 OC422065 16 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 16 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 16 2022-03-31 OC422065 17 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 17 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 17 2022-03-31 OC422065 18 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 18 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 18 2022-03-31 OC422065 19 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 19 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 19 2022-03-31 OC422065 20 2021-04-01 2022-03-31 OC422065 frs-core:CurrentFinancialInstruments 20 2022-03-31 OC422065 frs-core:Non-currentFinancialInstruments 20 2022-03-31 OC422065 dpl-frs:Item1 2021-04-01 2022-03-31 OC422065 dpl-frs:Item1 2021-03-31 OC422065 dpl-frs:Item1 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 OC422065 dpl-frs:Item2 2021-04-01 2022-03-31 OC422065 dpl-frs:Item2 2021-03-31 OC422065 dpl-frs:Item2 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 OC422065 dpl-frs:Item3 2021-04-01 2022-03-31 OC422065 dpl-frs:Item3 2021-03-31 OC422065 dpl-frs:Item3 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 OC422065 dpl-frs:Item4 2021-04-01 2022-03-31 OC422065 dpl-frs:Item4 2021-03-31 OC422065 dpl-frs:Item4 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 OC422065 dpl-frs:Item5 2021-04-01 2022-03-31 OC422065 dpl-frs:Item5 2021-03-31 OC422065 dpl-frs:Item5 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 OC422065 dpl-frs:Item6 2021-04-01 2022-03-31 OC422065 dpl-frs:Item6 2021-03-31 OC422065 dpl-frs:Item6 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 OC422065 dpl-frs:Item7 2021-04-01 2022-03-31 OC422065 dpl-frs:Item7 2021-03-31 OC422065 dpl-frs:Item7 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 OC422065 dpl-frs:Item8 2021-04-01 2022-03-31 OC422065 dpl-frs:Item8 2021-03-31 OC422065 dpl-frs:Item8 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 OC422065 dpl-frs:Item9 2021-04-01 2022-03-31 OC422065 dpl-frs:Item9 2021-03-31 OC422065 dpl-frs:Item9 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 OC422065 dpl-frs:Item10 2021-04-01 2022-03-31 OC422065 dpl-frs:Item10 2021-03-31 OC422065 dpl-frs:Item10 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 OC422065 dpl-frs:Item11 2021-04-01 2022-03-31 OC422065 dpl-frs:Item11 2021-03-31 OC422065 dpl-frs:Item11 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 OC422065 dpl-frs:Item12 2021-04-01 2022-03-31 OC422065 dpl-frs:Item12 2021-03-31 OC422065 dpl-frs:Item12 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 OC422065 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC422065 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 OC422065 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 OC422065 1 2021-04-01 2022-03-31 OC422065 frs-countries:EnglandWales 2021-04-01 2022-03-31 OC422065 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC422065 frs-bus:PartnerLLP2 2022-03-31 OC422065 frs-bus:PartnerLLP2 2022-03-31 OC422065 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC422065 frs-bus:PartnerLLP1 2022-03-31 OC422065 frs-bus:PartnerLLP1 2022-03-31
Registered number: OC422065
GSS Scaffolding LLP
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC422065
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,261 51,183
40,261 51,183
CURRENT ASSETS
Debtors 5 18,714 15,378
Cash at bank and in hand 137,554 147,235
156,268 162,613
Creditors: Amounts Falling Due Within One Year 6 (28,373 ) (34,015 )
NET CURRENT ASSETS (LIABILITIES) 127,895 128,598
TOTAL ASSETS LESS CURRENT LIABILITIES 168,156 179,781
Creditors: Amounts Falling Due After More Than One Year 7 (13,484 ) (16,555 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 154,672 163,226
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 97,590 97,590
Other amounts 57,082 65,636
154,672 163,226
154,672 163,226
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 154,672 163,226
154,672 163,226
Page 1
Page 2
For the year 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 LLPs 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.
On behalf of the members
Mr Ian Ashcroft
Designated Member
17th November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GSS Scaffolding LLP is a limited liability partnership, incorporated in England & Wales, registered number OC422065 . The Registered Office is 94 Long Gore, Farncombe, Godalming, Surrey, GU7 3TW.
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 sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on written down value
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 81,518
As at 31 March 2023 81,518
Depreciation
As at 1 April 2022 30,335
Provided during the period 10,922
As at 31 March 2023 41,257
Net Book Value
As at 31 March 2023 40,261
As at 1 April 2022 51,183
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,714 14,292
Other debtors - 1,086
18,714 15,378
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 3,071 3,071
Other taxes and social security 1,386 1,670
Other creditors 3,000 2,816
Accruals and deferred income 20,916 26,458
28,373 34,015
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 13,484 16,555
13,484 16,555
Page 4
Page 5
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,071 3,071
Later than one year and not later than five years 13,484 16,555
16,555 19,626
16,555 19,626
Page 5