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2022-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 OC304011 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 OC304011 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 OC304011 dpl-frs:Item6 2022-04-01 2023-03-31 OC304011 dpl-frs:Item6 2022-03-31 OC304011 dpl-frs:Item6 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 OC304011 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 OC304011 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 OC304011 dpl-frs:Item7 2022-04-01 2023-03-31 OC304011 dpl-frs:Item7 2022-03-31 OC304011 dpl-frs:Item7 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 OC304011 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 OC304011 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2022-03-31 OC304011 dpl-frs:Item10 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 OC304011 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 OC304011 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 OC304011 dpl-frs:Item11 2022-04-01 2023-03-31 OC304011 dpl-frs:Item11 2022-03-31 OC304011 dpl-frs:Item11 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 OC304011 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 OC304011 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 OC304011 dpl-frs:Item12 2022-04-01 2023-03-31 OC304011 dpl-frs:Item12 2022-03-31 OC304011 dpl-frs:Item12 2023-03-31 OC304011 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 OC304011 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2022-03-31 OC304011 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 OC304011 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 OC304011 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 OC304011 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 OC304011 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 OC304011 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 OC304011 frs-bus:FullAccounts 2021-04-01 2022-03-31 OC304011 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 OC304011 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 OC304011 frs-bus:FRS102 2021-04-01 2022-03-31 OC304011 frs-bus:MediumEntities 2021-04-01 2022-03-31 OC304011 frs-bus:SmallEntities 2021-04-01 2022-03-31 OC304011 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 OC304011 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 OC304011 frs-bus:Audited 2021-04-01 2022-03-31 OC304011 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 OC304011 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frs-bus:PreferenceShareClass4 2022-03-31 OC304011 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 OC304011 frs-bus:PreferenceShareClass5 2021-03-31 OC304011 frs-bus:PreferenceShareClass5 2022-03-31 OC304011 1 2021-04-01 2022-03-31 OC304011 1 2022-03-31 OC304011 1 2021-04-01 2022-03-31 OC304011 frs-core:LeasedAssets 2021-04-01 2022-03-31 OC304011 frs-core:OwnedAssets 2021-04-01 2022-03-31 OC304011 frs-core:CurrencyRisk 2021-04-01 2022-03-31 OC304011 frs-core:MarketRisk 2021-04-01 2022-03-31 OC304011 frs-core:InterestRateRisk 2021-04-01 2022-03-31 OC304011 frs-core:DeferredTaxation 2021-04-01 2022-03-31 OC304011 frs-core:DeferredTaxation 2021-03-31 OC304011 frs-core:DeferredTaxation 2022-03-31 OC304011 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC304011 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 OC304011 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC304011 frs-core:ProvisionsDeferredTax 2022-03-31 OC304011 frs-core:OtherDeferredTax 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Registered number: OC304011
De Souza and Company LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC304011
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,652 33,240
24,652 33,240
CURRENT ASSETS
Debtors 5 78,686 69,074
78,686 69,074
Creditors: Amounts Falling Due Within One Year 6 (108,795 ) (181,663 )
NET CURRENT ASSETS (LIABILITIES) (30,109 ) (112,589 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,457 ) (79,349 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (5,457 ) (79,349 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 2,597 2,597
Other amounts - 2,953
2,597 5,550
Equity
Members' other interests
Members' capital (11,256) (88,101)
Other reserves 3,202 3,202
(8,054) (84,899)
(5,457) (79,349)
TOTAL MEMBERS' INTEREST
Amounts due from members (53,744) (49,874)
Loans and other debts due to members within one year 2,597 5,550
Members' other interests (8,054) (84,899)
(59,201) (129,223)
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 Frank De Souza
Designated Member
28/07/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
De Souza and Company LLP is a limited liability partnership, incorporated in England & Wales, registered number OC304011 . The Registered Office is 59 High Street, Hurstpierpoint, West Susex, BN6 9RE.
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 comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2022 57,288
Additions 3,462
As at 31 March 2023 60,750
Depreciation
As at 1 April 2022 24,048
Provided during the period 12,050
As at 31 March 2023 36,098
Net Book Value
As at 31 March 2023 24,652
As at 1 April 2022 33,240
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,742 -
Amounts owed by other participating interests 19,200 19,200
Amounts due from members 53,744 49,874
78,686 69,074
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 3,230 3,050
De Souza & Company Ltd 105,565 178,613
108,795 181,663
7. Ultimate Controlling Party
The LLP's ultimate controlling party is Mr Frank De Souza
Page 4