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frs-core:ComputerEquipment 2022-03-31 OC322004 frs-core:ComputerEquipment 2021-04-01 2022-03-31 OC322004 frs-core:ComputerEquipment 2021-03-31 OC322004 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC322004 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 OC322004 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 OC322004 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC322004 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 OC322004 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 OC322004 frs-core:FurnitureFittings 2022-03-31 OC322004 frs-core:FurnitureFittings 2021-04-01 2022-03-31 OC322004 frs-core:FurnitureFittings 2021-03-31 OC322004 frs-core:NetGoodwill 2022-03-31 OC322004 frs-core:NetGoodwill 2021-04-01 2022-03-31 OC322004 frs-core:NetGoodwill 2021-03-31 OC322004 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC322004 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 OC322004 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 OC322004 frs-core:LandBuildings 2022-03-31 OC322004 frs-core:LandBuildings 2021-04-01 2022-03-31 OC322004 frs-core:LandBuildings 2021-03-31 OC322004 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC322004 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 OC322004 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 OC322004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC322004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 OC322004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 OC322004 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 OC322004 frs-core:MoreThanFiveYears 2022-03-31 OC322004 frs-core:MotorVehicles 2022-03-31 OC322004 frs-core:MotorVehicles 2021-04-01 2022-03-31 OC322004 frs-core:MotorVehicles 2021-03-31 OC322004 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frs-core:SharePremium 2021-04-01 2022-03-31 OC322004 frs-core:SharePremium 2021-03-31 OC322004 frs-core:SharePremium 2022-03-31 OC322004 frs-core:ShareCapital 2021-04-01 2022-03-31 OC322004 frs-core:ShareCapital 2021-03-31 OC322004 frs-core:ShareCapital 2022-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC322004 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 OC322004 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 OC322004 frs-countries:Europe 2021-04-01 2022-03-31 OC322004 frs-countries:NorthAmerica 2021-04-01 2022-03-31 OC322004 frs-countries:SouthAmerica 2021-04-01 2022-03-31 OC322004 frs-countries:Asia 2021-04-01 2022-03-31 OC322004 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 OC322004 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 OC322004 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 OC322004 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 OC322004 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 OC322004 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 OC322004 frs-bus:FullAccounts 2021-04-01 2022-03-31 OC322004 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 OC322004 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 OC322004 frs-bus:FRS102 2021-04-01 2022-03-31 OC322004 frs-bus:MediumEntities 2021-04-01 2022-03-31 OC322004 frs-bus:SmallEntities 2021-04-01 2022-03-31 OC322004 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 OC322004 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 OC322004 frs-bus:Audited 2021-04-01 2022-03-31 OC322004 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 OC322004 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frs-bus:OrdinaryShareClass3 2021-03-31 OC322004 frs-bus:OrdinaryShareClass3 2022-03-31 OC322004 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 OC322004 frs-bus:OrdinaryShareClass4 2021-03-31 OC322004 frs-bus:OrdinaryShareClass4 2022-03-31 OC322004 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 OC322004 frs-bus:OrdinaryShareClass5 2021-03-31 OC322004 frs-bus:OrdinaryShareClass5 2022-03-31 OC322004 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 OC322004 frs-bus:PreferenceShareClass1 2021-03-31 OC322004 frs-bus:PreferenceShareClass1 2022-03-31 OC322004 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 OC322004 frs-bus:PreferenceShareClass2 2021-03-31 OC322004 frs-bus:PreferenceShareClass2 2022-03-31 OC322004 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 OC322004 frs-bus:PreferenceShareClass3 2021-03-31 OC322004 frs-bus:PreferenceShareClass3 2022-03-31 OC322004 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 OC322004 frs-bus:PreferenceShareClass4 2021-03-31 OC322004 frs-bus:PreferenceShareClass4 2022-03-31 OC322004 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 OC322004 frs-bus:PreferenceShareClass5 2021-03-31 OC322004 frs-bus:PreferenceShareClass5 2022-03-31 OC322004 1 2021-04-01 2022-03-31 OC322004 1 2022-03-31 OC322004 1 2021-04-01 2022-03-31 OC322004 frs-core:LeasedAssets 2021-04-01 2022-03-31 OC322004 frs-core:OwnedAssets 2021-04-01 2022-03-31 OC322004 frs-core:CurrencyRisk 2021-04-01 2022-03-31 OC322004 frs-core:MarketRisk 2021-04-01 2022-03-31 OC322004 frs-core:InterestRateRisk 2021-04-01 2022-03-31 OC322004 frs-core:DeferredTaxation 2021-04-01 2022-03-31 OC322004 frs-core:DeferredTaxation 2021-03-31 OC322004 frs-core:DeferredTaxation 2022-03-31 OC322004 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC322004 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 OC322004 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC322004 frs-core:ProvisionsDeferredTax 2022-03-31 OC322004 frs-core:OtherDeferredTax 2022-03-31 OC322004 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 OC322004 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 OC322004 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 OC322004 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 OC322004 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 OC322004 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC322004 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC322004 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 OC322004 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 OC322004 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 OC322004 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 OC322004 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 OC322004 frs-core:TaxCreditsDeferredTax 2022-03-31 OC322004 frs-core:CostValuation 2021-03-31 OC322004 frs-core:AdditionsToInvestments 2022-03-31 OC322004 frs-core:DisposalsRepaymentsInvestments 2022-03-31 OC322004 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 OC322004 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 OC322004 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 OC322004 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 OC322004 frs-core:CostValuation 2022-03-31 OC322004 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 OC322004 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 OC322004 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC322004 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC322004 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12 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 12 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 12 2022-03-31 OC322004 13 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 13 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 13 2022-03-31 OC322004 14 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 14 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 14 2022-03-31 OC322004 15 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 15 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 15 2022-03-31 OC322004 16 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 16 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 16 2022-03-31 OC322004 17 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 17 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 17 2022-03-31 OC322004 18 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 18 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 18 2022-03-31 OC322004 19 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 19 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 19 2022-03-31 OC322004 20 2021-04-01 2022-03-31 OC322004 frs-core:CurrentFinancialInstruments 20 2022-03-31 OC322004 frs-core:Non-currentFinancialInstruments 20 2022-03-31 OC322004 dpl-frs:Item1 2021-04-01 2022-03-31 OC322004 dpl-frs:Item1 2021-03-31 OC322004 dpl-frs:Item1 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 OC322004 dpl-frs:Item2 2021-04-01 2022-03-31 OC322004 dpl-frs:Item2 2021-03-31 OC322004 dpl-frs:Item2 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 OC322004 dpl-frs:Item3 2021-04-01 2022-03-31 OC322004 dpl-frs:Item3 2021-03-31 OC322004 dpl-frs:Item3 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 OC322004 dpl-frs:Item4 2021-04-01 2022-03-31 OC322004 dpl-frs:Item4 2021-03-31 OC322004 dpl-frs:Item4 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 OC322004 dpl-frs:Item5 2021-04-01 2022-03-31 OC322004 dpl-frs:Item5 2021-03-31 OC322004 dpl-frs:Item5 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 OC322004 dpl-frs:Item6 2021-04-01 2022-03-31 OC322004 dpl-frs:Item6 2021-03-31 OC322004 dpl-frs:Item6 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 OC322004 dpl-frs:Item7 2021-04-01 2022-03-31 OC322004 dpl-frs:Item7 2021-03-31 OC322004 dpl-frs:Item7 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 OC322004 dpl-frs:Item8 2021-04-01 2022-03-31 OC322004 dpl-frs:Item8 2021-03-31 OC322004 dpl-frs:Item8 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 OC322004 dpl-frs:Item9 2021-04-01 2022-03-31 OC322004 dpl-frs:Item9 2021-03-31 OC322004 dpl-frs:Item9 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 OC322004 dpl-frs:Item10 2021-04-01 2022-03-31 OC322004 dpl-frs:Item10 2021-03-31 OC322004 dpl-frs:Item10 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 OC322004 dpl-frs:Item11 2021-04-01 2022-03-31 OC322004 dpl-frs:Item11 2021-03-31 OC322004 dpl-frs:Item11 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 OC322004 dpl-frs:Item12 2021-04-01 2022-03-31 OC322004 dpl-frs:Item12 2021-03-31 OC322004 dpl-frs:Item12 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 OC322004 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC322004 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 OC322004 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 OC322004 1 2021-04-01 2022-03-31 OC322004 frs-countries:EnglandWales 2021-04-01 2022-03-31 OC322004 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC322004 frs-bus:PartnerLLP2 2022-03-31 OC322004 frs-bus:PartnerLLP2 2022-03-31 OC322004 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC322004 frs-bus:PartnerLLP1 2022-03-31 OC322004 frs-bus:PartnerLLP1 2022-03-31
Registered number: OC322004
De Souza Commercial 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—5
Page 1
Balance Sheet
Registered number: OC322004
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,390 3,723
38,390 3,723
CURRENT ASSETS
Stocks 5 8,450 7,660
Debtors 6 121,372 259,229
129,822 266,889
Creditors: Amounts Falling Due Within One Year 7 (43,610 ) (22,615 )
NET CURRENT ASSETS (LIABILITIES) 86,212 244,274
TOTAL ASSETS LESS CURRENT LIABILITIES 124,602 247,997
Creditors: Amounts Falling Due After More Than One Year 8 (30,622 ) -
NET ASSETS ATTRIBUTABLE TO MEMBERS 93,980 247,997
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 814,855 668,930
814,855 668,930
Equity
Members' other interests
Members' capital (611,297) (311,355)
Other reserves (109,578) (109,578)
(720,875) (420,933)
93,980 247,997
...CONTINUED
Page 1
Page 2
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 814,855 668,930
Members' other interests (720,875) (420,933)
93,980 247,997
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
21/07/2023
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
De Souza Commercial Llp is a limited liability partnership, incorporated in England & Wales, registered number OC322004 . The Registered Office is 59 High Street, Hurstpiepoint, West Sussex, 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 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 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
Page 3
Page 4
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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 - - 4,380 - 4,380
Additions - 43,977 - 915 44,892
As at 31 March 2023 - 43,977 4,380 915 49,272
Depreciation
As at 1 April 2022 - - 657 - 657
Provided during the period 180 8,795 1,250 - 10,225
As at 31 March 2023 180 8,795 1,907 - 10,882
Net Book Value
As at 31 March 2023 (180 ) 35,182 2,473 915 38,390
As at 1 April 2022 - - 3,723 - 3,723
Page 4
Page 5
5. Stocks
2023 2022
£ £
Work in progress 8,450 7,660
8,450 7,660
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,746 10,720
De Souza & Company Ltd dr 118,626 248,509
121,372 259,229
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,040 -
VAT 777 -
Accruals and deferred income 3,593 3,415
Amounts owed to related parties 19,200 19,200
43,610 22,615
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 30,622 -
30,622 -
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than five years 30,622 -
30,622 -
30,622 -
Page 5