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REGISTERED NUMBER: OC386568 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 6 APRIL 2023

FOR

SWIMKIDZ BERKSHIRE LLP

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 6 APRIL 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SWIMKIDZ BERKSHIRE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 6 APRIL 2023







DESIGNATED MEMBERS: Mrs P Hare
A P Hare
Ms C M Lyles
B M W Howells





REGISTERED OFFICE: Unit 10 Bridgend
Business Park Bennett Street
Bridgend Industrial Estate
Bridgend
Mid Glamorgan
CF31 3SH





REGISTERED NUMBER: OC386568 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
South Wales
CF31 3SH

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

BALANCE SHEET
6 APRIL 2023

6/4/23 6/4/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,500 3,500
Tangible assets 5 62,937 78,484
66,437 81,984

CURRENT ASSETS
Stocks 1,500 150
Debtors 6 2,008 15,367
Cash at bank 346,896 163,955
350,404 179,472
CREDITORS
Amounts falling due within one year 7 170,490 163,158
NET CURRENT ASSETS 179,914 16,314
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

246,351

98,298

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

246,351

98,298

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 246,351 98,298
Amounts due from members 6 - (13,709 )
246,351 84,589

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 year ended 6 April 2023.

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.

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

BALANCE SHEET - continued
6 APRIL 2023


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 21 November 2023 and were signed by:





Mrs P Hare - Designated member

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 6 APRIL 2023


1. STATUTORY INFORMATION

Swimkidz Berkshire LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Goodwill
Goodwill , being the amount paid in connection with the acquisition of a business in 2017 has been fully amortisied.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2022 - 12 ) .

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 6 APRIL 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 7 April 2022
and 6 April 2023 3,500
NET BOOK VALUE
At 6 April 2023 3,500
At 6 April 2022 3,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 7 April 2022
and 6 April 2023 127,794
DEPRECIATION
At 7 April 2022 49,310
Charge for year 15,547
At 6 April 2023 64,857
NET BOOK VALUE
At 6 April 2023 62,937
At 6 April 2022 78,484

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6/4/23 6/4/22
£    £   
Other debtors 2,008 15,367

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6/4/23 6/4/22
£    £   
Trade creditors 1 2
Taxation and social security (64 ) (89 )
Other creditors 170,553 163,245
170,490 163,158

SWIMKIDZ BERKSHIRE LLP (REGISTERED NUMBER: OC386568)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 6 APRIL 2023


8. LOANS AND OTHER DEBTS DUE TO MEMBERS

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