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REGISTERED NUMBER: OC368938 (England and Wales)















Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

WHITFORD ESTATES LLP

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023




Page

General Information 1

Report of the Members 2

Report of the Accountants 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 7


WHITFORD ESTATES LLP

General Information
FOR THE YEAR ENDED 31 MARCH 2023







DESIGNATED MEMBERS: Mrs L A Jenkinson
E J W Jenkinson





REGISTERED OFFICE: Penns Cottage
Horsham Road
Steyning
West Sussex
BN44 3LJ





REGISTERED NUMBER: OC368938 (England and Wales)





ACCOUNTANTS: Galloways Accounting
First Floor
Ridgeland House
15 Carfax
Horsham
West Sussex
RH12 1DY

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Report of the Members
FOR THE YEAR ENDED 31 MARCH 2023

The members present their report with the financial statements of the LLP for the year ended 31 March 2023.

DESIGNATED MEMBERS
The designated members during the year under review were:

Mrs L A Jenkinson
E J W Jenkinson

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £65,107 (2022 - £64,669 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





E J W Jenkinson - Designated member


3 November 2023

WHITFORD ESTATES LLP

Report of the Accountants to the Members of
Whitford Estates LLP


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitford Estates LLP for the year ended 31 March 2023 which comprise the Income Statement, balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a professional firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Whitford Estates LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whitford Estates LLP and state those matters that we have agreed to state to the Board of Directors of Whitford Estates LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitford Estates LLP and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whitford Estates LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whitford Estates LLP. You consider that Whitford Estates LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whitford Estates LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Galloways Accounting
First Floor
Ridgeland House
15 Carfax
Horsham
West Sussex
RH12 1DY


3 November 2023

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Income Statement
FOR THE YEAR ENDED 31 MARCH 2023

31.3.23 31.3.22
Notes £    £   

TURNOVER 82,581 81,589

Administrative expenses 17,474 16,920
OPERATING PROFIT and
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS




65,107




64,669

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Balance Sheet
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,943 6,278
4,943 6,278

CURRENT ASSETS
Stocks - 19,357
Debtors 6 26,600 5,824
Cash at bank 331 543
26,931 25,724
CREDITORS
Amounts falling due within one year 7 5,054 2,250
NET CURRENT ASSETS 21,877 23,474
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

26,820

29,752

LOANS AND OTHER DEBTS DUE TO
MEMBERS

26,820

29,752

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 26,820 29,752

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 31 March 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.

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Balance Sheet - continued
31 MARCH 2023


The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 3 November 2023 and were signed by:





E J W Jenkinson - Designated member

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023

1. 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 0, is being amortised evenly over its estimated useful life of nil years.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2. EMPLOYEE INFORMATION

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

3. OPERATING PROFIT

The operating profit is stated after charging:

31.3.23 31.3.22
£    £   
Depreciation - owned assets 2,295 2,453

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 16,500
AMORTISATION
At 1 April 2022
and 31 March 2023 16,500
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 4,623 13,000 6,748 24,371
Additions - - 960 960
Disposals - - (1,074 ) (1,074 )
At 31 March 2023 4,623 13,000 6,634 24,257
DEPRECIATION
At 1 April 2022 4,369 7,516 6,208 18,093
Charge for year 64 1,371 860 2,295
Eliminated on disposal - - (1,074 ) (1,074 )
At 31 March 2023 4,433 8,887 5,994 19,314
NET BOOK VALUE
At 31 March 2023 190 4,113 640 4,943
At 31 March 2022 254 5,484 540 6,278

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 24,600 550
EJW Property Ltd - 2,703
Prepayments 2,000 2,571
26,600 5,824

WHITFORD ESTATES LLP (REGISTERED NUMBER: OC368938)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 19 -
VAT 2,785 -
Accrued expenses 2,250 2,250
5,054 2,250