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2022-03-31 OC362607 17 2021-04-01 2022-03-31 OC362607 frs-core:CurrentFinancialInstruments 17 2022-03-31 OC362607 frs-core:Non-currentFinancialInstruments 17 2022-03-31 OC362607 18 2021-04-01 2022-03-31 OC362607 frs-core:CurrentFinancialInstruments 18 2022-03-31 OC362607 frs-core:Non-currentFinancialInstruments 18 2022-03-31 OC362607 19 2021-04-01 2022-03-31 OC362607 frs-core:CurrentFinancialInstruments 19 2022-03-31 OC362607 frs-core:Non-currentFinancialInstruments 19 2022-03-31 OC362607 20 2021-04-01 2022-03-31 OC362607 frs-core:CurrentFinancialInstruments 20 2022-03-31 OC362607 frs-core:Non-currentFinancialInstruments 20 2022-03-31 OC362607 dpl-frs:Item1 2021-04-01 2022-03-31 OC362607 dpl-frs:Item1 2021-03-31 OC362607 dpl-frs:Item1 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC362607 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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2021-03-31 OC362607 dpl-frs:Item4 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC362607 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 OC362607 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 OC362607 dpl-frs:Item5 2021-04-01 2022-03-31 OC362607 dpl-frs:Item5 2021-03-31 OC362607 dpl-frs:Item5 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC362607 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 OC362607 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 OC362607 dpl-frs:Item6 2021-04-01 2022-03-31 OC362607 dpl-frs:Item6 2021-03-31 OC362607 dpl-frs:Item6 2022-03-31 OC362607 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 OC362607 dpl-frs:CostSales 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2022-03-31 OC362607 frs-bus:PartnerLLP3 2022-03-31 OC362607 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC362607 frs-bus:PartnerLLP1 2022-03-31 OC362607 frs-bus:PartnerLLP1 2022-03-31 OC362607 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC362607 frs-bus:PartnerLLP2 2022-03-31 OC362607 frs-bus:PartnerLLP2 2022-03-31
Registered number: OC362607
Sarac Engineering LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Profit Guide Accountants Ltd
Chartered Accountants
7 North Road
Great Yeldham
Halstead
CO9 4QA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC362607
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,092 188,229
158,092 188,229
CURRENT ASSETS
Debtors 5 238,878 285,336
Cash at bank and in hand 216,857 133,864
455,735 419,200
Creditors: Amounts Falling Due Within One Year 6 (167,429 ) (159,023 )
NET CURRENT ASSETS (LIABILITIES) 288,306 260,177
TOTAL ASSETS LESS CURRENT LIABILITIES 446,398 448,406
Creditors: Amounts Falling Due After More Than One Year 7 - (4,950 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 446,398 443,456
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 446,398 443,456
446,398 443,456
446,398 443,456
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 446,398 443,456
446,398 443,456
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 Gary Sewell
Designated Member
27 September 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
Sarac Engineering LLP is a limited liability partnership, incorporated in England & Wales, registered number OC362607 . The Registered Office is Unit 6, The Street Industrial Estate, Heybridge, Maldon, Essex, CM9 4XB.
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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Leases
Assets obtained under hire purchase contracts and 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. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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
Manufacturing 10 11
12 13
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 460,842 33,300 494,142
Additions 12,477 - 12,477
Disposals - (26,019 ) (26,019 )
As at 31 March 2023 473,319 7,281 480,600
Depreciation
As at 1 April 2022 277,559 28,354 305,913
Provided during the period 37,904 79 37,983
Disposals - (21,388 ) (21,388 )
As at 31 March 2023 315,463 7,045 322,508
Net Book Value
As at 31 March 2023 157,856 236 158,092
As at 1 April 2022 183,283 4,946 188,229
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Plant & Machinery 11,147 13,933
11,147 13,933
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 233,798 280,298
Other debtors 5,080 5,038
238,878 285,336
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,950 4,950
Trade creditors 89,531 103,555
Bank loans and overdrafts 4,455 5,152
Other creditors 26,699 6,751
Taxation and social security 41,794 38,615
167,429 159,023
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 4,950
- 4,950
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,950 4,950
Later than one year and not later than five years - 4,950
4,950 9,900
4,950 9,900
Page 5