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REGISTERED NUMBER: NC000295 (Northern Ireland)















APS ARCHITECTS LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023






APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


APS ARCHITECTS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 5 APRIL 2023







DESIGNATED MEMBERS: Terence Murphy
Martin Quinn
Graeme Blacklaws





REGISTERED OFFICE: MidUlster Business Park
Derryloran Industrial Estate
Sandholes Road
Cookstown
Co. Tyrone
BT80 9LU





REGISTERED NUMBER: NC000295 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295)

STATEMENT OF FINANCIAL POSITION
5 APRIL 2023

2023 2022
Notes £ £
NON-CURRENT ASSETS
Property, plant and equipment 5 8,936 10,543

CURRENT ASSETS
Receivables 6 128,150 44,115
Cash at bank and in hand 64,129 105,112
192,279 149,227
PAYABLES
Amounts falling due within one year 7 (28,979 ) (33,828 )
NET CURRENT ASSETS 163,300 115,399
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,236

125,942

PAYABLES
Amounts falling due after more than
one year

8

(21,259

)

(31,410

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

150,977

94,532

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

150,977

94,532

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 150,977 94,532

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 5 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.

APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295)

STATEMENT OF FINANCIAL POSITION - continued
5 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 20 November 2023 and were signed by:





Graeme Blacklaws - Designated member

APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1. STATUTORY INFORMATION

APS Architects LLP is registered in Northern Ireland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

The financial statements of the Limited Liability Partnership for the year ended 5th April 2020 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the LLP's financial statements.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant & equipment and depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Fixtures and fittings - 10% reducing balance
Motor vehicles - 25% reducing balance

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.

Cash flow statement
The LLP has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classed as a small LLP.

Members' remuneration
Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the year is accounted for as an allocation of profits.

4. EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2022 - 1 ) .

APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2023

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 6 April 2022 23,593 1,473 8,200 33,266
Additions - 682 - 682
At 5 April 2023 23,593 2,155 8,200 33,948
DEPRECIATION
At 6 April 2022 17,094 888 4,741 22,723
Charge for year 1,300 125 864 2,289
At 5 April 2023 18,394 1,013 5,605 25,012
NET BOOK VALUE
At 5 April 2023 5,199 1,142 2,595 8,936
At 5 April 2022 6,499 585 3,459 10,543

6. RECEIVABLES LESS THAN ONE YEAR
2023 2022
£ £
Trade receivables 9,540 22,200
Prepayments and accrued income 118,610 21,915
128,150 44,115

7. PAYABLES LESS THAN ONE YEAR
2023 2022
£ £
Loans 9,371 8,590
Trade payables 1,568 319
Social security and other taxes 434 657
Pension 142 125
VAT 10,051 17,216
Other payables 820 678
Accruals and deferred income 6,593 6,243
28,979 33,828

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Loans 21,259 31,410

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.