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2022-03-31 OC419728 frs-bus:PartnerLLP1 2022-03-31 OC419728 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC419728 frs-bus:PartnerLLP2 2022-03-31 OC419728 frs-bus:PartnerLLP2 2022-03-31 OC419728 frs-bus:PartnerLLP3 2021-04-01 2022-03-31 OC419728 frs-bus:PartnerLLP3 2022-03-31 OC419728 frs-bus:PartnerLLP3 2022-03-31
Registered number: OC419728
5 Mill LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Chartax Associates & Co
121 Island Business Centre 18-36 Wellington Street
Woolwich
SE18 6PF
Unaudited Financial Statements
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
LLP Information
Designated Members Ms Melanie Hoven
Mr Alessandro Dinardo
Mr Alan Ritchie
LLP Registration Number OC419728
Registered Office 22C High Street
Harpenden
Herts
AL5 2SX
Accountants Chartax Associates & Co
121 Island Business Centre 18-36 Wellington Street
Woolwich
SE18 6PF
Page 1
Page 2
Balance Sheet
Registered number: OC419728
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 635,547 637,733
635,547 637,733
CURRENT ASSETS
Debtors 4 129,136 107,664
Cash at bank and in hand - 161
129,136 107,825
Creditors: Amounts Falling Due Within One Year 5 (219,003 ) (219,569 )
NET CURRENT ASSETS (LIABILITIES) (89,867 ) (111,744 )
TOTAL ASSETS LESS CURRENT LIABILITIES 545,680 525,989
Creditors: Amounts Falling Due After More Than One Year 6 (435,920 ) (416,229 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 109,760 109,760
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 109,760 109,760
109,760 109,760
109,760 109,760
TOTAL MEMBERS' INTEREST
Amounts due from members (129,136) (107,664)
Loans and other debts due to members within one year 109,760 109,760
(19,376) 2,096
Page 2
Page 3
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 Alessandro Dinardo
Designated Member
14 December 2023
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Freehold 2% Straight Line
Leasehold 2% Straight Line
Fixtures & Fittings 20% Straight Line
2. Average Number of Employees
Average number of employees, including members, during the year was as follows: NIL (2022: NIL)
- -
Page 4
Page 5
3. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 629,786 10,596 640,382
Additions - 224 224
As at 31 March 2023 629,786 10,820 640,606
Depreciation
As at 1 April 2022 - 2,649 2,649
Provided during the period - 2,410 2,410
As at 31 March 2023 - 5,059 5,059
Net Book Value
As at 31 March 2023 629,786 5,761 635,547
As at 1 April 2022 629,786 7,947 637,733
4. Debtors
2023 2022
£ £
Due within one year
Amounts due from members 129,136 107,664
129,136 107,664
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,393 4,105
Bank loans and overdrafts 4,723 4,862
Alan Ritchie Loan A/C 42,102 41,802
Carlo Dinardo Loan A/C 28,983 26,233
Mel Hoven 126,868 127,309
NW Business Credit Card 14,034 12,958
Accruals and deferred income 900 2,300
219,003 219,569
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Page 6
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Mortgage loans 395,850 286,289
BBL Loan 40,070 43,923
Remortgaged loan- BG Legal Limited - 86,017
435,920 416,229
7. General Information
5 Mill LLP is a limited liability partnership, incorporated in England & Wales, registered number OC419728 . The Registered Office is 22C High Street, Harpenden, Herts, AL5 2SX.
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