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2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 OC427093 dpl-frs:Item6 2022-04-01 2023-03-31 OC427093 dpl-frs:Item6 2022-03-31 OC427093 dpl-frs:Item6 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 OC427093 dpl-frs:Item7 2022-04-01 2023-03-31 OC427093 dpl-frs:Item7 2022-03-31 OC427093 dpl-frs:Item7 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 OC427093 dpl-frs:Item8 2022-04-01 2023-03-31 OC427093 dpl-frs:Item8 2022-03-31 OC427093 dpl-frs:Item8 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 OC427093 dpl-frs:Item9 2022-04-01 2023-03-31 OC427093 dpl-frs:Item9 2022-03-31 OC427093 dpl-frs:Item9 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 OC427093 dpl-frs:Item10 2022-04-01 2023-03-31 OC427093 dpl-frs:Item10 2022-03-31 OC427093 dpl-frs:Item10 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 OC427093 dpl-frs:Item11 2022-04-01 2023-03-31 OC427093 dpl-frs:Item11 2022-03-31 OC427093 dpl-frs:Item11 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 OC427093 dpl-frs:Item12 2022-04-01 2023-03-31 OC427093 dpl-frs:Item12 2022-03-31 OC427093 dpl-frs:Item12 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC427093 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 OC427093 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 OC427093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 OC427093 1 2022-04-01 2023-03-31 OC427093 frs-countries:EnglandWales 2022-04-01 2023-03-31 OC427093 frs-bus:PartnerLLP2 2022-04-01 2023-03-31 OC427093 frs-bus:PartnerLLP2 2023-03-31 OC427093 frs-bus:PartnerLLP2 2023-03-31 OC427093 frs-bus:PartnerLLP1 2022-04-01 2023-03-31 OC427093 frs-bus:PartnerLLP1 2023-03-31 OC427093 frs-bus:PartnerLLP1 2023-03-31 OC427093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 OC427093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 OC427093 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 OC427093 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 OC427093 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 OC427093 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 OC427093 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 OC427093 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 OC427093 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 OC427093 2021-03-31 OC427093 2022-03-31 OC427093 2021-04-01 2022-03-31 OC427093 frs-core:CurrentFinancialInstruments 2022-03-31 OC427093 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC427093 frs-core:Non-currentFinancialInstruments 2022-03-31 OC427093 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 OC427093 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC427093 frs-core:CurrentFinancialInstruments 2022-03-31 OC427093 frs-core:AfterOneYear 2021-04-01 2022-03-31 OC427093 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 OC427093 frs-core:BetweenOneFiveYears 2022-03-31 OC427093 frs-core:ComputerEquipment 2022-03-31 OC427093 frs-core:ComputerEquipment 2021-04-01 2022-03-31 OC427093 frs-core:ComputerEquipment 2021-03-31 OC427093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC427093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 OC427093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 OC427093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC427093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 OC427093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 OC427093 frs-core:FurnitureFittings 2022-03-31 OC427093 frs-core:FurnitureFittings 2021-04-01 2022-03-31 OC427093 frs-core:FurnitureFittings 2021-03-31 OC427093 frs-core:NetGoodwill 2022-03-31 OC427093 frs-core:NetGoodwill 2021-04-01 2022-03-31 OC427093 frs-core:NetGoodwill 2021-03-31 OC427093 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC427093 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 OC427093 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 OC427093 frs-core:LandBuildings 2022-03-31 OC427093 frs-core:LandBuildings 2021-04-01 2022-03-31 OC427093 frs-core:LandBuildings 2021-03-31 OC427093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC427093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 OC427093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 OC427093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC427093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 OC427093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 OC427093 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 OC427093 frs-core:MoreThanFiveYears 2022-03-31 OC427093 frs-core:MotorVehicles 2022-03-31 OC427093 frs-core:MotorVehicles 2021-04-01 2022-03-31 OC427093 frs-core:MotorVehicles 2021-03-31 OC427093 frs-core:OtherResidualIntangibleAssets 2022-03-31 OC427093 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 OC427093 frs-core:OtherResidualIntangibleAssets 2021-03-31 OC427093 frs-core:PlantMachinery 2022-03-31 OC427093 frs-core:PlantMachinery 2021-04-01 2022-03-31 OC427093 frs-core:PlantMachinery 2021-03-31 OC427093 frs-core:Secured 2022-03-31 OC427093 frs-core:Unsecured 2022-03-31 OC427093 frs-core:WithinOneYear 2021-04-01 2022-03-31 OC427093 frs-core:WithinOneYear 2022-03-31 OC427093 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 OC427093 frs-core:CapitalRedemptionReserve 2021-03-31 OC427093 frs-core:CapitalRedemptionReserve 2022-03-31 OC427093 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 OC427093 frs-core:OtherReservesSubtotal 2021-03-31 OC427093 frs-core:OtherReservesSubtotal 2022-03-31 OC427093 frs-core:RevaluationReserve 2021-04-01 2022-03-31 OC427093 frs-core:RevaluationReserve 2021-03-31 OC427093 frs-core:RevaluationReserve 2022-03-31 OC427093 frs-core:SharePremium 2021-04-01 2022-03-31 OC427093 frs-core:SharePremium 2021-03-31 OC427093 frs-core:SharePremium 2022-03-31 OC427093 frs-core:ShareCapital 2021-04-01 2022-03-31 OC427093 frs-core:ShareCapital 2021-03-31 OC427093 frs-core:ShareCapital 2022-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC427093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 OC427093 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 OC427093 frs-countries:Europe 2021-04-01 2022-03-31 OC427093 frs-countries:NorthAmerica 2021-04-01 2022-03-31 OC427093 frs-countries:SouthAmerica 2021-04-01 2022-03-31 OC427093 frs-countries:Asia 2021-04-01 2022-03-31 OC427093 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 OC427093 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 OC427093 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 OC427093 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 OC427093 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 OC427093 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 OC427093 frs-bus:FullAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:FRS102 2021-04-01 2022-03-31 OC427093 frs-bus:MediumEntities 2021-04-01 2022-03-31 OC427093 frs-bus:SmallEntities 2021-04-01 2022-03-31 OC427093 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 OC427093 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 OC427093 frs-bus:Audited 2021-04-01 2022-03-31 OC427093 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 OC427093 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 OC427093 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC427093 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC427093 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC427093 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass1 2021-03-31 OC427093 frs-bus:OrdinaryShareClass1 2022-03-31 OC427093 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass2 2021-03-31 OC427093 frs-bus:OrdinaryShareClass2 2022-03-31 OC427093 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass3 2021-03-31 OC427093 frs-bus:OrdinaryShareClass3 2022-03-31 OC427093 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass4 2021-03-31 OC427093 frs-bus:OrdinaryShareClass4 2022-03-31 OC427093 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 OC427093 frs-bus:OrdinaryShareClass5 2021-03-31 OC427093 frs-bus:OrdinaryShareClass5 2022-03-31 OC427093 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 OC427093 frs-bus:PreferenceShareClass1 2021-03-31 OC427093 frs-bus:PreferenceShareClass1 2022-03-31 OC427093 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 OC427093 frs-bus:PreferenceShareClass2 2021-03-31 OC427093 frs-bus:PreferenceShareClass2 2022-03-31 OC427093 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 OC427093 frs-bus:PreferenceShareClass3 2021-03-31 OC427093 frs-bus:PreferenceShareClass3 2022-03-31 OC427093 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 OC427093 frs-bus:PreferenceShareClass4 2021-03-31 OC427093 frs-bus:PreferenceShareClass4 2022-03-31 OC427093 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 OC427093 frs-bus:PreferenceShareClass5 2021-03-31 OC427093 frs-bus:PreferenceShareClass5 2022-03-31 OC427093 1 2021-04-01 2022-03-31 OC427093 1 2022-03-31 OC427093 1 2021-04-01 2022-03-31 OC427093 frs-core:LeasedAssets 2021-04-01 2022-03-31 OC427093 frs-core:OwnedAssets 2021-04-01 2022-03-31 OC427093 frs-core:CurrencyRisk 2021-04-01 2022-03-31 OC427093 frs-core:MarketRisk 2021-04-01 2022-03-31 OC427093 frs-core:InterestRateRisk 2021-04-01 2022-03-31 OC427093 frs-core:DeferredTaxation 2021-04-01 2022-03-31 OC427093 frs-core:DeferredTaxation 2021-03-31 OC427093 frs-core:DeferredTaxation 2022-03-31 OC427093 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC427093 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 OC427093 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC427093 frs-core:ProvisionsDeferredTax 2022-03-31 OC427093 frs-core:OtherDeferredTax 2022-03-31 OC427093 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 OC427093 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 OC427093 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 OC427093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 OC427093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 OC427093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC427093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC427093 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 OC427093 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 OC427093 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 OC427093 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 OC427093 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 OC427093 frs-core:TaxCreditsDeferredTax 2022-03-31 OC427093 frs-core:CostValuation 2021-03-31 OC427093 frs-core:AdditionsToInvestments 2022-03-31 OC427093 frs-core:DisposalsRepaymentsInvestments 2022-03-31 OC427093 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 OC427093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 OC427093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 OC427093 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 OC427093 frs-core:CostValuation 2022-03-31 OC427093 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 OC427093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 OC427093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC427093 frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:ListedExchangeTraded 2021-03-31 OC427093 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 OC427093 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 OC427093 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 OC427093 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Registered number: OC427093
Brooks Consultancy LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Whittaker Gregory & Co Ltd
21 Horse Street
Chipping Sodbury
Bristol
BS37 6DA
Unaudited Abridged Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: OC427093
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 109,571 15,392
Cash at bank and in hand 17,064 63,164
126,635 78,556
Creditors: Amounts Falling Due Within One Year (9,362 ) (11,074 )
NET CURRENT ASSETS (LIABILITIES) 117,273 67,482
TOTAL ASSETS LESS CURRENT LIABILITIES 117,273 67,482
NET ASSETS ATTRIBUTABLE TO MEMBERS 117,273 67,482
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 4,392 4,392
Other amounts 112,881 63,090
117,273 67,482
117,273 67,482
TOTAL MEMBERS' INTEREST
Amounts due from members (87,184) -
Loans and other debts due to members within one year 117,273 67,482
30,089 67,482
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.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Mr Benn Chainey
Designated Member
29/11/2023
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Brooks Consultancy LLP is a limited liability partnership, incorporated in England & Wales, registered number OC427093 . The Registered Office is Brick House 21 Horse Street, Chipping Sodbury, Bristol, BS37 6PA.
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 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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2022: 2)
2 2
Page 3