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Registered number: OC344375
The Elms Estate Harlington LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
LLP Information
Designated Members Mr Andreas Georgiou
Mr James Moore
Mr Chris Burnham
Mr William Ambridge
LLP Registration Number OC344375
Registered Office Unit 8 The Elms
317a High Street
Harlington
Middlesex
UB3 5DQ
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: OC344375
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,308,922 1,308,922
1,308,922 1,308,922
CURRENT ASSETS
Debtors 4 14,589 19,970
Cash at bank and in hand 81,132 -
95,721 19,970
Creditors: Amounts Falling Due Within One Year 5 (335,768 ) (369,103 )
NET CURRENT ASSETS (LIABILITIES) (240,047 ) (349,133 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,068,875 959,789
Creditors: Amounts Falling Due After More Than One Year 6 (760,079 ) (612,167 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 308,796 347,622
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 308,796 347,622
308,796 347,622
308,796 347,622
TOTAL MEMBERS' INTEREST
Amounts due from members (13,949) -
Loans and other debts due to members within one year 308,796 347,622
294,847 347,622
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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 James Moore
Designated Member
25/01/2024
The notes on pages 4 to 5 form part of these financial statements.
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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:
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2. Average Number of Employees
Average number of employees, including members, during the year was as follows: 4 (2022: 4)
4 4
3. Tangible Assets
Investment Properties
£
Cost
As at 1 April 2022 1,308,922
As at 31 March 2023 1,308,922
Net Book Value
As at 31 March 2023 1,308,922
As at 1 April 2022 1,308,922
The members are of the opinion that the investment properties are stating the fair value as at the balance sheet date, therefore no revaluation is required. The directors will analyse to revalue the investment properties again next year.
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Page 5
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 640 19,970
Amounts due from members 13,949 -
14,589 19,970
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 10,161
Bank loans and overdrafts (375,205 ) 235,480
Accruals and deferred income 689,772 104,113
Amounts owed to related parties 21,201 19,349
335,768 369,103
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans & overdrafts 760,079 612,167
760,079 612,167
7. Post Balance Sheet Events
8. Related Party Transactions
As at the balance sheet date, the company owed £11,298.83 (2022 : £19,349.24) from The London Meat Company Limited, which is a company under common director control incoporated in United Kingdom is located at c/o 5 Crown Way, Yiewsley, West Drayton, Middlesex, England, UB7 8HZ.
9. General Information
The Elms Estate Harlington LLP is a limited liability partnership, incorporated in England & Wales, registered number OC344375 . The Registered Office is Unit 8 The Elms, 317a High Street, Harlington, Middlesex, UB3 5DQ.
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