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Registered number: NC001721
Linenhall Consulting LLP
Unaudited Financial Statements
For the Period 14 June 2022 to 31 March 2023
Roulston Jardine Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NC001721
31 March 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,143
1,143
CURRENT ASSETS
Debtors 5 601
Cash at bank and in hand 2,115
2,716
Creditors: Amounts Falling Due Within One Year 6 (634 )
NET CURRENT ASSETS (LIABILITIES) 2,082
TOTAL ASSETS LESS CURRENT LIABILITIES 3,225
NET ASSETS ATTRIBUTABLE TO MEMBERS 3,225
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 3,225
3,225
3,225
TOTAL MEMBERS' INTEREST
Amounts due from members (283)
Loans and other debts due to members within one year 3,225
2,942
Page 1
Page 2
For the period 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 Norman Neill
Designated Member
Mr Leslie McCloy
Designated Member
Miss Jean Oakes
Designated Member
25/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Linenhall Consulting LLP is a limited liability partnership, incorporated in Northern Ireland, registered number NC001721 . The Registered Office is 20 Leafield Park, Ballycarry, Carrickfergus, County Antrim, BT38 9PR.
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.
2.3. 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:
Computer Equipment 20% Straight Line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL
-
Page 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 14 June 2022 -
Additions 1,524
As at 31 March 2023 1,524
Depreciation
As at 14 June 2022 -
Provided during the period 381
As at 31 March 2023 381
Net Book Value
As at 31 March 2023 1,143
As at 14 June 2022 -
5. Debtors
31 March 2023
£
Due within one year
Trade debtors 216
Other debtors 385
601
6. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Trade creditors 34
Other creditors 600
634
Page 4