Registered No. OC400436 (England and Wales)
SAPORE VERO ON THE ROAD LLP
Filleted Unaudited Financial Statements
for the year ended 30 June 2023
SAPORE VERO ON THE ROAD LLP
LLP Information
for the year ended 30 June 2023
Designated members
Mr Giuseppe La Pera
Registered Number
OC400436 (England and Wales)
Registered Office
78 HIGH STREET
BECKENHAM
KENT
BR3 1ED
ENGLAND
SAPORE VERO ON THE ROAD LLP
Statement of financial position
as at 30 June 2023
Tangible assets
3,014
4,018
Cash at bank and in hand
4,721
9,448
Creditors: amounts falling due within one year
(23,950)
(20,950)
Net current liabilities
(19,229)
(11,502)
Total assets less current liabilities
(16,215)
(7,484)
Creditors: amounts falling due after more than one year
(8,166)
(10,967)
Net liabilities attributable to members
(24,381)
(18,451)
Loans and other debts due to members
(19,118)
(9,217)
Other reserves
(5,263)
(9,234)
Loans and other debts due to members
(19,118)
(9,217)
Members' other interests
(5,263)
(9,234)
For the year ending 30 June 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 25 March 2024.
Mr Giuseppe La Pera
Designated member
Limited Liability Partnership Registration No. OC400436
SAPORE VERO ON THE ROAD LLP
Notes to the Accounts
for the year ended 30 June 2023
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
SAPORE VERO ON THE ROAD LLP is a limited liability partnership, incorporated in England and Wales, registration number OC400436. Its registered office is 78 HIGH STREET, BECKENHAM, KENT, BR3 1ED, ENGLAND.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 July 2022
2,761
15,956
18,717
At 30 June 2023
2,761
15,956
18,717
At 1 July 2022
2,293
12,406
14,699
Charge for the year
117
887
1,004
At 30 June 2023
2,410
13,293
15,703
At 30 June 2023
351
2,663
3,014
At 30 June 2022
468
3,550
4,018
SAPORE VERO ON THE ROAD LLP
Notes to the Accounts
for the year ended 30 June 2023
4
Creditors: amounts falling due within one year
2023
2022
Other creditors
23,950
20,950
5
Creditors: amounts falling due after more than one year
2023
2022
6
Loans and other debts due to members
2023
2022
Loans from members
(2,834)
(2,834)
Amounts due to members in respect of profits
(16,284)
(6,383)
Amounts falling due within one year
(19,118)
(9,217)
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).