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2023-03-31 OC423047 frs-bus:PartnerLLP1 2023-03-31 OC423047 frs-bus:PartnerLLP2 2022-04-01 2023-03-31 OC423047 frs-bus:PartnerLLP2 2023-03-31 OC423047 frs-bus:PartnerLLP2 2023-03-31 OC423047 frs-bus:PartnerLLP3 2022-04-01 2023-03-31 OC423047 frs-bus:PartnerLLP3 2023-03-31 OC423047 frs-bus:PartnerLLP3 2023-03-31
Registered number: OC423047
One Employee Benefits LLP
Unaudited Financial Statements
For the Period 1 April 2023 to 31 December 2023
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC423047
31 December 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 3,708
- 3,708
CURRENT ASSETS
Debtors 5 - 434,236
Cash at bank and in hand - 109,792
- 544,028
Creditors: Amounts Falling Due Within One Year 6 - (3,600 )
NET CURRENT ASSETS (LIABILITIES) - 540,428
TOTAL ASSETS LESS CURRENT LIABILITIES - 544,136
NET ASSETS ATTRIBUTABLE TO MEMBERS - 544,136
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability (49,000) 495,136
(49,000) 495,136
Equity
Members' other interests
Members' capital 49,000 49,000
49,000 49,000
- 544,136
TOTAL MEMBERS' INTEREST
Loans and other debts due to members (49,000) 495,136
Members' other interests 49,000 49,000
- 544,136
Page 1
Page 2
For the period ending 31 December 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
S Walker
Partner
S Munro
Partner
J Masson
Partner
28/03/2024
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
One Employee Benefits LLP is a limited liability partnership, incorporated in England & Wales, registered number OC423047 . The Registered Office is Unit 11, Sunfield Business Park, New Mill Road, Finchampstead, Wokingham, RG40 4QT.
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. Going Concern Disclosure
The members believe that the going concern basis is not appropriate as the LLP has ceased trading.
2.3. 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.
2.4. 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 3 years straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2023: 1)
- 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 11,565
Disposals (11,565 )
Depreciation
As at 1 April 2023 7,857
Disposals (7,857 )
As at 31 December 2023 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2023 -
As at 1 April 2023 3,708
5. Debtors
31 December 2023 31 March 2023
£ £
Due within one year
Other debtors - 434,236
- 434,236
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 March 2023
£ £
Other creditors - 3,600
- 3,600
Page 4