Registered number
OC361091
NODEL LLP
Filleted Accounts
31 December 2023
NODEL LLP
Registered number: OC361091
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Investments - 10,906
Current assets
Cash at bank and in hand 43,292 60,836
Creditors: amounts falling due within one year 3 - (4,380)
Net current assets 43,292 56,456
Total assets less current liabilities 43,292 67,362
Net assets 43,292 67,362
Represented by:
Members' other interests
Members' capital classified as equity 1,000 1,000
Other reserves 42,292 66,362
43,292 67,362
43,292 67,362
Total members' interests
Members' other interests 43,292 67,362
43,292 67,362
For the year ended 31 December 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 10 April 2024 and signed on their behalf by:
Sergey Logachev
Designated member
NODEL LLP
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
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.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2023 2022
Number Number
Average number of persons employed by the LLP 1 1
3 Creditors: amounts falling due within one year 2023 2022
£ £
Unrealised exchange difference reserve - 4,380
4 Other information
NODEL LLP is a limited liability partnership incorporated in England. Its registered office is:
34 South Hill Road
Gravesend
Kent
DA12 1JX
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