Registered number
SO305145
BCE Heritage LLP
Filleted Accounts
31 December 2023
BCE Heritage LLP
Registered number: SO305145
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 148 174
Current assets
Stocks - 20,900
Cash at bank and in hand 4,302 -
4,302 20,900
Creditors: amounts falling due within one year 4 (151) (813)
Net current assets 4,151 20,087
Total assets less current liabilities 4,299 20,261
Net assets attributable to members 4,299 20,261
Represented by:
Loans and other debts due to members 5 3,641 3,396
Members' other interests
Members' capital classified as equity 658 20,900
Other reserves - (4,035)
658 16,865
4,299 20,261
Total members' interests
Loans and other debts due to members 5 3,641 3,396
Members' other interests 658 16,865
4,299 20,261
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 23 April 2024 and signed on their behalf by:
F MacGregor
Designated member
BCE Heritage 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.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on at the following annual rates on all tangible fixed assets, other than freehold land, as follows:
Plant and machinery 15% By Reducing Balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the LLP 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 639
At 31 December 2023 639
Depreciation
At 1 January 2023 465
Charge for the year 26
At 31 December 2023 491
Net book value
At 31 December 2023 148
At 31 December 2022 174
4 Creditors: amounts falling due within one year 2023 2022
£ £
Other creditors 151 813
5 Loans and other debts due to members 2023 2022
£ £
Loans from members 3,641 3,396
Amounts falling due within one year 3,641 3,396
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 Other information
BCE Heritage LLP is a limited liability partnership incorporated in Scotland. Its registered office is:
Dinwoodie Lodge Hotel
Johnstonebridge
Lockerbie
DG11 2SL
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