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Registered number: OC431723
Sarpal & 3 Daughters LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Churchill Tax Advisers
361 Green Lane
Ilford
IG3 9TQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC431723
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,660,000 1,660,000
1,660,000 1,660,000
CURRENT ASSETS
Cash at bank and in hand 4,974 14,493
4,974 14,493
Creditors: Amounts Falling Due Within One Year 5 (1,600 ) (1,200 )
NET CURRENT ASSETS (LIABILITIES) 3,374 13,293
TOTAL ASSETS LESS CURRENT LIABILITIES 1,663,374 1,673,293
Creditors: Amounts Falling Due After More Than One Year 6 (6,000 ) (6,000 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,657,374 1,667,293
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 1,561,807 1,612,908
Other amounts 95,567 54,385
1,657,374 1,667,293
1,657,374 1,667,293
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 1,657,374 1,667,293
1,657,374 1,667,293
Page 1
Page 2
For the year 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
Mrs Ranjeeb Jassal
Designated Member
20/12/2023
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
Sarpal & 3 Daughters LLP is a limited liability partnership, incorporated in England & Wales, registered number OC431723 . The Registered Office is 87 Burges Road, East Ham, E6 2BJ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold No depreciation
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2022 1,660,000
As at 31 March 2023 1,660,000
Net Book Value
As at 31 March 2023 1,660,000
As at 1 April 2022 1,660,000
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,600 1,200
1,600 1,200
Page 3
Page 4
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Deposit received 6,000 6,000
6,000 6,000
Page 4