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Registered Number: OC430247
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

BINNEL I.O.W. LLP

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 7,000    8,000 
Tangible fixed assets 4 17,243    19,546 
24,243    27,546 
Current assets      
Debtors 1,206   
Cash at bank and in hand 20,537    10,871 
21,743    10,871 
Creditors: amount falling due within one year (1,250)   (2,755)
Net current assets 20,493    8,116 
 
Total assets less current liabilities 44,736    35,662 
Net assets 44,736    35,662 
 

Represented by:
Members' other interest
Members' capital 26,703    24,944 
Other reserves 18,033    10,718 
44,736    35,662 

44,736    35,662 
 

Total members' interests
Members' other interests 44,736    35,662 
44,736    35,662 
 


For the year ending 31 March 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 LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................
Mrs J E Rule
Designated Member
Date approved by the members: 22 December 2023
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General Information
BINNEL I.O.W. LLP is a limited liability partnership, registered in England and Wales, registration number OC430247, registration address Inglewood Old Park Road , St Lawrence, Hampshire, PO38 1XR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property/Property Improvement 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022 10,000    10,000 
Additions  
Disposals  
At 31 March 2023 10,000    10,000 
Amortisation
At 01 April 2022 2,000    2,000 
Charge for year 1,000    1,000 
On disposals  
At 31 March 2023 3,000    3,000 
Net book values
At 31 March 2023 7,000    7,000 
At 31 March 2022 8,000    8,000 


4.

Tangible fixed assets

Cost or valuation Leasehold Property/Property Improvement   Fixtures and Fittings   Total
  £   £   £
At 01 April 2022 19,810    5,000    24,810 
Additions    
Disposals    
At 31 March 2023 19,810    5,000    24,810 
Depreciation
At 01 April 2022 3,076    2,188    5,264 
Charge for year 1,600    703    2,303 
On disposals    
At 31 March 2023 4,676    2,891    7,567 
Net book values
Closing balance as at 31 March 2023 15,134    2,109    17,243 
Opening balance as at 01 April 2022 16,734    2,812    19,546 


5.

Members' Interests

Members' capital   Other reserves   Total  
Balance at 01 April 2022 24,945    10,718    35,663   
Profit for the period available for discretionary division among members   18,033    18,033   
Members' interests after profit for the period 24,945    28,751    53,696   
Repaid to members (8,960)     (8,960)  
Other movements 10,718    (10,718)    
Balance at 31 March 2023 26,703    18,033    44,736   
 



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