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12 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 12 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 12 2022-04-05 OC439775 13 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 13 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 13 2022-04-05 OC439775 14 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 14 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 14 2022-04-05 OC439775 15 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 15 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 15 2022-04-05 OC439775 16 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 16 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 16 2022-04-05 OC439775 17 2021-11-01 2022-04-05 OC439775 frs-core:CurrentFinancialInstruments 17 2022-04-05 OC439775 frs-core:Non-currentFinancialInstruments 17 2022-04-05 OC439775 18 2021-11-01 2022-04-05 OC439775 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OC439775 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-04-05 OC439775 dpl-frs:Item5 2021-11-01 2022-04-05 OC439775 dpl-frs:Item5 2021-10-31 OC439775 dpl-frs:Item5 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item5 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-04-05 OC439775 dpl-frs:Item6 2021-11-01 2022-04-05 OC439775 dpl-frs:Item6 2021-10-31 OC439775 dpl-frs:Item6 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item6 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-04-05 OC439775 dpl-frs:Item7 2021-11-01 2022-04-05 OC439775 dpl-frs:Item7 2021-10-31 OC439775 dpl-frs:Item7 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item7 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-04-05 OC439775 dpl-frs:Item8 2021-11-01 2022-04-05 OC439775 dpl-frs:Item8 2021-10-31 OC439775 dpl-frs:Item8 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item8 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-04-05 OC439775 dpl-frs:Item9 2021-11-01 2022-04-05 OC439775 dpl-frs:Item9 2021-10-31 OC439775 dpl-frs:Item9 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item9 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-04-05 OC439775 dpl-frs:Item10 2021-11-01 2022-04-05 OC439775 dpl-frs:Item10 2021-10-31 OC439775 dpl-frs:Item10 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item10 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-04-05 OC439775 dpl-frs:Item11 2021-11-01 2022-04-05 OC439775 dpl-frs:Item11 2021-10-31 OC439775 dpl-frs:Item11 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item11 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-04-05 OC439775 dpl-frs:Item12 2021-11-01 2022-04-05 OC439775 dpl-frs:Item12 2021-10-31 OC439775 dpl-frs:Item12 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-04-05 OC439775 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 OC439775 dpl-frs:CostSales dpl-frs:Item12 2022-04-05 OC439775 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-04-05 OC439775 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-04-05 OC439775 1 2021-11-01 2022-04-05 OC439775 frs-bus:PartnerLLP1 2021-11-01 2022-04-05 OC439775 frs-bus:PartnerLLP1 2022-04-05 OC439775 frs-bus:PartnerLLP1 2022-04-05 OC439775 frs-bus:PartnerLLP2 2021-11-01 2022-04-05 OC439775 frs-bus:PartnerLLP2 2022-04-05 OC439775 frs-bus:PartnerLLP2 2022-04-05 OC439775 frs-bus:PartnerLLP3 2021-11-01 2022-04-05 OC439775 frs-bus:PartnerLLP3 2022-04-05 OC439775 frs-bus:PartnerLLP3 2022-04-05
Registered number: OC439775
Keystone Management LLP
Unaudited Financial Statements
For The Year Ended 5 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC439775
5 April 2023 5 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,052,500 1,981,000
2,052,500 1,981,000
CURRENT ASSETS
Debtors 5 7,500 -
Cash at bank and in hand 16,664 11,002
24,164 11,002
Creditors: Amounts Falling Due Within One Year 6 (39,484 ) (27,152 )
NET CURRENT ASSETS (LIABILITIES) (15,320 ) (16,150 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,037,180 1,964,850
Creditors: Amounts Falling Due After More Than One Year 7 (688,707 ) (715,112 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,348,473 1,249,738
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 1,278,553 1,240,122
Other amounts 69,920 9,616
1,348,473 1,249,738
1,348,473 1,249,738
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 1,348,473 1,249,738
1,348,473 1,249,738
Page 1
Page 2
For the year ending 5 April 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
Ian Nicholas Wilkins
Designated Member
4 January 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
Keystone Management LLP is a limited liability partnership, incorporated in , registered number OC439775 . The Registered Office is 809 , Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 6 April 2022 1,981,000
Revaluation 71,500
As at 5 April 2023 2,052,500
Net Book Value
As at 5 April 2023 2,052,500
As at 6 April 2022 1,981,000
The investment properties are valued, at balance sheet date, by partners of the LLP based on the assessment of available market information and property condition. The partners believe that their valuation would not be materially different from the professional valuation.
5. Debtors
5 April 2023 5 April 2022
£ £
Due within one year
Amounts owed by related parties 7,500 -
7,500 -
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
5 April 2023 5 April 2022
£ £
Bank loans and overdrafts 26,444 26,552
Accruals and deferred income 13,040 600
39,484 27,152
7. Creditors: Amounts Falling Due After More Than One Year
5 April 2023 5 April 2022
£ £
Bank loans 688,707 715,112
688,707 715,112
8. Secured Creditors
Of the creditors the following amounts are secured.
5 April 2023 5 April 2022
£ £
Bank loans and overdrafts 714,957 715,112
9. Related Party Transactions
Included in debtors due within one year is an amount of £7,500 (2022: 0) that is owed from the related party of the company. The amount is interest free and recoverable on demand.
Page 4