1 January 2022 false No description of principal activity Taxfiler 2023.11.1 OC425307business:LimitedLiabilityPartnershipLLP2022-01-012022-12-31 OC4253072021-12-31 OC4253072022-01-012022-12-31 OC425307business:AuditExemptWithAccountantsReport2022-01-012022-12-31 OC425307business:FullAccounts2022-01-012022-12-31 OC4253072022-12-31 OC425307business:PartnerLLP12022-01-012022-12-31 OC425307business:PartnerLLP22022-01-012022-12-31 OC425307business:RegisteredOffice2022-01-012022-12-31 OC4253072021-12-31 OC425307core:WithinOneYear2022-12-31 OC425307core:WithinOneYear2021-12-31 OC425307core:AfterOneYear2022-12-31 OC425307core:AfterOneYear2021-12-31 OC425307business:SmallEntities2022-01-012022-12-31 OC425307core:PlantMachinery2022-01-012022-12-31 OC425307core:FurnitureFittings2022-01-012022-12-31 OC425307core:ComputerEquipment2022-01-012022-12-31 OC425307countries:EnglandWales2022-01-012022-12-31 OC425307core:IntangibleAssetsOtherThanGoodwill2021-12-31 OC425307core:IntangibleAssetsOtherThanGoodwill2022-12-31 OC425307core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31 OC425307core:PlantMachinery2021-12-31 OC425307core:FurnitureFittings2021-12-31 OC425307core:ComputerEquipment2021-12-31 OC425307core:PlantMachinery2022-12-31 OC425307core:FurnitureFittings2022-12-31 OC425307core:ComputerEquipment2022-12-31 OC4253072021-01-012021-12-31 iso4217:GBP xbrli:pure
Registered No. OC425307 (England and Wales)
Becketts of Sidmouth LLP Unaudited accounts for the year ended 31 December 2022
Becketts of Sidmouth LLP LLP Information for the year ended 31 December 2022
Designated members
Mrs L Brooks
Mr T Brooks
Registered Number
OC425307 (England and Wales)
Registered Office
CO VA Accountancy Suite 9 Swallow Court Devonshire Gate, Sampford Peverell Tiverton EX16 7EJ
Accountants
VA Accountancy Suite 9 Swallow Court Devonshire Gate Sampford Peverell, Tiverton Devon EX16 7EJ
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Becketts of Sidmouth LLP Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
42,000 
49,000 
Tangible assets
5,749 
6,761 
47,749 
55,761 
Current assets
Inventories
2,000 
2,000 
Cash at bank and in hand
(1,802)
4,297 
198 
6,297 
Creditors: amounts falling due within one year
(22,610)
(22,987)
Net current liabilities
(22,412)
(16,690)
Total assets less current liabilities
25,337 
39,071 
Creditors: amounts falling due after more than one year
(13,832)
(11,021)
Net assets attributable to members
11,505 
28,050 
Represented by:
Loans and other debts due to members
11,505 
28,050 
11,505 
28,050 
Total members' interests
Loans and other debts due to members
11,505 
28,050 
11,505 
28,050 
For the year ending 31 December 2022 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 2 November 2023.
Mrs L Brooks Designated member Limited Liability Partnership Registration No. OC425307
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Becketts of Sidmouth LLP Notes to the Accounts for the year ended 31 December 2022
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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
15% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
Becketts of Sidmouth LLP is a limited liability partnership, incorporated in England and Wales, registration number OC425307. Its registered office is CO VA Accountancy, Suite 9 Swallow Court, Devonshire Gate, Sampford Peverell, Tiverton, EX16 7EJ.
3
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
70,000 
At 31 December 2022
70,000 
Amortisation
At 1 January 2022
21,000 
Charge for the year
7,000 
At 31 December 2022
28,000 
Net book value
At 31 December 2022
42,000 
At 31 December 2021
49,000 
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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Becketts of Sidmouth LLP Notes to the Accounts for the year ended 31 December 2022
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2022
3,211 
6,100 
592 
9,903 
At 31 December 2022
3,211 
6,100 
592 
9,903 
Depreciation
At 1 January 2022
635 
2,284 
223 
3,142 
Charge for the year
386 
571 
55 
1,012 
At 31 December 2022
1,021 
2,855 
278 
4,154 
Net book value
At 31 December 2022
2,190 
3,245 
314 
5,749 
At 31 December 2021
2,576 
3,816 
369 
6,761 
5
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
151 
753 
Taxes and social security costs
21,830 
4,851 
Other creditors
4 
16,758 
Accruals
625 
625 
22,610 
22,987 
6
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
13,832 
11,021 
7
Loans and other debts due to members
2022 
2021 
£ 
£ 
Members' capital classified as a liability
11,505 
28,050 
Amounts falling due within one year
11,505 
28,050 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 12 (2021: 11).
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