1 October 2022 false No description of principal activity Taxfiler 2023.11.1 OC303568business:LimitedLiabilityPartnershipLLP2022-10-012023-09-30 OC3035682022-09-30 OC3035682022-10-012023-09-30 OC303568business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 OC303568business:FullAccounts2022-10-012023-09-30 OC3035682023-09-30 OC303568business:PartnerLLP12022-10-012023-09-30 OC303568business:PartnerLLP22022-10-012023-09-30 OC303568business:RegisteredOffice2022-10-012023-09-30 OC3035682022-09-30 OC303568core:WithinOneYear2023-09-30 OC303568core:WithinOneYear2022-09-30 OC303568core:AfterOneYear2023-09-30 OC303568core:AfterOneYear2022-09-30 OC303568core:ShareCapital2023-09-30 OC303568core:ShareCapital2022-09-30 OC303568core:RevaluationReserve2023-09-30 OC303568core:RevaluationReserve2022-09-30 OC303568core:RetainedEarningsAccumulatedLosses2023-09-30 OC303568core:RetainedEarningsAccumulatedLosses2022-09-30 OC303568business:SmallEntities2022-10-012023-09-30 OC303568core:MotorVehicles2022-10-012023-09-30 OC303568countries:EnglandWales2022-10-012023-09-30 OC303568core:LandBuildings2022-09-30 OC303568core:MotorVehicles2022-09-30 OC303568core:LandBuildings2023-09-30 OC303568core:MotorVehicles2023-09-30 OC303568core:LandBuildings2022-10-012023-09-30 OC3035682021-10-012022-09-30 iso4217:GBP xbrli:pure
Registered No. OC303568 (England and Wales)
P&A Accountancy Services LLP Unaudited accounts for the year ended 30 September 2023
P&A Accountancy Services LLP LLP Information for the year ended 30 September 2023
Designated members
Mrs Jane Pucacco
Mr Nino Pucacco
Registered Number
OC303568 (England and Wales)
Registered Office
32 Thorpe Wood Thorpe Wood Business Park Peterborough Cambs PE3 6SR United Kingdom
Accountants
P&A Accountancy Services LLP 32 Thorpe Wood Thorpe Wood Business Park Peterborough County (optional) PE3 6SR
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P&A Accountancy Services LLP Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
726,716 
745,176 
Current assets
Debtors
3,925 
6,684 
Cash at bank and in hand
21,589 
10,561 
25,514 
17,245 
Creditors: amounts falling due within one year
(800)
(1,092)
Net current assets
24,714 
16,153 
Total assets less current liabilities
751,430 
761,329 
Creditors: amounts falling due after more than one year
(306,459)
(418,813)
Net assets attributable to members
444,971 
342,516 
Represented by:
Loans and other debts due to members
84,295 
84,295 
Members' other interests
Members' capital classified as equity
92,531 
(21,081)
Revaluation reserve
311,000 
311,000 
Other reserves
(42,855)
(31,698)
360,676 
258,221 
444,971 
342,516 
Total members' interests
Loans and other debts due to members
84,295 
84,295 
Members' other interests
360,676 
258,221 
444,971 
342,516 
For the year ending 30 September 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 1 February 2024.
Mr Nino Pucacco Designated member Limited Liability Partnership Registration No. OC303568
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P&A Accountancy Services LLP Notes to the Accounts for the year ended 30 September 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.
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:
Motor vehicles
10%
2
Statutory information
P&A Accountancy Services LLP is a limited liability partnership, incorporated in England and Wales, registration number OC303568. Its registered office is 32 Thorpe Wood, Thorpe Wood Business Park , Peterborough, Cambs, PE3 6SR, United Kingdom.
3
Tangible fixed assets
Land & buildings 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
600,000 
184,596 
784,596 
At 30 September 2023
600,000 
184,596 
784,596 
Depreciation
At 1 October 2022
- 
39,420 
39,420 
Charge for the year
- 
18,460 
18,460 
At 30 September 2023
- 
57,880 
57,880 
Net book value
At 30 September 2023
600,000 
126,716 
726,716 
At 30 September 2022
600,000 
145,176 
745,176 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security costs
582 
371 
Other creditors
218 
71 
Accruals
- 
650 
800 
1,092 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
306,459 
418,813 
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P&A Accountancy Services LLP Notes to the Accounts for the year ended 30 September 2023
6
Loans and other debts due to members
2023 
2022 
£ 
£ 
Loans from members
84,295 
84,295 
Amounts falling due within one year
84,295 
84,295 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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