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2023-03-31 OC343352 frs-bus:PartnerLLP1 2023-03-31 OC343352 frs-bus:PartnerLLP2 2022-04-01 2023-03-31 OC343352 frs-bus:PartnerLLP2 2023-03-31 OC343352 frs-bus:PartnerLLP2 2023-03-31 OC343352 frs-bus:PartnerLLP3 2022-04-01 2023-03-31 OC343352 frs-bus:PartnerLLP3 2023-03-31 OC343352 frs-bus:PartnerLLP3 2023-03-31
Registered number: OC343352
NICKWAKE LIMITED LIABILITY PARTNERSHIP
Unaudited Financial Statements
For the Period 1 April 2023 to 30 September 2023
AVASK Accounting & Business Consultants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC343352
30 September 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 150
Tangible Assets 5 - 356
- 506
CURRENT ASSETS
Stocks 6 - 85,899
Debtors 7 42,724 31,201
Cash at bank and in hand - 11,818
42,724 128,918
Creditors: Amounts Falling Due Within One Year 8 - (66,949 )
NET CURRENT ASSETS (LIABILITIES) 42,724 61,969
TOTAL ASSETS LESS CURRENT LIABILITIES 42,724 62,475
Creditors: Amounts Falling Due After More Than One Year 9 - (1,779 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 42,724 60,696
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability 42,724 60,696
42,724 60,696
42,724 60,696
TOTAL MEMBERS' INTEREST
Amounts due from members (42,724) -
Loans and other debts due to members 42,724 60,696
- 60,696
Page 1
Page 2
For the period ending 30 September 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
Mr Nicholas Moseley
Designated Member
02/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NICKWAKE LIMITED LIABILITY PARTNERSHIP is a limited liability partnership, incorporated in England & Wales, registered number OC343352 . The Registered Office is 27 John Morgan Close, Hook, Hampshire, RG27 9RP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery Straight Line 20%
Computer Equipment Straight Line 20%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2023: )
- -
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 150
Disposals (150 )
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 -
As at 1 April 2023 150
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 13,386
Disposals (13,386 )
Depreciation
As at 1 April 2023 13,030
Disposals (13,030 )
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 -
As at 1 April 2023 356
6. Stocks
30 September 2023 31 March 2023
£ £
Stock - 85,899
- 85,899
7. Debtors
30 September 2023 31 March 2023
£ £
Due within one year
Trade debtors - 19,681
Other debtors - 11,520
Amounts due from members 42,724 -
42,724 31,201
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
30 September 2023 31 March 2023
£ £
Trade creditors - 66,801
Bank loans and overdrafts - 148
- 66,949
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2023 31 March 2023
£ £
Bank loans - 1,779
- 1,779
Page 5