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Registered number: OC384372
Reflex Properties LLP
Unaudited Financial Statements
For The Year Ended 30 April 2023
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC384372
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 905,427 905,427
905,427 905,427
CURRENT ASSETS
Debtors 5 4,198 -
Cash at bank and in hand 587,705 550,794
591,903 550,794
Creditors: Amounts Falling Due Within One Year 6 (1,214,383 ) (1,173,274 )
NET CURRENT ASSETS (LIABILITIES) (622,480 ) (622,480 )
TOTAL ASSETS LESS CURRENT LIABILITIES 282,947 282,947
NET ASSETS ATTRIBUTABLE TO MEMBERS 282,947 282,947
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 100 100
Other amounts 282,847 282,847
282,947 282,947
282,947 282,947
TOTAL MEMBERS' INTEREST
Amounts due from members (4,198) -
Loans and other debts due to members within one year 282,947 282,947
278,749 282,947
Page 1
Page 2
For the year ending 30 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
Mr Antony Jones
Designated Member
09/11/2023
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
Reflex Properties LLP is a limited liability partnership, incorporated in England & Wales, registered number OC384372 . The Registered Office is 51 St. Marys Road, Tonbridge, Kent, TN9 2LE.
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. 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:
Freehold 0%
The members are of the opinion that the freehold property should not be depreciated due to a steady increase in the value of the asset.
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
Land & Property
Freehold
£
Cost
As at 1 May 2022 905,427
As at 30 April 2023 905,427
Net Book Value
As at 30 April 2023 905,427
As at 1 May 2022 905,427
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Amounts due from members 4,198 -
4,198 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,211,983 1,170,874
Accruals and deferred income 2,400 2,400
1,214,383 1,173,274
Page 4