New Radiation (2008) LLP Filleted Accounts Cover
New Radiation (2008) LLP
Registered No. OC339064
Information for Filing with the Registrar
31 July 2023
New Radiation (2008) LLP Balance Sheet Registrar
at
31 July 2023
Registered No.
OC339064
Notes
2023
2022
£
£
Fixed assets
Tangible assets
5
5,569
6,962
5,569
6,962
Current assets
Cash at bank and in hand
3,261
9,740
3,261
9,740
Creditors: Amounts falling due within one year
6
(14,708)
(23,268)
Net current liabilities
(11,447)
(13,528)
Total assets less current liabilities
(5,878)
(6,566)
Creditors: Amounts falling due after more than one year
7
(10,800)
(15,600)
Net liabilities attributable to members
(16,678)
(22,166)
Represented by:
Members' other interests
Other reserves
(16,678)
(22,166)
(16,678)
(22,166)
(16,678)
(22,166)
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
For the year ended 31 July 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) 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.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the members on 09 February 2024 and signed on its behalf by:
C.J.K. Yates
Designated member
09 February 2024
New Radiation (2008) LLP Notes to the Accounts Registrar
for the year ended 31 July 2023
1
General information
New Radiation (2008) LLP is a limited liability partnership and incorporated in England and Wales.
Its registered number is: OC339064
Its registered office is:
Pen Hill Farm
Bedchester
Shaftesbury
Dorset
SP7 0JW
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Members' remuneration and division of profits
Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Motor vehicles
20% reducing balance
Furniture, fittings and equipment
20% reducing balance
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Information in relation to members
2023
2022
Number
Number
The average number of members during the year :
2
2
4
Employees
2023
2022
Number
Number
The average number of persons employed during the year was:
0
0
5
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost
At 1 August 2022
15,0003,10218,102
At 31 July 2023
15,0003,10218,102
Depreciation
At 1 August 2022
8,9922,14811,140
Charge for the year
1,2021911,393
At 31 July 2023
10,1942,33912,533
Net book values
At 31 July 2023
4,8067635,569
At 31 July 2022
6,008
954
6,962
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
4,8004,800
Other loans
4,000500
Trade creditors
1,192231
Other taxes and social security
3,04915,977
Other creditors
9131,036
Accruals and deferred income
754724
14,70823,268
7
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
10,80015,600
10,80015,600
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
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