1 April 2023 false Taxfiler 2023.10 OC441608business:LimitedLiabilityPartnershipLLP2023-04-012023-08-31 OC4416082023-03-31 OC4416082023-04-012023-08-31 OC441608business:AuditExempt-NoAccountantsReport2023-04-012023-08-31 OC441608business:FullAccounts2023-04-012023-08-31 OC4416082023-08-31 OC441608business:PartnerLLP12023-04-012023-08-31 OC441608business:PartnerLLP22023-04-012023-08-31 OC441608business:RegisteredOffice2023-04-012023-08-31 OC4416082023-03-31 OC441608core:WithinOneYear2023-08-31 OC441608core:WithinOneYear2023-03-31 OC441608core:RetainedEarningsAccumulatedLosses2023-08-31 OC441608core:RetainedEarningsAccumulatedLosses2023-03-31 OC441608business:SmallEntities2023-04-012023-08-31 OC441608countries:EnglandWales2023-04-012023-08-31 OC441608core:Goodwill2023-03-31 OC441608core:IntangibleAssetsOtherThanGoodwill2023-03-31 OC441608core:Goodwill2023-04-012023-08-31 OC441608core:IntangibleAssetsOtherThanGoodwill2023-04-012023-08-31 OC441608core:Goodwill2023-08-31 OC441608core:IntangibleAssetsOtherThanGoodwill2023-08-31 OC4416082022-03-232023-03-31 iso4217:GBP xbrli:pure
Registered No. OC441608 (England and Wales)
B Swim Llp Unaudited accounts for the period from 1 April 2023 to 31 August 2023
B Swim Llp LLP Information for the period from 1 April 2023 to 31 August 2023
Designated members
Hannah Baird
Robert Baird
Registered Number
OC441608 (England and Wales)
Registered Office
36 Littlecote Gardens Appleton Warrington Cheshire WA4 5DL England
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B Swim Llp Statement of financial position as at 31 August 2023
31/08/2023 
31/03/2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
48,825 
Current assets
Debtors
- 
656 
Cash at bank and in hand
- 
21,400 
- 
22,056 
Creditors: amounts falling due within one year
- 
(2,961)
Net current assets
- 
19,095 
Net assets attributable to members
- 
67,920 
Represented by:
Loans and other debts due to members
243 
67,919 
Members' other interests
Other reserves
(243)
1 
67,920 
Total members' interests
Loans and other debts due to members
243 
67,919 
Members' other interests
(243)
1 
67,920 
For the period ending 31 August 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 16 February 2024.
Hannah Baird Designated member Limited Liability Partnership Registration No. OC441608
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B Swim Llp Notes to the Accounts for the period from 1 April 2023 to 31 August 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
B Swim Llp is a limited liability partnership, incorporated in England and Wales, registration number OC441608. Its registered office is 36 Littlecote Gardens, Appleton, Warrington, Cheshire, WA4 5DL, England.
3
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2023
41,700 
28,500 
70,200 
Disposals
(41,700)
(28,500)
(70,200)
At 31 August 2023
- 
- 
- 
Amortisation
At 1 April 2023
- 
21,375 
21,375 
On disposals
- 
(22,958)
(22,958)
Charge for the period
- 
1,583 
1,583 
At 31 August 2023
- 
- 
- 
Net book value
At 31 August 2023
- 
- 
- 
At 31 March 2023
41,700 
7,125 
48,825 
4
Creditors: amounts falling due within one year
31/08/2023 
31/03/2023 
£ 
£ 
Trade creditors
- 
3,288 
Taxes and social security costs
- 
(424)
Accruals
- 
97 
- 
2,961 
5
Loans and other debts due to members
31/08/2023 
31/03/2023 
£ 
£ 
Amounts due to members in respect of profits
243 
67,919 
Amounts falling due within one year
243 
67,919 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
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B Swim Llp Notes to the Accounts for the period from 1 April 2023 to 31 August 2023
6
Average number of employees
During the period the average number of employees was 2 (31/03/2023: 2).
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