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2021-07-01 2022-06-30 OC411951 frs-bus:PreferenceShareClass4 2021-06-30 OC411951 frs-bus:PreferenceShareClass4 2022-06-30 OC411951 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 OC411951 frs-bus:PreferenceShareClass5 2021-06-30 OC411951 frs-bus:PreferenceShareClass5 2022-06-30 OC411951 1 2021-07-01 2022-06-30 OC411951 1 2022-06-30 OC411951 1 2021-07-01 2022-06-30 OC411951 frs-core:LeasedAssets 2021-07-01 2022-06-30 OC411951 frs-core:OwnedAssets 2021-07-01 2022-06-30 OC411951 frs-core:CurrencyRisk 2021-07-01 2022-06-30 OC411951 frs-core:MarketRisk 2021-07-01 2022-06-30 OC411951 frs-core:InterestRateRisk 2021-07-01 2022-06-30 OC411951 frs-core:DeferredTaxation 2021-07-01 2022-06-30 OC411951 frs-core:DeferredTaxation 2021-06-30 OC411951 frs-core:DeferredTaxation 2022-06-30 OC411951 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC411951 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 OC411951 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 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Robert Lunn & Lowth LLP
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: OC411951
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 3,680 6,907
3,680 6,907
CURRENT ASSETS
Debtors 167,345 112,506
Cash at bank and in hand 30,551 56,775
197,896 169,281
Creditors: Amounts Falling Due Within One Year (47,215 ) (57,051 )
NET CURRENT ASSETS (LIABILITIES) 150,681 112,230
TOTAL ASSETS LESS CURRENT LIABILITIES 154,361 119,137
NET ASSETS ATTRIBUTABLE TO MEMBERS 154,361 119,137
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 124,361 89,137
124,361 89,137
Equity
Members' other interests
Members' capital 30,000 30,000
30,000 30,000
154,361 119,137
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 124,361 89,137
Members' other interests 30,000 30,000
154,361 119,137
Page 1
Page 2
For the year ending 30 June 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 Income Statement.
On behalf of the members
Ms Lesley Siemonek
Designated Member
5 December 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
Robert Lunn & Lowth LLP is a limited liability partnership, incorporated in England & Wales, registered number OC411951 . The Registered Office is 2 Sheep Street, Stratford upon Avon, Warwickshire, CV37 6EJ.
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.
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:
Office equipment 20% straight line
Fixtures & fittings 15% reducing balance
2.4. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 18 (2022: 19)
18 19
Page 3
Page 4
4. Tangible assets
Office equipment Fixtures & fittings Total
£ £ £
Cost
As at 1 July 2022 15,445 2,411 17,856
As at 30 June 2023 15,445 2,411 17,856
Depreciation
As at 1 July 2022 9,461 1,488 10,949
Provided during the period 3,089 138 3,227
As at 30 June 2023 12,550 1,626 14,176
Net Book Value
As at 30 June 2023 2,895 785 3,680
As at 1 July 2022 5,984 923 6,907
Page 4