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Registered number: OC376981
Juniper Investors LLP
Unaudited Financial Statements
For The Year Ended 31 July 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the partners on the preparation of the unaudited statutory accounts of Juniper Investors LLP For The Year Ended 31 July 2023
To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the accounts of Juniper Investors LLP which comprise the Profit and Loss Account, theI Balance Sheet and the related notes, from the partnership’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the partners of Juniper Investors LLP, as a body, in accordance with the terms of our engagement letter dated 5 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Juniper Investors LLP and state those matters that we have agreed to state to the partners of Juniper Investors LLP, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Juniper Investors LLP and its partners as a body for our work or for this report.
It is your duty to ensure that Juniper Investors LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Juniper Investors LLP. You consider that Juniper Investors LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Juniper Investors LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5th March 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: OC376981
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 69,021 71,575
Cash at bank and in hand 781 669
69,802 72,244
Creditors: Amounts Falling Due Within One Year 6 (40,134 ) (43,697 )
NET CURRENT ASSETS (LIABILITIES) 29,668 28,547
TOTAL ASSETS LESS CURRENT LIABILITIES 29,668 28,547
Creditors: Amounts Falling Due After More Than One Year 7 (25,168 ) (26,297 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 4,500 2,250
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 4,500 2,250
4,500 2,250
4,500 2,250
TOTAL MEMBERS' INTEREST
Amounts due from members (31,432) (33,385)
Loans and other debts due to members within one year 4,500 2,250
(26,932) (31,135)
Page 2
Page 3
For the year ending 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 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 Oliver Randell
Designated Member
5th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Juniper Investors LLP is a limited liability partnership, incorporated in England & Wales, registered number OC376981 . The Registered Office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.
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.

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:
Fixtures & Fittings 25% on Cost
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2022 876
As at 31 July 2023 876
Depreciation
As at 1 August 2022 876
As at 31 July 2023 876
Net Book Value
As at 31 July 2023 -
As at 1 August 2022 -
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 69,021 71,575
69,021 71,575
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,674 11,034
Bank loans and overdrafts 5,352 8,117
Other creditors 27,108 24,546
40,134 43,697
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,168 26,297
25,168 26,297
Page 5