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2022-10-31 OC432028 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 OC432028 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 OC432028 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 OC432028 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 OC432028 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 OC432028 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 OC432028 frs-bus:FullAccounts 2021-11-01 2022-10-31 OC432028 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 OC432028 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 OC432028 frs-bus:FRS102 2021-11-01 2022-10-31 OC432028 frs-bus:MediumEntities 2021-11-01 2022-10-31 OC432028 frs-bus:SmallEntities 2021-11-01 2022-10-31 OC432028 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 OC432028 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 OC432028 frs-bus:Audited 2021-11-01 2022-10-31 OC432028 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 OC432028 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 OC432028 frs-core:CostValuation 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 OC432028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 OC432028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 OC432028 frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:ListedExchangeTraded 2021-10-31 OC432028 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 OC432028 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 OC432028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 OC432028 frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:UnlistedNon-exchangeTraded 2021-10-31 OC432028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 OC432028 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 OC432028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 OC432028 dpl-frs:CostSales 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales 2021-10-31 OC432028 dpl-frs:CostSales 2022-10-31 OC432028 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 OC432028 1 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 1 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 1 2022-10-31 OC432028 2 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 2 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 2 2022-10-31 OC432028 3 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 3 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 3 2022-10-31 OC432028 4 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 4 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 4 2022-10-31 OC432028 5 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 5 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 5 2022-10-31 OC432028 6 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 6 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 6 2022-10-31 OC432028 7 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 7 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 7 2022-10-31 OC432028 8 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 8 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 8 2022-10-31 OC432028 9 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 9 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 9 2022-10-31 OC432028 10 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 10 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 10 2022-10-31 OC432028 11 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 11 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 11 2022-10-31 OC432028 12 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 12 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 12 2022-10-31 OC432028 13 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 13 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 13 2022-10-31 OC432028 14 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 14 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 14 2022-10-31 OC432028 15 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 15 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 15 2022-10-31 OC432028 16 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 16 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 16 2022-10-31 OC432028 17 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 17 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 17 2022-10-31 OC432028 18 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 18 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 18 2022-10-31 OC432028 19 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 19 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 19 2022-10-31 OC432028 20 2021-11-01 2022-10-31 OC432028 frs-core:CurrentFinancialInstruments 20 2022-10-31 OC432028 frs-core:Non-currentFinancialInstruments 20 2022-10-31 OC432028 dpl-frs:Item1 2021-11-01 2022-10-31 OC432028 dpl-frs:Item1 2021-10-31 OC432028 dpl-frs:Item1 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 OC432028 dpl-frs:Item2 2021-11-01 2022-10-31 OC432028 dpl-frs:Item2 2021-10-31 OC432028 dpl-frs:Item2 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 OC432028 dpl-frs:Item3 2021-11-01 2022-10-31 OC432028 dpl-frs:Item3 2021-10-31 OC432028 dpl-frs:Item3 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 OC432028 dpl-frs:Item4 2021-11-01 2022-10-31 OC432028 dpl-frs:Item4 2021-10-31 OC432028 dpl-frs:Item4 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 OC432028 dpl-frs:Item5 2021-11-01 2022-10-31 OC432028 dpl-frs:Item5 2021-10-31 OC432028 dpl-frs:Item5 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 OC432028 dpl-frs:Item6 2021-11-01 2022-10-31 OC432028 dpl-frs:Item6 2021-10-31 OC432028 dpl-frs:Item6 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 OC432028 dpl-frs:Item7 2021-11-01 2022-10-31 OC432028 dpl-frs:Item7 2021-10-31 OC432028 dpl-frs:Item7 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 OC432028 dpl-frs:Item8 2021-11-01 2022-10-31 OC432028 dpl-frs:Item8 2021-10-31 OC432028 dpl-frs:Item8 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 OC432028 dpl-frs:Item9 2021-11-01 2022-10-31 OC432028 dpl-frs:Item9 2021-10-31 OC432028 dpl-frs:Item9 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 OC432028 dpl-frs:Item10 2021-11-01 2022-10-31 OC432028 dpl-frs:Item10 2021-10-31 OC432028 dpl-frs:Item10 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 OC432028 dpl-frs:Item11 2021-11-01 2022-10-31 OC432028 dpl-frs:Item11 2021-10-31 OC432028 dpl-frs:Item11 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 OC432028 dpl-frs:Item12 2021-11-01 2022-10-31 OC432028 dpl-frs:Item12 2021-10-31 OC432028 dpl-frs:Item12 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 OC432028 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 OC432028 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 OC432028 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 OC432028 1 2021-11-01 2022-10-31 OC432028 frs-countries:EnglandWales 2021-11-01 2022-10-31 OC432028 frs-bus:PartnerLLP2 2021-11-01 2022-10-31 OC432028 frs-bus:PartnerLLP2 2022-10-31 OC432028 frs-bus:PartnerLLP2 2022-10-31 OC432028 frs-bus:PartnerLLP1 2021-11-01 2022-10-31 OC432028 frs-bus:PartnerLLP1 2022-10-31 OC432028 frs-bus:PartnerLLP1 2022-10-31
Registered number: OC432028
Aran Advisors LLP
Unaudited Financial Statements
For The Year Ended 31 October 2023
KEW Accountants & Tax Specialists Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC432028
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 961 27
Cash at bank and in hand 139,940 17,769
140,901 17,796
Creditors: Amounts Falling Due Within One Year 5 (24,444 ) (2,180 )
NET CURRENT ASSETS (LIABILITIES) 116,457 15,616
TOTAL ASSETS LESS CURRENT LIABILITIES 116,457 15,616
NET ASSETS ATTRIBUTABLE TO MEMBERS 116,457 15,616
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 13 -
Other amounts 116,344 15,516
116,357 15,516
Equity
Members' other interests
Members' capital 100 100
100 100
116,457 15,616
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 116,357 15,516
Members' other interests 100 100
116,457 15,616
Page 1
Page 2
For the year ending 31 October 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
RTFQ-ATFQ Limited
Designated Member
05/03/2024
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
Aran Advisors LLP is a limited liability partnership, incorporated in England & Wales, registered number OC432028 . The Registered Office is Business Development Centre, Stafford Park 4, Telford, TF3 3BA.
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. Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits). 
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP. 
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities. 
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position. 
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position. 
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment. 
All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.
Page 3
Page 4
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the LLP becomes a party to the contractual provisions of the instrument. 
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost. 
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. 
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. 
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. 
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 928 27
Other debtors 33 -
961 27
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 23,984 1,242
Accruals 460 938
24,444 2,180
Page 4