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OC407299 dpl-frs:Item7 2021-04-01 2022-03-31 OC407299 dpl-frs:Item7 2021-03-31 OC407299 dpl-frs:Item7 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 OC407299 dpl-frs:Item8 2021-04-01 2022-03-31 OC407299 dpl-frs:Item8 2021-03-31 OC407299 dpl-frs:Item8 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 OC407299 dpl-frs:Item9 2021-04-01 2022-03-31 OC407299 dpl-frs:Item9 2021-03-31 OC407299 dpl-frs:Item9 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 OC407299 dpl-frs:Item10 2021-04-01 2022-03-31 OC407299 dpl-frs:Item10 2021-03-31 OC407299 dpl-frs:Item10 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 OC407299 dpl-frs:Item11 2021-04-01 2022-03-31 OC407299 dpl-frs:Item11 2021-03-31 OC407299 dpl-frs:Item11 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 OC407299 dpl-frs:Item12 2021-04-01 2022-03-31 OC407299 dpl-frs:Item12 2021-03-31 OC407299 dpl-frs:Item12 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 OC407299 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC407299 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 OC407299 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 OC407299 1 2021-04-01 2022-03-31 OC407299 frs-countries:EnglandWales 2021-04-01 2022-03-31 OC407299 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC407299 frs-bus:PartnerLLP1 2022-03-31 OC407299 frs-bus:PartnerLLP1 2022-03-31 OC407299 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC407299 frs-bus:PartnerLLP2 2022-03-31 OC407299 frs-bus:PartnerLLP2 2022-03-31
Registered number: OC407299
P W Sugden LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC407299
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,787 3,934
14,787 3,934
CURRENT ASSETS
Debtors 5 - 26,358
Cash at bank and in hand 46,502 36,620
46,502 62,978
Creditors: Amounts Falling Due Within One Year 6 (3,069 ) (13,889 )
NET CURRENT ASSETS (LIABILITIES) 43,433 49,089
TOTAL ASSETS LESS CURRENT LIABILITIES 58,220 53,023
Creditors: Amounts Falling Due After More Than One Year 7 (10,836 ) -
NET ASSETS ATTRIBUTABLE TO MEMBERS 47,384 53,023
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 47,384 53,023
47,384 53,023
47,384 53,023
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 47,384 53,023
47,384 53,023
Page 1
Page 2
For the year ending 31 March 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 Philip Sugden
Designated Member
22/12/2023
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
P W Sugden LLP is a limited liability partnership, incorporated in England & Wales, registered number OC407299 . The Registered Office is Unit 11, Bingswood Industrial Estate, Whaley Bridge, High Peak, SK23 7LY.
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. 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:
Plant & Machinery 25% straight line per annum.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 24,554
Additions 17,494
Disposals (14,680 )
As at 31 March 2023 27,368
Depreciation
As at 1 April 2022 20,620
Provided during the period 4,289
Disposals (12,328 )
As at 31 March 2023 12,581
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2023 14,787
As at 1 April 2022 3,934
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 26,358
- 26,358
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,090 13,687
Bank loans and overdrafts 627 -
Other taxes and social security 352 202
3,069 13,889
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,836 -
10,836 -
Page 4