1 July 2022 false No description of principal activity Taxfiler 2023.14 OC417657business:LimitedLiabilityPartnershipLLP2022-07-012023-06-30 OC4176572022-06-30 OC4176572022-07-012023-06-30 OC417657business:AuditExemptWithAccountantsReport2022-07-012023-06-30 OC417657business:FullAccounts2022-07-012023-06-30 OC4176572023-06-30 OC417657business:PartnerLLP12022-07-012023-06-30 OC417657business:PartnerLLP32022-07-012023-06-30 OC417657business:RegisteredOffice2022-07-012023-06-30 OC4176572022-06-30 OC417657core:WithinOneYear2023-06-30 OC417657core:WithinOneYear2022-06-30 OC417657core:RetainedEarningsAccumulatedLosses2023-06-30 OC417657core:RetainedEarningsAccumulatedLosses2022-06-30 OC417657business:SmallEntities2022-07-012023-06-30 OC417657core:PlantMachinery2022-07-012023-06-30 OC417657countries:EnglandWales2022-07-012023-06-30 OC417657core:PlantMachinery2022-06-30 OC417657core:PlantMachinery2023-06-30 OC4176572021-07-012022-06-30 iso4217:GBP xbrli:pure
Registered No. OC417657 (England and Wales)
Central Car Sales Macclesfield LLP Unaudited accounts for the year ended 30 June 2023
Central Car Sales Macclesfield LLP LLP Information for the year ended 30 June 2023
Designated members
Mrs Louise Cairns
Mr Michael Pattison
Registered Number
OC417657 (England and Wales)
Registered Office
Macclesfield Cheshire SK11 7SP England
Accountants
Paul Austen Associates Ltd Riverside Mountbatten Way Congleton Cheshire CW12 1DY
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Central Car Sales Macclesfield LLP Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,938 
5,250 
Current assets
Inventories
15,000 
15,000 
Debtors
11,880 
6,470 
Cash at bank and in hand
5,498 
6 
32,378 
21,476 
Creditors: amounts falling due within one year
(54,646)
(51,115)
Net current liabilities
(22,268)
(29,639)
Net liabilities attributable to members
(18,330)
(24,389)
Represented by:
Loans and other debts due to members
123,998 
62,200 
Members' other interests
Other reserves
(142,328)
(86,589)
(18,330)
(24,389)
Total members' interests
Loans and other debts due to members
123,998 
62,200 
Members' other interests
(142,328)
(86,589)
(18,330)
(24,389)
For the year ending 30 June 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 8 February 2024.
Mr Michael Pattison Designated member Limited Liability Partnership Registration No. OC417657
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Central Car Sales Macclesfield LLP Notes to the Accounts for the year ended 30 June 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
2
Statutory information
Central Car Sales Macclesfield LLP is a limited liability partnership, incorporated in England and Wales, registration number OC417657. Its registered office is Macclesfield, Cheshire, SK11 7SP, England.
3
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2022
7,000 
At 30 June 2023
7,000 
Depreciation
At 1 July 2022
1,750 
Charge for the year
1,312 
At 30 June 2023
3,062 
Net book value
At 30 June 2023
3,938 
At 30 June 2022
5,250 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
9,280 
6,856 
Amounts owed to group undertakings and other participating interests
43,925 
43,925 
Taxes and social security costs
1,441 
334 
54,646 
51,115 
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Central Car Sales Macclesfield LLP Notes to the Accounts for the year ended 30 June 2023
5
Loans and other debts due to members
2023 
2022 
£ 
£ 
Loans from members
123,998 
62,200 
Amounts falling due within one year
123,998 
62,200 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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