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Registered number: OC392189
Salago (Totnes) LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
MAP Accountants & Business Advisors Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC392189
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 25,500 34,000
Tangible Assets 21,618 25,426
47,118 59,426
CURRENT ASSETS
Stocks 106,467 93,389
Debtors 19,366 14,412
Cash at bank and in hand 250,855 326,331
376,688 434,132
Creditors: Amounts Falling Due Within One Year (37,625 ) (42,835 )
NET CURRENT ASSETS (LIABILITIES) 339,063 391,297
TOTAL ASSETS LESS CURRENT LIABILITIES 386,181 450,723
Creditors: Amounts Falling Due After More Than One Year (20,843 ) (29,557 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 365,338 421,166
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 103,098 103,098
Other amounts 2,044 -
105,142 103,098
Equity
Members' other interests
Other reserves 260,196 318,068
260,196 318,068
365,338 421,166
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 105,142 103,098
Members' other interests 260,196 318,068
365,338 421,166
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 John Pilkington
Designated Member
30/01/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Salago (Totnes) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC392189 . The Registered Office is 56 High Street, Totnes, Devon, TQ9 5SQ.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold 17% Straight Line
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 33% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 9 (2022: 11)
9 11
Page 3