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2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 OC314127 dpl-frs:Item6 2022-08-01 2023-07-31 OC314127 dpl-frs:Item6 2022-07-31 OC314127 dpl-frs:Item6 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 OC314127 dpl-frs:Item7 2022-08-01 2023-07-31 OC314127 dpl-frs:Item7 2022-07-31 OC314127 dpl-frs:Item7 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 OC314127 dpl-frs:Item8 2022-08-01 2023-07-31 OC314127 dpl-frs:Item8 2022-07-31 OC314127 dpl-frs:Item8 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 OC314127 dpl-frs:Item9 2022-08-01 2023-07-31 OC314127 dpl-frs:Item9 2022-07-31 OC314127 dpl-frs:Item9 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 OC314127 dpl-frs:Item10 2022-08-01 2023-07-31 OC314127 dpl-frs:Item10 2022-07-31 OC314127 dpl-frs:Item10 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 OC314127 dpl-frs:Item11 2022-08-01 2023-07-31 OC314127 dpl-frs:Item11 2022-07-31 OC314127 dpl-frs:Item11 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 OC314127 dpl-frs:Item12 2022-08-01 2023-07-31 OC314127 dpl-frs:Item12 2022-07-31 OC314127 dpl-frs:Item12 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 OC314127 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 OC314127 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 OC314127 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 OC314127 1 2022-08-01 2023-07-31 OC314127 frs-countries:EnglandWales 2022-08-01 2023-07-31 OC314127 frs-bus:PartnerLLP1 2022-08-01 2023-07-31 OC314127 frs-bus:PartnerLLP1 2023-07-31 OC314127 frs-bus:PartnerLLP1 2023-07-31 OC314127 frs-bus:PartnerLLP2 2022-08-01 2023-07-31 OC314127 frs-bus:PartnerLLP2 2023-07-31 OC314127 frs-bus:PartnerLLP2 2023-07-31 OC314127 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 OC314127 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 OC314127 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 OC314127 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 OC314127 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 OC314127 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 OC314127 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 OC314127 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 OC314127 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 OC314127 2021-07-31 OC314127 2022-07-31 OC314127 2021-08-01 2022-07-31 OC314127 frs-core:CurrentFinancialInstruments 2022-07-31 OC314127 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 OC314127 frs-core:Non-currentFinancialInstruments 2022-07-31 OC314127 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 OC314127 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 OC314127 frs-core:CurrentFinancialInstruments 2022-07-31 OC314127 frs-core:AfterOneYear 2021-08-01 2022-07-31 OC314127 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 OC314127 frs-core:BetweenOneFiveYears 2022-07-31 OC314127 frs-core:ComputerEquipment 2022-07-31 OC314127 frs-core:ComputerEquipment 2021-08-01 2022-07-31 OC314127 frs-core:ComputerEquipment 2021-07-31 OC314127 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 OC314127 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 OC314127 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 OC314127 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 OC314127 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 OC314127 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 OC314127 frs-core:FurnitureFittings 2022-07-31 OC314127 frs-core:FurnitureFittings 2021-08-01 2022-07-31 OC314127 frs-core:FurnitureFittings 2021-07-31 OC314127 frs-core:NetGoodwill 2022-07-31 OC314127 frs-core:NetGoodwill 2021-08-01 2022-07-31 OC314127 frs-core:NetGoodwill 2021-07-31 OC314127 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 OC314127 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 OC314127 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 OC314127 frs-core:LandBuildings 2022-07-31 OC314127 frs-core:LandBuildings 2021-08-01 2022-07-31 OC314127 frs-core:LandBuildings 2021-07-31 OC314127 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 OC314127 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 OC314127 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 OC314127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 OC314127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 OC314127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 OC314127 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 OC314127 frs-core:MoreThanFiveYears 2022-07-31 OC314127 frs-core:MotorVehicles 2022-07-31 OC314127 frs-core:MotorVehicles 2021-08-01 2022-07-31 OC314127 frs-core:MotorVehicles 2021-07-31 OC314127 frs-core:OtherResidualIntangibleAssets 2022-07-31 OC314127 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 OC314127 frs-core:OtherResidualIntangibleAssets 2021-07-31 OC314127 frs-core:PlantMachinery 2022-07-31 OC314127 frs-core:PlantMachinery 2021-08-01 2022-07-31 OC314127 frs-core:PlantMachinery 2021-07-31 OC314127 frs-core:Secured 2022-07-31 OC314127 frs-core:Unsecured 2022-07-31 OC314127 frs-core:WithinOneYear 2021-08-01 2022-07-31 OC314127 frs-core:WithinOneYear 2022-07-31 OC314127 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 OC314127 frs-core:CapitalRedemptionReserve 2021-07-31 OC314127 frs-core:CapitalRedemptionReserve 2022-07-31 OC314127 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 OC314127 frs-core:OtherReservesSubtotal 2021-07-31 OC314127 frs-core:OtherReservesSubtotal 2022-07-31 OC314127 frs-core:RevaluationReserve 2021-08-01 2022-07-31 OC314127 frs-core:RevaluationReserve 2021-07-31 OC314127 frs-core:RevaluationReserve 2022-07-31 OC314127 frs-core:SharePremium 2021-08-01 2022-07-31 OC314127 frs-core:SharePremium 2021-07-31 OC314127 frs-core:SharePremium 2022-07-31 OC314127 frs-core:ShareCapital 2021-08-01 2022-07-31 OC314127 frs-core:ShareCapital 2021-07-31 OC314127 frs-core:ShareCapital 2022-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 OC314127 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 OC314127 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 OC314127 frs-countries:Europe 2021-08-01 2022-07-31 OC314127 frs-countries:NorthAmerica 2021-08-01 2022-07-31 OC314127 frs-countries:SouthAmerica 2021-08-01 2022-07-31 OC314127 frs-countries:Asia 2021-08-01 2022-07-31 OC314127 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 OC314127 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 OC314127 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 OC314127 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 OC314127 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 OC314127 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 OC314127 frs-bus:FullAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:FRS102 2021-08-01 2022-07-31 OC314127 frs-bus:MediumEntities 2021-08-01 2022-07-31 OC314127 frs-bus:SmallEntities 2021-08-01 2022-07-31 OC314127 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 OC314127 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 OC314127 frs-bus:Audited 2021-08-01 2022-07-31 OC314127 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 OC314127 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 OC314127 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC314127 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC314127 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC314127 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass1 2021-07-31 OC314127 frs-bus:OrdinaryShareClass1 2022-07-31 OC314127 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass2 2021-07-31 OC314127 frs-bus:OrdinaryShareClass2 2022-07-31 OC314127 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass3 2021-07-31 OC314127 frs-bus:OrdinaryShareClass3 2022-07-31 OC314127 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass4 2021-07-31 OC314127 frs-bus:OrdinaryShareClass4 2022-07-31 OC314127 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 OC314127 frs-bus:OrdinaryShareClass5 2021-07-31 OC314127 frs-bus:OrdinaryShareClass5 2022-07-31 OC314127 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 OC314127 frs-bus:PreferenceShareClass1 2021-07-31 OC314127 frs-bus:PreferenceShareClass1 2022-07-31 OC314127 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 OC314127 frs-bus:PreferenceShareClass2 2021-07-31 OC314127 frs-bus:PreferenceShareClass2 2022-07-31 OC314127 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 OC314127 frs-bus:PreferenceShareClass3 2021-07-31 OC314127 frs-bus:PreferenceShareClass3 2022-07-31 OC314127 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 OC314127 frs-bus:PreferenceShareClass4 2021-07-31 OC314127 frs-bus:PreferenceShareClass4 2022-07-31 OC314127 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 OC314127 frs-bus:PreferenceShareClass5 2021-07-31 OC314127 frs-bus:PreferenceShareClass5 2022-07-31 OC314127 1 2021-08-01 2022-07-31 OC314127 1 2022-07-31 OC314127 1 2021-08-01 2022-07-31 OC314127 frs-core:LeasedAssets 2021-08-01 2022-07-31 OC314127 frs-core:OwnedAssets 2021-08-01 2022-07-31 OC314127 frs-core:CurrencyRisk 2021-08-01 2022-07-31 OC314127 frs-core:MarketRisk 2021-08-01 2022-07-31 OC314127 frs-core:InterestRateRisk 2021-08-01 2022-07-31 OC314127 frs-core:DeferredTaxation 2021-08-01 2022-07-31 OC314127 frs-core:DeferredTaxation 2021-07-31 OC314127 frs-core:DeferredTaxation 2022-07-31 OC314127 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC314127 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 OC314127 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 OC314127 frs-core:ProvisionsDeferredTax 2022-07-31 OC314127 frs-core:OtherDeferredTax 2022-07-31 OC314127 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 OC314127 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 OC314127 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 OC314127 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 OC314127 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 OC314127 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC314127 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 OC314127 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 OC314127 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 OC314127 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 OC314127 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 OC314127 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 OC314127 frs-core:TaxCreditsDeferredTax 2022-07-31 OC314127 frs-core:CostValuation 2021-07-31 OC314127 frs-core:AdditionsToInvestments 2022-07-31 OC314127 frs-core:DisposalsRepaymentsInvestments 2022-07-31 OC314127 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 OC314127 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 OC314127 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 OC314127 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 OC314127 frs-core:CostValuation 2022-07-31 OC314127 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 OC314127 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 OC314127 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 OC314127 frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:ListedExchangeTraded 2021-07-31 OC314127 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 OC314127 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 OC314127 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC314127 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Registered number: OC314127
H & R Estates LLP
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC314127
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 420,000 420,000
420,000 420,000
CURRENT ASSETS
Debtors 5 11,737 414
Cash at bank and in hand 105,707 89,028
117,444 89,442
Creditors: Amounts Falling Due Within One Year 6 (3,460 ) (3,460 )
NET CURRENT ASSETS (LIABILITIES) 113,984 85,982
TOTAL ASSETS LESS CURRENT LIABILITIES 533,984 505,982
NET ASSETS ATTRIBUTABLE TO MEMBERS 533,984 505,982
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 533,984 505,982
533,984 505,982
533,984 505,982
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 533,984 505,982
533,984 505,982
Page 1
Page 2
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 Anthony Norton
Designated Member
18/12/2023
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
H & R Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC314127 . The Registered Office is Thorney Fen, Rosslyn Lane, Cuddington, Northwich, Cheshire, CW8 2JZ.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Members' participation rights
The LLP divides profit according to the signed Members' Agreement whereby profits are allocated in profit sharing ratios prevailing at the time.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost
As at 1 August 2022 420,000
As at 31 July 2023 420,000
Net Book Value
As at 31 July 2023 420,000
As at 1 August 2022 420,000
The investment properties were valued by A J Norton, who is a designated member of the LLP, on 31 July 2023 at open market value.
Cost or valuation as at 31 July 2023 represented by:
Investment Properties
£
At cost 420,000
420,000
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 11,737 414
11,737 414
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 3,460 3,460
3,460 3,460
Page 4