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REGISTERED NUMBER: OC395248 (England and Wales)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

ACUITY INVESTMENTS LLP

ACUITY INVESTMENTS LLP (REGISTERED NUMBER: OC395248)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ACUITY INVESTMENTS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DESIGNATED MEMBERS: A J Barron
T H Franklin





REGISTERED OFFICE: 3 Putney Wharf Tower
Brewhouse Lane
London
SW15 2JQ





REGISTERED NUMBER: OC395248 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

ACUITY INVESTMENTS LLP (REGISTERED NUMBER: OC395248)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 786,000 720,500

CREDITORS
Amounts falling due within one year 5 2,000 2,000
NET CURRENT ASSETS 784,000 718,500
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

784,000

718,500

LOANS AND OTHER DEBTS DUE TO
MEMBERS

6

784,000

718,500

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 784,000 718,500

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 September 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 April 2024 and were signed by:





A J Barron - Designated member

ACUITY INVESTMENTS LLP (REGISTERED NUMBER: OC395248)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Acuity Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at fair value of the consideration received or receivable.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2022 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 786,000 720,500

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 2,000 2,000

6. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up, the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

7. ULTIMATE CONTROLLING PARTY

The LLP is jointly controlled by the designated members, no one member having control.