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REGISTERED NUMBER: OC443229 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 JULY 2022 TO 31 JULY 2023

FOR

BERETAND LLP

BERETAND LLP (REGISTERED NUMBER: OC443229)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 22 JULY 2022 TO 31 JULY 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BERETAND LLP

GENERAL INFORMATION
FOR THE PERIOD 22 JULY 2022 TO 31 JULY 2023







DESIGNATED MEMBERS: Mrs B M Anderson
T D Anderson





REGISTERED OFFICE: 19 Thorncliffe Road
Oxford
OX2 7BA





REGISTERED NUMBER: OC443229 (England and Wales)





ACCOUNTANTS: Astral Accountancy Services Limited
Astral House
Granville Way
Bicester
Oxfordshire
OX26 4JT

BERETAND LLP (REGISTERED NUMBER: OC443229)

BALANCE SHEET
31 JULY 2023

Notes £    £   
FIXED ASSETS
Investment property 4 1,457,000

CURRENT ASSETS
Cash at bank 2,272

CREDITORS
Amounts falling due within one year 5 46,221
NET CURRENT LIABILITIES (43,949 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,413,051

CREDITORS
Amounts falling due after more than one year 6 893,967
NET ASSETS ATTRIBUTABLE TO
MEMBERS

519,084

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

519,084

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 519,084

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 period ended 31 July 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.

BERETAND LLP (REGISTERED NUMBER: OC443229)

BALANCE SHEET - continued
31 JULY 2023


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 19 April 2024 and were signed by:





Mrs B M Anderson - Designated member

BERETAND LLP (REGISTERED NUMBER: OC443229)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 22 JULY 2022 TO 31 JULY 2023

1. STATUTORY INFORMATION

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

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 1,457,000
At 31 July 2023 1,457,000
NET BOOK VALUE
At 31 July 2023 1,457,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Loans 38,733
Accruals and deferred income 7,488
46,221

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Loans 893,967

BERETAND LLP (REGISTERED NUMBER: OC443229)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 22 JULY 2022 TO 31 JULY 2023

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to Unsecured Creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to Creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the mount of 'Members' other interests.