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REGISTERED NUMBER: OC416967 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Best Hepworth LLP

Best Hepworth LLP (Registered number: OC416967)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Best Hepworth LLP

General Information
for the Year Ended 30 April 2023







DESIGNATED MEMBERS: Mrs S A Best
R G Hepworth





REGISTERED OFFICE: 1 Modder Street
Scunthorpe
Lincolnshire
DN16 2SH





REGISTERED NUMBER: OC416967 (England and Wales)





ACCOUNTANTS: KLB ACCOUNTS LIMITED
3 Saxon Lane
Belton
Doncaster
DN9 1SZ

Best Hepworth LLP (Registered number: OC416967)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,010,491 1,010,491

CURRENT ASSETS
Debtors 154,711 140,478
Cash at bank 4,328 2,358
159,039 142,836
CREDITORS
Amounts falling due within one year 5 662,738 641,135
NET CURRENT LIABILITIES (503,699 ) (498,299 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

506,792

512,192

CREDITORS
Amounts falling due after more than one
year

6

546,197

551,597
NET LIABILITIES ATTRIBUTABLE
TO MEMBERS

(39,405

)

(39,405

)

Best Hepworth LLP (Registered number: OC416967)

Balance Sheet - continued
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts (39,405 ) (39,405 )
(39,405 ) (39,405 )

TOTAL MEMBERS' INTERESTS
Members' other interests (39,405 ) (39,405 )
Amounts due from members (154,711 ) (140,478 )
(194,116 ) (179,883 )

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 April 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 24 April 2024 and were signed by:





R G Hepworth - Designated member

Best Hepworth LLP (Registered number: OC416967)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Best Hepworth 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

3. EMPLOYEE INFORMATION

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

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 May 2022
and 30 April 2023 1,010,491
NET BOOK VALUE
At 30 April 2023 1,010,491
At 30 April 2022 1,010,491

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 33,333 43,333
Hire purchase contracts - 1,282
Trade creditors 34,066 39,231
Other creditors 595,339 557,289
662,738 641,135

Best Hepworth LLP (Registered number: OC416967)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans 546,197 551,597