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REGISTERED NUMBER: OC411281 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2022 TO 31 OCTOBER 2023

FOR

CHALLENGER SITE SERVICES LLP

CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 September 2022 to 31 October 2023




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CHALLENGER SITE SERVICES LLP

GENERAL INFORMATION
for the Period 1 September 2022 to 31 October 2023







DESIGNATED MEMBERS: S Allen
R Allen
C M Allen
J Allen





REGISTERED OFFICE: 50 Winton Street
Ashton-under-Lyne
Lancashire
OL6 8NL





REGISTERED NUMBER: OC411281 (England and Wales)





ACCOUNTANTS: Moss & Williamson Limited
Chartered Accountants
Booth Street Chambers
Ashton-under-Lyne
Lancashire
OL6 7LQ

CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)

ABRIDGED BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 933,920 727,197

CURRENT ASSETS
Stocks 5,452 5,507
Debtors 340,646 351,683
Cash at bank and in hand 753,778 865,649
1,099,876 1,222,839
CREDITORS
Amounts falling due within one year 312,574 465,018
NET CURRENT ASSETS 787,302 757,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,721,222

1,485,018

CREDITORS
Amounts falling due after more than one
year

378,776

107,056
NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,342,446

1,377,962

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

1,222,982

1,258,498

MEMBERS' OTHER INTERESTS
Capital accounts 119,464 119,464
1,342,446 1,377,962

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 1,222,982 1,258,498
Members' other interests 119,464 119,464
1,342,446 1,377,962

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 October 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.

CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)

ABRIDGED BALANCE SHEET - continued
31 October 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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:




R Allen - Designated member




S Allen - Designated member


CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 September 2022 to 31 October 2023

1. STATUTORY INFORMATION

Challenger Site Services 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 35 (2022 - 35 ) .

CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 September 2022 to 31 October 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 2,212,874
Additions 709,425
Disposals (438,530 )
At 31 October 2023 2,483,769
DEPRECIATION
At 1 September 2022 1,485,677
Charge for period 344,698
Eliminated on disposal (280,526 )
At 31 October 2023 1,549,849
NET BOOK VALUE
At 31 October 2023 933,920
At 31 August 2022 727,197

5. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 154,179 196,188
Between one and five years 378,776 107,056
532,955 303,244

Non-cancellable operating leases
2023 2022
£    £   
Between one and five years 153,619 -

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 532,955 303,244

CHALLENGER SITE SERVICES LLP (REGISTERED NUMBER: OC411281)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 September 2022 to 31 October 2023

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2023 2022
£    £   
Amounts owed to members in respect of profits 1,222,982 1,258,498

Falling due within one year 1,222,982 1,258,498

In the event of the winding-up of the partnership no protection is afforded to unsecured creditors in preference to the amounts owing to members.