Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 OC332333 COCONUT NURSERY MANAGEMENT LIMITED Mr TIMOTHY WITTING Mrs YAEL WITTING iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC332333 2022-10-31 OC332333 2023-10-31 OC332333 2022-11-01 2023-10-31 OC332333 frs-core:CurrentFinancialInstruments 2023-10-31 OC332333 frs-core:Non-currentFinancialInstruments 2023-10-31 OC332333 frs-core:FurnitureFittings 2022-11-01 2023-10-31 OC332333 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 OC332333 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 OC332333 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 OC332333 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 OC332333 frs-bus:SmallEntities 2022-11-01 2023-10-31 OC332333 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 OC332333 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 OC332333 frs-countries:EnglandWales 2022-11-01 2023-10-31 OC332333 frs-bus:PartnerLLP1 2022-11-01 2023-10-31 OC332333 frs-bus:PartnerLLP2 2022-11-01 2023-10-31 OC332333 frs-bus:PartnerLLP3 2022-11-01 2023-10-31 OC332333 2021-10-31 OC332333 2022-10-31 OC332333 2021-11-01 2022-10-31 OC332333 frs-core:CurrentFinancialInstruments 2022-10-31 OC332333 frs-core:Non-currentFinancialInstruments 2022-10-31
Coconut Nursery LLP
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC332333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 26,468 27,938
26,468 27,938
CURRENT ASSETS
Debtors 2,900 1,970
Cash at bank and in hand 13,221 26,007
16,121 27,977
Creditors: Amounts Falling Due Within One Year 4 (50,537 ) (81,008 )
NET CURRENT ASSETS (LIABILITIES) (34,416 ) (53,031 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,948 ) (25,093 )
Creditors: Amounts Falling Due After More Than One Year 5 (17,832 ) (26,557 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (25,780 ) (51,650 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 247,386 173,656
247,386 173,656
Equity
Members' other interests
Members' capital (273,166) (225,306)
(273,166) (225,306)
(25,780) (51,650)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 247,386 173,656
Members' other interests (273,166) (225,306)
(25,780) (51,650)
Page 1
Page 2
For the year ending 31 October 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
Mrs YAEL WITTING
Designated Member
25/07/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Coconut Nursery LLp is a limited liability partnership, incorporated in England & Wales], registered number OC332333. The Registered Office is 10 Carlton Close, London, NW3 7UA.
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 comprises the invoiced value of goods and services supplied by the LLP, Value Added Tax not being applicable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Written off over term of lease
Fixtures & Fittings Nil Balance Cost to Depreciation
3. Average Number of Employees
Average number of employees, excluding members, during the year was as follows: 29 (2022: 25)
29 25
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,000 56,479
Bank loans and overdrafts 8,700 9,800
Other taxes and social security 19,777 8,633
Accruals and deferred income 1,060 6,096
50,537 81,008
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,832 26,557
The Bank Loan is related to the government recovery loan scheme and repayable within 5 years. £17,832 is repayable after 1 year but within 5 years. (2022 £26,557)
Page 3