REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
11 NOVEMBER 2022 TO 31 MARCH 2024 |
FOR |
PJFH LLP |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
11 NOVEMBER 2022 TO 31 MARCH 2024 |
FOR |
PJFH LLP |
PJFH LLP (REGISTERED NUMBER: OC444626) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 11 NOVEMBER 2022 TO 31 MARCH 2024 |
Page |
General Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 5 |
PJFH LLP |
GENERAL INFORMATION |
FOR THE PERIOD 11 NOVEMBER 2022 TO 31 MARCH 2024 |
DESIGNATED MEMBERS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Accountants |
Pharmacy Chambers |
High Street |
Wadhurst |
East Sussex |
TN5 6AP |
PJFH LLP (REGISTERED NUMBER: OC444626) |
BALANCE SHEET |
31 MARCH 2024 |
Notes | £ | £ |
FIXED ASSETS |
Investment property | 5 |
CURRENT ASSETS |
Debtors | 6 |
CREDITORS |
Amounts falling due within one year | 7 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
and |
NET ASSETS ATTRIBUTABLE TO MEMBERS |
166,723 |
PJFH LLP (REGISTERED NUMBER: OC444626) |
BALANCE SHEET - continued |
31 MARCH 2024 |
Notes | £ | £ |
LOANS AND OTHER DEBTS DUE TO MEMBERS |
8 |
264 |
MEMBERS' OTHER INTERESTS |
Capital accounts | 166,459 |
166,723 |
TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 8 | 264 |
Members' other interests | 166,459 |
166,723 |
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. |
PJFH LLP (REGISTERED NUMBER: OC444626) |
BALANCE SHEET - continued |
31 MARCH 2024 |
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 Profit and Loss Account has not been delivered. |
The financial statements were approved by the members of the LLP and authorised for issue on |
PJFH LLP (REGISTERED NUMBER: OC444626) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 11 NOVEMBER 2022 TO 31 MARCH 2024 |
1. | STATUTORY INFORMATION |
PJFH 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. | STATEMENT OF COMPLIANCE |
3. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets. |
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. |
Financial instruments |
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. |
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial Liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. |
Where the contractual terms of share capital to not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. |
Taxation |
Tax to be paid on the profits in the LLP are a personal liability of the members and therefore are not included as a tax charge or provision within these financial statements. |
4. | EMPLOYEE INFORMATION |
The average number of employees during the period was NIL. |
PJFH LLP (REGISTERED NUMBER: OC444626) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 11 NOVEMBER 2022 TO 31 MARCH 2024 |
5. | INVESTMENT PROPERTY |
Total |
£ |
COST |
Additions |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
The Members have agreed that the value of the property remains reasonable as at the 31st March 2024. |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Other debtors |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Accruals and deferred income |
8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
Loans and other debts due to members (other than members' capital classified as debt) rank after other creditors. |
If the LLP is wound up, and a surplus sum remains at the conclusion of the winding up, after payment of all money due to the creditors of the LLP and all expenses of the winding up, the liquidator shall pay that surplus sum to the Members in accordance with the respective proportions to which the Members share capital. |