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REGISTERED NUMBER: OC444626 (England and Wales)















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: Mr P Murphy
Mrs J L Murphy
Mr F J M Murphy





REGISTERED OFFICE: Eriviat Hall
Pentrefoalas Road
Henllan
Denbigh, Clwyd
LL16 5RR





REGISTERED NUMBER: OC444626 (England and Wales)





ACCOUNTANTS: Honey Barrett Limited
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 5 166,459

CURRENT ASSETS
Debtors 6 1,164

CREDITORS
Amounts falling due within one year 7 900
NET CURRENT ASSETS 264
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 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 March 2024.

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


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 1 August 2024 and were signed by:





Mr P Murphy - Designated member

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

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.

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 166,459
At 31 March 2024 166,459
NET BOOK VALUE
At 31 March 2024 166,459

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 1,164

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Accruals and deferred income 900

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.