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Registered number: OC376000
ROBINSON ESCOTT PLANNING LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Keith Withall & Co. Ltd
Chartered Accountants
Downe House
303 High Street
Orpington
Kent
BR6 0NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC376000
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,746 18,416
33,746 18,416
CURRENT ASSETS
Debtors 5 124,205 96,375
Cash at bank and in hand 199,349 155,397
323,554 251,772
Creditors: Amounts Falling Due Within One Year 6 (167,513 ) (130,550 )
NET CURRENT ASSETS (LIABILITIES) 156,041 121,222
TOTAL ASSETS LESS CURRENT LIABILITIES 189,787 139,638
Creditors: Amounts Falling Due After More Than One Year 7 (11,667 ) (21,667 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 178,120 117,971
REPRESENTED BY:
Equity
Members' other interests
Members' capital 117,971 140,248
Other reserves 60,149 (22,277)
178,120 117,971
TOTAL MEMBERS' INTEREST
Members' other interests 178,120 117,971
178,120 117,971
Page 1
Page 2
For the year ending 31 March 2024 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
Mr JOHN ESCOTT
Designated Member
13/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ROBINSON ESCOTT PLANNING LLP is a limited liability partnership, incorporated in England & Wales, registered number OC376000 . The Registered Office is DOWNE HOUSE, 303 HIGH STREET, ORPINGTON, KENT, BR6 0NN.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 25% on written down value
Plant & Machinery 25% on written down value
Motor Vehicles 25% on written down value
Fixtures & Fittings 25% on written down value
Computer Equipment 25% on written down value
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 9 (2023: 10)
9 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 5,752 - 32,217 38,168 76,137
Additions 9,590 16,988 - - 26,578
As at 31 March 2024 15,342 16,988 32,217 38,168 102,715
Depreciation
As at 1 April 2023 2,517 - 23,412 31,792 57,721
Provided during the period 3,206 4,247 2,201 1,594 11,248
As at 31 March 2024 5,723 4,247 25,613 33,386 68,969
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 9,619 12,741 6,604 4,782 33,746
As at 1 April 2023 3,235 - 8,805 6,376 18,416
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 102,520 75,979
Prepayments and accrued income 21,295 20,006
Other debtors 390 390
124,205 96,375
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 26,453 6,326
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 20,022 18,010
VAT 43,875 52,279
Other creditors 737 707
Pension creditor 1,235 -
Capital on Tap 546 -
Accruals and deferred income 64,645 43,228
167,513 130,550
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,667 21,667
11,667 21,667
Page 4