1 April 2023 false Taxfiler 2024.4 OC337512business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 OC3375122023-03-31 OC3375122023-04-012024-03-31 OC337512business:AuditExemptWithAccountantsReport2023-04-012024-03-31 OC337512business:FullAccounts2023-04-012024-03-31 OC3375122024-03-31 OC337512business:PartnerLLP22023-04-012024-03-31 OC337512business:PartnerLLP32023-04-012024-03-31 OC337512business:RegisteredOffice2023-04-012024-03-31 OC3375122023-03-31 OC337512core:WithinOneYear2024-03-31 OC337512core:WithinOneYear2023-03-31 OC337512core:AfterOneYear2024-03-31 OC337512core:AfterOneYear2023-03-31 OC337512business:SmallEntities2023-04-012024-03-31 OC337512core:MotorVehicles2023-04-012024-03-31 OC337512core:FurnitureFittings2023-04-012024-03-31 OC337512core:ComputerEquipment2023-04-012024-03-31 OC337512countries:EnglandWales2023-04-012024-03-31 OC337512core:Goodwill2023-03-31 OC337512core:Goodwill2024-03-31 OC337512core:MotorVehicles2023-03-31 OC337512core:FurnitureFittings2023-03-31 OC337512core:ComputerEquipment2023-03-31 OC337512core:MotorVehicles2024-03-31 OC337512core:FurnitureFittings2024-03-31 OC337512core:ComputerEquipment2024-03-31 OC3375122022-04-012023-03-31 iso4217:GBP xbrli:pure
Registered No. OC337512 (England and Wales)
BoydenGroup LLP Unaudited accounts for the year ended 31 March 2024
BoydenGroup LLP LLP Information for the year ended 31 March 2024
Designated members
Mr John Forester
Mr Cameron Smith
Registered Number
OC337512 (England and Wales)
Registered Office
167-169 Great Portland Street London W1W 5PF
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BoydenGroup LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,579 
27,199 
Current assets
Debtors
57,616 
47,157 
Cash at bank and in hand
10,920 
15,409 
68,536 
62,566 
Creditors: amounts falling due within one year
(75,932)
(77,912)
Net current liabilities
(7,396)
(15,346)
Total assets less current liabilities
12,183 
11,853 
Creditors: amounts falling due after more than one year
(37,333)
(69,333)
Net liabilities attributable to members
(25,150)
(57,480)
Represented by:
Loans and other debts due to members
(25,150)
(57,480)
(25,150)
(57,480)
Total members' interests
Loans and other debts due to members
(25,150)
(57,480)
(25,150)
(57,480)
For the year ending 31 March 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 10 July 2024.
Mr John Forester Designated member Limited Liability Partnership Registration No. OC337512
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BoydenGroup LLP Notes to the Accounts for the year ended 31 March 2024
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time. If, at the Balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the Balance sheet date are carried forward as work in progress.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
3 year straight line
Foreign currencies
Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on translation are included in the profit and loss account.
2
Statutory information
BoydenGroup LLP is a limited liability partnership, incorporated in England and Wales, registration number OC337512. Its registered office is 167-169 Great Portland Street, London, W1W 5PF.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
129,280 
At 31 March 2024
129,280 
Amortisation
At 1 April 2023
129,280 
At 31 March 2024
129,280 
Net book value
At 31 March 2024
- 
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BoydenGroup LLP Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
71,028 
1,156 
5,303 
77,487 
Additions
- 
- 
788 
788 
Disposals
- 
(406)
(2,746)
(3,152)
At 31 March 2024
71,028 
750 
3,345 
75,123 
Depreciation
At 1 April 2023
46,762 
958 
2,568 
50,288 
Charge for the year
6,066 
40 
1,045 
7,151 
On disposals
- 
(349)
(1,546)
(1,895)
At 31 March 2024
52,828 
649 
2,067 
55,544 
Net book value
At 31 March 2024
18,200 
101 
1,278 
19,579 
At 31 March 2023
24,266 
198 
2,735 
27,199 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
32,000 
32,000 
Trade creditors
6,087 
1,546 
Taxes and social security costs
36,137 
42,087 
Other creditors
1,708 
2,279 
75,932 
77,912 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
37,333 
69,333 
7
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
(25,150)
(57,480)
Amounts falling due within one year
(25,150)
(57,480)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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