The Bookkeeping Department LLP Filleted Accounts Cover |
Registered No. OC430663 | |||||||||
The Bookkeeping Department LLP Balance Sheet Registrar |
at | ||||||||||
Registered No. | Notes | 2024 | 2023 | |||||||
£ | £ | |||||||||
Fixed assets | ||||||||||
Tangible assets | 5 | 50,789 | 56,850 | |||||||
50,789 | 56,850 | |||||||||
Current assets | ||||||||||
Debtors | 6 | 38,849 | 37,493 | |||||||
Cash at bank and in hand | 70,077 | 59,981 | ||||||||
108,926 | 97,474 | |||||||||
Creditors: Amounts falling due within one year | 7 | (46,174) | (45,239) | |||||||
Net current assets | 62,752 | 52,235 | ||||||||
Total assets less current liabilities | 113,541 | 109,085 | ||||||||
Creditors: Amounts falling due after more than one year | 8 | (48,346) | (55,167) | |||||||
Net assets attributable to members | 65,195 | 53,918 | ||||||||
Represented by: | ||||||||||
Loans and other debts due to members | 65,195 | 53,918 | ||||||||
65,195 | 53,918 | |||||||||
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account. | ||||||||||
Approved by the members on 09 August 2024 and signed on its behalf by: | ||||||||||
A. Moffat | ||||||||||
Designated member | ||||||||||
09 August 2024 |
The Bookkeeping Department LLP Notes to the Accounts Registrar |
for the year ended 31 March 2024 | ||||||||||||||||
1 | General information | |||||||||||||||
The Bookkeeping Department LLP is a limited liability partnership and incorporated in England and Wales. | ||||||||||||||||
Its registered number is: OC430663 | ||||||||||||||||
Its registered office is: | ||||||||||||||||
2 | Accounting policies |
Revenue recognition | ||||||||||||||||
services in the ordinary course of the LLP’s activities. Turnover is shown net of sales less value added tax, returns, rebates and discounts. The LLP recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for the delivery of services under prevailing contractual terms. | ||||||||||||||||
Members' remuneration and division of profits | ||||||||||||||||
No remuneration is paid to any member under a contract of employment. Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'. | ||||||||||||||||
Government grants | ||||||||||||||||
under the accruals method, on a systematic basis over the periods in which the related costs are recorded for which the grant is intended to compensate. | ||||||||||||||||
Tangible fixed assets and depreciation | ||||||||||||||||
Freehold buildings | ||||||||||||||||
Motor vehicles | ||||||||||||||||
Furniture, fittings and equipment | ||||||||||||||||
Trade debtors | ||||||||||||||||
business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the LLP will not be able to collect all amounts due according to the original terms of the receivables. | ||||||||||||||||
Borrowings | ||||||||||||||||
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the LLP has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. | ||||||||||||||||
Members' Interests | ||||||||||||||||
Members' interests are classified as either equity or debt. Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves. Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members. | ||||||||||||||||
Leases and hire purchase contracts | ||||||||||||||||
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. | ||||||||||||||||
Taxation | ||||||||||||||||
Defined contribution pensions | ||||||||||||||||
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the LLP in independently administered funds. | ||||||||||||||||
3 | Information in relation to members | |||||||||||||||
2024 | 2023 | |||||||||||||||
Number | Number | |||||||||||||||
The average number of members during the year : | 2 | 2 | ||||||||||||||
4 | Employees | |||||||||||||||
2024 | 2023 | |||||||||||||||
Number | Number | |||||||||||||||
The average number of persons employed during the year was: | ||||||||||||||||
5 | Tangible fixed assets | |||||||||||||||
Land and buildings | Motor vehicles | Fixtures, fittings and equipment | Total | |||||||||||||
£ | £ | £ | £ | |||||||||||||
Cost | ||||||||||||||||
At 1 April 2023 | ||||||||||||||||
Additions | ||||||||||||||||
Disposals | ( | ( | ||||||||||||||
At 31 March 2024 | ||||||||||||||||
Depreciation | ||||||||||||||||
At 1 April 2023 | ||||||||||||||||
Charge for the year | ||||||||||||||||
Disposals | ( | ( | ||||||||||||||
At 31 March 2024 | ||||||||||||||||
Net book values | ||||||||||||||||
At 31 March 2024 | ||||||||||||||||
At 31 March 2023 | ||||||||||||||||
6 | Debtors | |||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Trade debtors | ||||||||||||||||
Other debtors | ||||||||||||||||
Prepayments and accrued income | ||||||||||||||||
7 | Creditors: | |||||||||||||||
amounts falling due within one year | ||||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Bank loans and overdrafts | ||||||||||||||||
Obligations under finance lease and hire purchase contracts | ||||||||||||||||
Trade creditors | ||||||||||||||||
Other taxes and social security | ||||||||||||||||
Other creditors | ||||||||||||||||
Accruals and deferred income | ||||||||||||||||
8 | Creditors: | |||||||||||||||
amounts falling due after more than one year | ||||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Bank loans and overdrafts | ||||||||||||||||
Obligations under finance lease and hire purchase contracts | ||||||||||||||||
Liabilities repayable in more than five years after the balance sheet date | ||||||||||||||||
Amount repayable by instalments | 11,361 | 16,611 | ||||||||||||||
9 | Loans and other debts due to members | |||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Amounts due to members in respect of profits | 65,195 | 53,918 | ||||||||||||||
65,195 | 53,918 | |||||||||||||||
Amounts falling due within one year | 65,195 | 53,918 | ||||||||||||||
65,195 | 53,918 | |||||||||||||||