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Registered number: OC389689
Close Properties 2014 LLP
Unaudited Financial Statements
For The Year Ended 31 December 2023
Swift Refunds Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC389689
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 134,142 134,142
134,142 134,142
CURRENT ASSETS
Debtors 5 168 168
Cash at bank and in hand 455 455
623 623
Creditors: Amounts Falling Due Within One Year 6 (60,861 ) (60,861 )
NET CURRENT ASSETS (LIABILITIES) (60,238 ) (60,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES 73,904 73,904
NET ASSETS ATTRIBUTABLE TO MEMBERS 73,904 73,904
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (94,494) (94,494)
Other amounts 168,398 168,398
73,904 73,904
73,904 73,904
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 73,904 73,904
73,904 73,904
Page 1
Page 2
For the year ending 31 December 2023 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 Gareth D Thomas
Designated Member
14/08/2024
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
Close Properties 2014 LLP is a limited liability partnership, incorporated in England & Wales, registered number OC389689 . The Registered Office is 2-4 Abbott St, Wrexham, LL11 1TA.
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. 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:
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Investment Properties
£
Cost
As at 1 January 2023 134,142
As at 31 December 2023 134,142
Net Book Value
As at 31 December 2023 134,142
As at 1 January 2023 134,142
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 168 168
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,001 1,001
VAT 1,182 1,182
Other creditors 57,928 57,928
Accruals and deferred income 750 750
60,861 60,861
Page 4