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Registered number: OC444926
AJHP Associates LLP
Unaudited Financial Statements
For the Period 6 December 2022 to 5 April 2024
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Chartered Accountant's report to the partners on the preparation of the unaudited statutory accounts of AJHP Associates LLP For the Period 6 December 2022 to 5 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of AJHP Associates LLP For the Period 6 December 2022 to 5 April 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the partners of AJHP Associates LLP, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of AJHP Associates LLP and state those matters that we have agreed to state to the partners of AJHP Associates LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AJHP Associates LLP and its partners, as a body, for our work or for this report.
It is your duty to ensure that AJHP Associates LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AJHP Associates LLP. You consider that AJHP Associates LLP is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of AJHP Associates LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
13 August 2024
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Page 1
Page 2
Balance Sheet
Registered number: OC444926
5 April 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,260
1,260
CURRENT ASSETS
Cash at bank and in hand 26,931
26,931
Creditors: Amounts Falling Due Within One Year 5 (1,164 )
NET CURRENT ASSETS (LIABILITIES) 25,767
TOTAL ASSETS LESS CURRENT LIABILITIES 27,027
NET ASSETS ATTRIBUTABLE TO MEMBERS 27,027
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 96,407
96,407
Equity
Members' other interests
Members' capital (69,380)
(69,380)
27,027
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 96,407
Members' other interests (69,380)
27,027
Page 2
Page 3
For the period ending 5 April 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 Andrew Penney
Partner
13 August 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AJHP Associates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC444926 . The Registered Office is Saxbys, St Pauls Cray Road, Chislehurst, BR7 6QA.
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:
Computer Equipment 33.33% Straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL
-
4. Tangible Assets
Computer Equipment
£
Cost
As at 6 December 2022 -
Additions 1,661
As at 5 April 2024 1,661
Depreciation
As at 6 December 2022 -
Provided during the period 401
As at 5 April 2024 401
Net Book Value
As at 5 April 2024 1,260
As at 6 December 2022 -
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
5 April 2024
£
Accruals and deferred income 1,164
1,164
Page 5