1 April 2023 false No description of principal activity Taxfiler 2024.5 SO300374business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 SO3003742023-03-31 SO3003742023-04-012024-03-31 SO300374business:AuditExemptWithAccountantsReport2023-04-012024-03-31 SO300374business:FullAccounts2023-04-012024-03-31 SO3003742024-03-31 SO300374business:PartnerLLP12023-04-012024-03-31 SO300374business:PartnerLLP22023-04-012024-03-31 SO300374business:RegisteredOffice2023-04-012024-03-31 SO3003742023-03-31 SO300374core:WithinOneYear2024-03-31 SO300374core:WithinOneYear2023-03-31 SO300374core:ShareCapital2024-03-31 SO300374core:ShareCapital2023-03-31 SO300374business:SmallEntities2023-04-012024-03-31 SO300374countries:Scotland2023-04-012024-03-31 SO3003742022-04-012023-03-31 iso4217:GBP xbrli:pure
Registered No. SO300374 (Scotland)
JBP (Aberdeen) LLP Unaudited accounts for the year ended 31 March 2024
JBP (Aberdeen) LLP LLP Information for the year ended 31 March 2024
Designated members
Mr Mark Skinner
Mr Brian Thomson
Registered Number
SO300374 (Scotland)
Registered Office
Mr B P Thomson Denwell Insch Aberdeenshire AB52 6TE United Kingdom
Accountants
21 MAC Ltd The Spindles Mill of Pitcaple Inverurie Aberdeenshire AB51 5DX
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JBP (Aberdeen) LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
573,721 
573,721 
Current assets
Cash at bank and in hand
27,985 
525,235 
Creditors: amounts falling due within one year
(1,250)
(1,900)
Net current assets
26,735 
523,335 
Net assets attributable to members
600,456 
1,097,056 
Represented by:
Loans and other debts due to members
500,456 
997,056 
Members' other interests
Members' capital classified as equity
100,000 
100,000 
600,456 
1,097,056 
Total members' interests
Loans and other debts due to members
500,456 
997,056 
Members' other interests
100,000 
100,000 
600,456 
1,097,056 
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 15 August 2024.
Mr Brian Thomson Designated member Limited Liability Partnership Registration No. SO300374
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JBP (Aberdeen) 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.
2
Statutory information
JBP (Aberdeen) LLP is a limited liability partnership, incorporated in Scotland, registration number SO300374. Its registered office is Mr B P Thomson , Denwell, Insch, Aberdeenshire, AB52 6TE, United Kingdom.
3
Investment property
2024 
£ 
Fair value at 1 April 2023
573,721 
At 31 March 2024
573,721 
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
- 
700 
Accruals
1,250 
1,200 
1,250 
1,900 
5
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
500,456 
997,056 
Amounts falling due within one year
500,456 
997,056 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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