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REGISTERED NUMBER: OC435655 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Charles and Dean Services LLP

Charles and Dean Services LLP (Registered number: OC435655)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

General Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Charles and Dean Services LLP

General Information
for the Year Ended 31 December 2023







DESIGNATED MEMBERS: S W D Grace
T P C Perkins
Mrs V E Perkins
Mrs G Grace





REGISTERED OFFICE: 2 The Granary
Copthill Farm Enterprises
Uffington
Stamford
Cambridgeshire
PE9 4TD





REGISTERED NUMBER: OC435655 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Chartered Accountants' Report to the Members
on the Unaudited Financial Statements of
Charles and Dean Services LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Charles and Dean Services LLP for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Charles and Dean Services LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charles and Dean Services LLP and state those matters that we have agreed to state to the members of Charles and Dean Services LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charles and Dean Services LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Charles and Dean Services LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Charles and Dean Services LLP. You consider that Charles and Dean Services LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Charles and Dean Services 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 statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


8 August 2024

Charles and Dean Services LLP (Registered number: OC435655)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 641,018 510,969

CURRENT ASSETS
Debtors 5 41,229 5,272
Cash at bank 2,048 9,663
43,277 14,935
CREDITORS
Amounts falling due within one year 6 168,358 116,010
NET CURRENT LIABILITIES (125,081 ) (101,075 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

515,937

409,894

CREDITORS
Amounts falling due after more than one
year

7

515,937

409,894
NET LIABILITIES ATTRIBUTABLE TO
MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

TOTAL MEMBERS' INTERESTS
Amounts due from members 5 (40,474 ) (2,891 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 December 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 August 2024 and were signed by:





S W D Grace - Designated member

Charles and Dean Services LLP (Registered number: OC435655)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Charles and Dean Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 15% on reducing balance and 5% on reducing balance

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 January 2023 541,450
Additions 446,270
Disposals (292,900 )
At 31 December 2023 694,820
DEPRECIATION
At 1 January 2023 30,481
Charge for year 38,422
Eliminated on disposal (15,101 )
At 31 December 2023 53,802
NET BOOK VALUE
At 31 December 2023 641,018
At 31 December 2022 510,969

Charles and Dean Services LLP (Registered number: OC435655)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023 541,450
Additions 446,270
Disposals (292,900 )
At 31 December 2023 694,820
DEPRECIATION
At 1 January 2023 30,481
Charge for year 38,422
Eliminated on disposal (15,101 )
At 31 December 2023 53,802
NET BOOK VALUE
At 31 December 2023 641,018
At 31 December 2022 510,969

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts due from members 40,474 2,891
Prepayments 755 2,381
41,229 5,272

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 23,206 19,259
Trade creditors 2,826 311
Other creditors 139,826 94,130
Accrued expenses 2,500 2,310
168,358 116,010

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 515,937 409,894

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 539,143 429,153

Hire purchase agreements are secured against the asset to which they refer.