Registered number
OC407231
Broadbent Wright Consulting LLP
Unaudited Filleted Accounts
31 March 2024
Broadbent Wright Consulting LLP
Registered number: OC407231
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,422 2,097
Current assets
Debtors 4 35,167 38,563
Cash at bank and in hand 5,977 4,989
41,144 43,552
Creditors: amounts falling due within one year 5 (6,202) (7,168)
Net current assets 34,942 36,384
Total assets less current liabilities 37,364 38,481
Net assets attributable to members 37,364 38,481
Members' capital classified as equity 37,364 38,481
Total members' interests
Total members interests 37,364 38,481
For the year ended 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 20 July 2024 and signed on their behalf by:
C Broadbent
Designated member
Broadbent Wright Consulting 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.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Division of profits
Profits are treated as being available for discretionary division only if 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. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 7,866
Additions 2,373
At 31 March 2024 10,239
Depreciation
At 1 April 2023 5,769
Charge for the year 2,048
At 31 March 2024 7,817
Net book value
At 31 March 2024 2,422
At 31 March 2023 2,097
4 Debtors 2024 2023
£ £
Trade debtors 35,167 38,563
Other debtors - -
35,167 38,563
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 4,011 2,468
Other creditors 1,499 4,700
6,202 7,168
6 Other information
Broadbent Wright Consulting LLP is a limited liability partnership incorporated in England. Its registered office is:
The Mount
Barrow Hill
Sellindge
Kent
TN25 6JQ
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