1 April 2023 false No description of principal activity Taxfiler 2024.5 OC432833business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 OC4328332023-03-31 OC4328332023-04-012024-03-31 OC432833business:AuditExemptWithAccountantsReport2023-04-012024-03-31 OC432833business:FullAccounts2023-04-012024-03-31 OC4328332024-03-31 OC432833business:PartnerLLP12023-04-012024-03-31 OC432833business:PartnerLLP22023-04-012024-03-31 OC432833business:RegisteredOffice2023-04-012024-03-31 OC4328332023-03-31 OC432833core:WithinOneYear2024-03-31 OC432833core:WithinOneYear2023-03-31 OC432833core:RetainedEarningsAccumulatedLosses2024-03-31 OC432833core:RetainedEarningsAccumulatedLosses2023-03-31 OC432833business:SmallEntities2023-04-012024-03-31 OC432833countries:EnglandWales2023-04-012024-03-31 OC4328332022-04-012023-03-31 iso4217:GBP xbrli:pure
Registered No. OC432833 (England and Wales)
Omorfi Nails & Beauty LLP Unaudited accounts for the year ended 31 March 2024
Omorfi Nails & Beauty LLP LLP Information for the year ended 31 March 2024
Designated members
Magdalena Poniatowska-Kulaga
Sylwia Tollumi
Registered Number
OC432833 (England and Wales)
Registered Office
109 Watling Street West Towcester Northants NN12 6AG
Accountants
Tove Accountancy Limited Office 6, Town Hall 86 Watling Street East Towcester Northants NN12 6BS
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Omorfi Nails & Beauty LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
244 
498 
Creditors: amounts falling due within one year
(560)
(894)
Net current liabilities
(316)
(396)
Net liabilities attributable to members
(316)
(396)
Represented by:
Loans and other debts due to members
(12,916)
1,733 
Members' other interests
Other reserves
12,600 
(2,129)
(316)
(396)
Total members' interests
Loans and other debts due to members
(12,916)
1,733 
Members' other interests
12,600 
(2,129)
(316)
(396)
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 23 August 2024.
Magdalena Poniatowska-Kulaga Designated member Limited Liability Partnership Registration No. OC432833
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Omorfi Nails & Beauty 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Members' remuneration
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense. Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
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.
2
Statutory information
Omorfi Nails & Beauty LLP is a limited liability partnership, incorporated in England and Wales, registration number OC432833. Its registered office is 109 Watling Street West, Towcester, Northants, NN12 6AG.
3
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security costs
- 
(39)
Accruals
560 
933 
560 
894 
4
Loans and other debts due to members
2024 
2023 
£ 
£ 
Loans from members
(12,916)
1,733 
Amounts falling due within one year
(12,916)
1,733 
5
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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