Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-312022-09-01falseevent hire catering services00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC340718 2022-09-01 2023-08-31 OC340718 2021-09-01 2022-08-31 OC340718 2023-08-31 OC340718 2022-08-31 OC340718 c:Buildings c:ShortLeaseholdAssets 2022-09-01 2023-08-31 OC340718 c:Buildings c:ShortLeaseholdAssets 2023-08-31 OC340718 c:Buildings c:ShortLeaseholdAssets 2022-08-31 OC340718 c:PlantMachinery 2022-09-01 2023-08-31 OC340718 c:PlantMachinery 2023-08-31 OC340718 c:PlantMachinery 2022-08-31 OC340718 c:PlantMachinery c:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 OC340718 c:FurnitureFittings 2022-09-01 2023-08-31 OC340718 c:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 OC340718 c:CurrentFinancialInstruments 2023-08-31 OC340718 c:CurrentFinancialInstruments 2022-08-31 OC340718 c:CurrentFinancialInstruments c:WithinOneYear 2023-08-31 OC340718 c:CurrentFinancialInstruments c:WithinOneYear 2022-08-31 OC340718 d:FRS102 2022-09-01 2023-08-31 OC340718 d:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 OC340718 d:FullAccounts 2022-09-01 2023-08-31 OC340718 d:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 OC340718 d:PartnerLLP1 2022-09-01 2023-08-31 OC340718 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Registered number: OC340718














FORMAN'S FISH ISLAND LLP
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

 
FORMAN'S FISH ISLAND LLP
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
FORMAN'S FISH ISLAND LLP
REGISTERED NUMBER:OC340718

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
71,940
83,290

  

Current assets
  

Debtors: amounts falling due within one year
 5 
2,155
2,155

Cash at bank and in hand
  
3,956
4,556

  
6,111
6,711

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(399)
(1,899)

Net current assets
  
 
 
5,712
 
 
4,812

  

Net assets
  
77,652
88,102


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
2
2

Other amounts
 7 
77,650
88,100

  

  
77,652
88,102


Total members' interests
  

Loans and other debts due to members
 7 
77,652
88,102


Page 1

 
FORMAN'S FISH ISLAND LLP
REGISTERED NUMBER:OC340718
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2023

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

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

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

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 August 2024.




L P Anisfeld
Designated member

The notes on pages 3 to 6 form part of these financial statements.

Forman's Fish Island LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2

 
FORMAN'S FISH ISLAND LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Forman's Fish Island LLP is a private limited liability partnership incorporated in England and Wales.  Its registered address is Stour Road, Fish Island Bow, London, E3 2NT.
The principal activity of the LLP continued to be that of event hire and catering services.
The functional & presentational currency is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The members have considered the impact of going concern of the LLP's operations and are taking all necessary action to ensure that the LLP continues to be able meet its running costs and liabilities as they fall due for at least 12 months from the date of their approval of these financial statements. Based on their current assessment of the situation and available financial resources, the members consider it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Turnover

Turnover comprises revenue recognised by the LLP in respect of hire services during the year, exclusive of Value Added Tax.
Revenue is recognised when the service is provided. Amounts received in advance are carried forward as deferred income.

 
2.4

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense' in the Statement of Comprehensive Income.

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

Page 3

 
FORMAN'S FISH ISLAND LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold Property
-
4%
straight line
Plant & machinery
-
10%
straight line
Fixtures & fittings
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions. 

 
2.8

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The LLP did not have any employees during the current and preceding year.

Page 4

 
FORMAN'S FISH ISLAND LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Tangible fixed assets





Leasehold Property
Plant & machinery
Total

£
£
£



Cost


At 1 September 2022
163,361
202,678
366,039



At 31 August 2023

163,361
202,678
366,039



Depreciation


At 1 September 2022
85,813
196,936
282,749


Charge for the year on owned assets
6,534
4,816
11,350



At 31 August 2023

92,347
201,752
294,099



Net book value



At 31 August 2023
71,014
926
71,940



At 31 August 2022
77,548
5,742
83,290


5.


Debtors

2023
2022
£
£


Other debtors
2,153
2,153

Prepayments and accrued income
2
2

2,155
2,155



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
399
399

Accruals and deferred income
-
1,500

399
1,899


Page 5

 
FORMAN'S FISH ISLAND LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

7.


Loans and other debts due to members


2023
2022
£
£



Members' capital treated as debt
2
2

Other amounts due to members
77,650
88,100

77,652
88,102

Loans and other debts due to members may be further analysed as follows:

2023
2022
£
£



Falling due within one year
77,652
88,102

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 6