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REGISTERED NUMBER: OC333205 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

WIGNALL BROWNLOW LLP

WIGNALL BROWNLOW LLP (REGISTERED NUMBER: OC333205)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WIGNALL BROWNLOW LLP

General Information
for the year ended 31 December 2023







Designated members: J I Wignall
J D Brownlow
Mrs K A Wignall
Miss L P Newband





Registered office: Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN





Registered number: OC333205 (England and Wales)





Accountants: Haines Watts (Manchester) Limited
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

WIGNALL BROWNLOW LLP (REGISTERED NUMBER: OC333205)

Balance Sheet
31 December 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 5 - 1,022

Current assets
Debtors 6 15,687 154,328
Cash at bank and in hand 259,507 186,085
275,194 340,413
Creditors
Amounts falling due within one year 7 45,201 30,169
Net current assets 229,993 310,244
Total assets less current liabilities
and
Net assets attributable to members 229,993 311,266

Loans and other debts due to members 8 229,993 2,632

Members' other interests
Other reserves 9 - 308,634
229,993 311,266

Total members' interests
Loans and other debts due to members 8 229,993 2,632
Members' other interests - 308,634
Amounts due from members 6 - (96,735 )
229,993 214,531

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.

WIGNALL BROWNLOW LLP (REGISTERED NUMBER: OC333205)

Balance Sheet - continued
31 December 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 July 2024 and were signed by:





Mrs K A Wignall - Designated member

WIGNALL BROWNLOW LLP (REGISTERED NUMBER: OC333205)

Notes to the Financial Statements
for the year ended 31 December 2023


1. Statutory information

Wignall Brownlow 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. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

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

Debtors receivable and creditors payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

4. Employee information

The average number of employees during the year was 4 (2022 - 4 ) .

WIGNALL BROWNLOW LLP (REGISTERED NUMBER: OC333205)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


5. Tangible fixed assets
Motor Computer
vehicles equipment Totals
£ £ £
Cost
At 1 January 2023 8,000 23,803 31,803
Disposals (8,000 ) (23,803 ) (31,803 )
At 31 December 2023 - - -
Depreciation
At 1 January 2023 7,663 23,118 30,781
Eliminated on disposal (7,663 ) (23,118 ) (30,781 )
At 31 December 2023 - - -
Net book value
At 31 December 2023 - - -
At 31 December 2022 337 685 1,022

6. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 1,500 41,875
Other debtors 14,187 112,453
15,687 154,328

7. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation and social security 40,134 25,348
Other creditors 5,067 4,821
45,201 30,169

8. Loans and other debts due to members

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

9. Reserves
Other
reserves
£
At 1 January 2023 308,634
Allocated profit for prior
year (308,634 )
At 31 December 2023 -