Registered number
OC368855
Architectural Support Consultancy LLP
Filleted Accounts
31 October 2023
Architectural Support Consultancy LLP
Registered number: OC368855
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 864
Current assets
Debtors 4 272 619
Cash at bank and in hand 211 295
483 914
Creditors: amounts falling due within one year 5 (1,495) (3,209)
Net current liabilities (1,012) (2,295)
Total assets less current liabilities (1,012) (1,431)
Net liabilities attributable to members (1,012) (1,431)
Represented by:
Members' other interests
Other reserves (1,012) (1,431)
(1,012) (1,431)
Total members' interests
Members' other interests (1,012) (1,431)
(1,012) (1,431)
For the year ended 31 October 2023 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 30 July 2024 and signed on their behalf by:
Joseph Emanuele
Designated member
Architectural Support Consultancy LLP
Notes to the Accounts
for the year ended 31 October 2023
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:
Computer equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the LLP 0 0
3 Tangible fixed assets
Computer Equipment
£
Cost
At 1 November 2022 9,041
At 31 October 2023 9,041
Depreciation
At 1 November 2022 8,177
Charge for the year 864
At 31 October 2023 9,041
Net book value
At 31 October 2023 -
At 31 October 2022 864
4 Debtors 2023 2022
£ £
Other debtors 272 619
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 298
Other creditors 1,495 2,911
1,495 3,209
6 Other information
Architectural Support Consultancy LLP is a limited liability partnership incorporated in England. Its registered office is:
15 Dry Dock
Wivenhoe
Colchester
Essex
CO7 9TE
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