Acorah Software Products - Accounts Production 15.0.600 false true false 13 June 2022 30 June 2023 30 June 2023 OC442646 Mr Mark Joyce Mrs Alainnah Joyce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC442646 2022-06-12 OC442646 2023-06-30 OC442646 2022-06-13 2023-06-30 OC442646 frs-core:CurrentFinancialInstruments 2023-06-30 OC442646 frs-core:FurnitureFittings 2023-06-30 OC442646 frs-core:FurnitureFittings 2022-06-13 2023-06-30 OC442646 frs-core:FurnitureFittings 2022-06-12 OC442646 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-13 2023-06-30 OC442646 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-13 2023-06-30 OC442646 frs-bus:FilletedAccounts 2022-06-13 2023-06-30 OC442646 frs-bus:SmallEntities 2022-06-13 2023-06-30 OC442646 frs-bus:AuditExempt-NoAccountantsReport 2022-06-13 2023-06-30 OC442646 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-13 2023-06-30 OC442646 frs-countries:EnglandWales 2022-06-13 2023-06-30 OC442646 frs-bus:PartnerLLP1 2022-06-13 2023-06-30 OC442646 frs-bus:PartnerLLP2 2022-06-13 2023-06-30
Registered number: OC442646
JJA Investments LLP
Unaudited Financial Statements
For the Period 13 June 2022 to 30 June 2023
Calculated Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC442646
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,655
Investment Properties 5 599,968
601,623
CURRENT ASSETS
Cash at bank and in hand 5,462
5,462
Creditors: Amounts Falling Due Within One Year 6 (960 )
NET CURRENT ASSETS (LIABILITIES) 4,502
TOTAL ASSETS LESS CURRENT LIABILITIES 606,125
NET ASSETS ATTRIBUTABLE TO MEMBERS 606,125
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 602,341
Other amounts 3,784
606,125
606,125
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 606,125
606,125
Page 1
Page 2
For the period ending 30 June 2023 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Mark Joyce
Designated Member
13/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JJA Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC442646 . The Registered Office is Coach House Grange, Centre Road, Lothersdale, Craven, BD20 8HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2
2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 13 June 2022 -
Additions 1,859
As at 30 June 2023 1,859
Depreciation
As at 13 June 2022 -
Provided during the period 204
As at 30 June 2023 204
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 1,655
As at 13 June 2022 -
5. Investment Property
30 June 2023
£
Fair Value
As at 13 June 2022 -
Additions 599,968
As at 30 June 2023 599,968
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Accruals and deferred income 960
960
Page 4