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REGISTERED NUMBER: OC370574 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ASD UNIQUE SERVICES LLP

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)






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


ASD UNIQUE SERVICES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DESIGNATED MEMBERS: Kennard Care Services Ltd
ASD Property Solutions LLP
D P Kennard
Mrs F S Kennard





REGISTERED OFFICE: 30/34 North Street
Hailsham
East Sussex
BN27 1DW





REGISTERED NUMBER: OC370574 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 37,084
Tangible assets 5 97,965 101,552
97,965 138,636

CURRENT ASSETS
Debtors 6 188,172 269,588
Cash at bank and in hand 298,897 298,869
487,069 568,457
CREDITORS
Amounts falling due within one year 7 (244,427 ) (111,959 )
NET CURRENT ASSETS 242,642 456,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

340,607

595,134

CREDITORS
Amounts falling due after more than one
year

8

(20,712

)

(30,820

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

319,895

564,314

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

BALANCE SHEET - continued
31 DECEMBER 2023

2023 2022
Notes £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

319,895

564,314

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 319,895 564,314
Amounts due from members 6 (136,064 ) (248,427 )
183,831 315,887

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.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 September 2024 and were signed by:




D P Kennard - Designated member




Mrs F S Kennard - Designated member


ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

ASD Unique Services 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 81 (2022 - 81 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 947,028
AMORTISATION
At 1 January 2023 909,944
Charge for year 37,084
At 31 December 2023 947,028
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 37,084

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 - 132,140 81,482 24,963 238,585
Additions - 7,884 18,500 725 27,109
Disposals (15,900 ) - - - (15,900 )
At 31 December 2023 (15,900 ) 140,024 99,982 25,688 249,794
DEPRECIATION
At 1 January 2023 - 74,153 44,701 18,179 137,033
Charge for year - 9,880 12,714 3,680 26,274
Eliminated on disposal - - (11,478 ) - (11,478 )
At 31 December 2023 - 84,033 45,937 21,859 151,829
NET BOOK VALUE
At 31 December 2023 (15,900 ) 55,991 54,045 3,829 97,965
At 31 December 2022 - 57,987 36,781 6,784 101,552

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,550 16,368
Other debtors 141,622 253,220
188,172 269,588

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 50,744 6,695
Hire purchase contracts 25,970 5,084
Trade creditors 14,985 32,327
Taxation and social security 22,776 17,424
Other creditors 129,952 50,429
244,427 111,959

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 20,712 30,820

ASD UNIQUE SERVICES LLP (REGISTERED NUMBER: OC370574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts shown as due as loans and other debts due to members rank pari pasu in relation to other creditors in the event of a winding up.