IRIS Accounts Production v24.2.0.383 OC430216 designated member designated member 1.2.23 31.1.24 31.1.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC4302162023-01-31OC4302162024-01-31OC4302162023-02-012024-01-31OC4302162022-01-31OC4302162022-02-012023-01-31OC4302162023-01-31OC430216ns15:EnglandWales2023-02-012024-01-31OC430216ns14:PoundSterling2023-02-012024-01-31OC430216ns10:PartnerLLP12023-02-012024-01-31OC430216ns10:PartnerLLP22023-02-012024-01-31OC430216ns10:LimitedLiabilityPartnershipLLP2023-02-012024-01-31OC430216ns10:SmallEntities2023-02-012024-01-31OC430216ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-31OC430216ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-31OC430216ns10:LimitedLiabilityPartnershipsSORP2023-02-012024-01-31OC430216ns10:FullAccounts2023-02-012024-01-31OC43021612023-02-012024-01-31OC430216ns10:RegisteredOffice2023-02-012024-01-31OC430216ns5:CurrentFinancialInstruments2024-01-31OC430216ns5:CurrentFinancialInstruments2023-01-31OC430216ns5:Non-currentFinancialInstruments2024-01-31OC430216ns5:Non-currentFinancialInstruments2023-01-31OC430216ns5:NetGoodwill2023-02-012024-01-31OC430216ns5:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-31OC430216ns5:PlantMachinery2023-02-012024-01-31OC430216ns5:NetGoodwill2023-01-31OC430216ns5:NetGoodwill2024-01-31OC430216ns5:NetGoodwill2023-01-31OC430216ns5:PlantMachinery2023-01-31OC430216ns5:PlantMachinery2024-01-31OC430216ns5:PlantMachinery2023-01-31OC430216ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31OC430216ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-31
REGISTERED NUMBER: OC430216 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

DENYER TURNER MARINE LLP

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENYER TURNER MARINE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DESIGNATED MEMBERS: Mr H E Turner
Mr S J Denyer





REGISTERED OFFICE: Bickland House
Bickland Water Road
FALMOUTH
Cornwall
TR11 4SB





REGISTERED NUMBER: OC430216 (England and Wales)





ACCOUNTANTS: TC Group
Bickland House
Bickland Water Road
Falmouth
Cornwall
TR11 4SB

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,950 9,900
Tangible assets 5 66,414 79,995
71,364 89,895

CURRENT ASSETS
Debtors 6 5,314 5,752
Cash at bank and in hand 38,382 39,602
43,696 45,354
CREDITORS
Amounts falling due within one year 7 4,886 9,866
NET CURRENT ASSETS 38,810 35,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,174

125,383

CREDITORS
Amounts falling due after more than one
year

8

41,044

44,544
NET ASSETS ATTRIBUTABLE TO
MEMBERS

69,130

80,839

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

69,130

80,839

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 69,130 80,839

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 January 2024.

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.

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)

BALANCE SHEET - continued
31 JANUARY 2024


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:





Mr H E Turner - Designated member

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Denyer Turner Marine 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.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be readily measured. Revenue is measured as 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 2020, 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.
Plant and machinery etc - at varying rates on cost

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 3 (2023 - 9 ) .

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 24,749
AMORTISATION
At 1 February 2023 14,849
Charge for year 4,950
At 31 January 2024 19,799
NET BOOK VALUE
At 31 January 2024 4,950
At 31 January 2023 9,900

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 120,310
Additions 8,864
Disposals (4,502 )
At 31 January 2024 124,672
DEPRECIATION
At 1 February 2023 40,315
Charge for year 19,969
Eliminated on disposal (2,026 )
At 31 January 2024 58,258
NET BOOK VALUE
At 31 January 2024 66,414
At 31 January 2023 79,995

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,314 5,752

DENYER TURNER MARINE LLP (REGISTERED NUMBER: OC430216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 198 -
Taxation and social security 555 490
Other creditors 4,133 9,376
4,886 9,866

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 41,044 44,544

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

loans and other debts due to members are unsecured and would rank pari passu with other unsecured debts in the result of a winding up.