OC396257falsethat of motor engineers2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-04-30http://www.companieshouse.gov.uk/cd:Director12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-04-30http://www.companieshouse.gov.uk/cd:Director22023-05-012024-04-30http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:Director32023-05-012024-04-30http://www.companieshouse.gov.uk/pt:MotorCars2023-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:MotorCars2024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-04-30http://www.companieshouse.gov.uk/2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/cd:FRS1022023-05-012024-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-05-012024-04-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC396257

YOUNG & POLLOCK LLP

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024

Prepared By:
Martin & Fahy Accountants LLP
7 Milbanke Court
Milbanke Way
Bracknell
Berkshire
RG12 1RP

YOUNG & POLLOCK LLP

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
DESIGNATED MEMBERS
David Dale
Mark Roberts
Joanne Dale
REGISTERED OFFICE
7 Milbanke Court
Milbanke Way
Bracknell
Berkshire
RG12 1RP
COMPANY NUMBER
OC396257
ACCOUNTANTS
Martin & Fahy Accountants LLP
7 Milbanke Court
Milbanke Way
Bracknell
Berkshire
RG12 1RP

YOUNG & POLLOCK LLP

BALANCE SHEET AT 30/04/2024
20242023
Notes££
FIXED ASSETS
Intangible assets2168,000168,000
Tangible assets39,15913,874
177,159181,874
CURRENT ASSETS
Stock1d2,0361,965
Debtors42,520626
Cash at bank and in hand82,97187,443
87,52790,034
CREDITORS: Amounts falling due within one year33,45435,637
NET CURRENT ASSETS54,07354,397
TOTAL ASSETS LESS CURRENT LIABILITIES231,232236,271
CREDITORS: Amounts falling due after more than oneyear67,18212,278
NET ASSETS ATTRIBUTABLE TO MEMBERS224,050223,993
LOANS AND OTHER DEBTS DUE TO MEMBERS224,050223,993
MEMBERS ' OTHER INTERESTS
224,050223,993
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members224,050223,993
224,050223,993

YOUNG & POLLOCK LLP

BALANCE SHEET AT 30/04/2024
For the year ending 30/04/2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the members on 20/09/2024 and signed on their behalf by
.............................
David Dale
Designated Member

YOUNG & POLLOCK LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Cash Flow Statement
The Company is exempt from including a statement of cash flows in its accounts in accordance with Financial Reporting Standard for Smaller Entities (effective January 2015).
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 10%
Motor Carsstraight line 10%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

YOUNG & POLLOCK LLP

1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/05/2023168,000168,000
At 30/04/2024168,000168,000
Depreciation
At 30/04/2024--
Net Book Amounts
At 30/04/2024168,000168,000
At 30/04/2023168,000168,000
3. TANGIBLE FIXED ASSETS
Plant and
MachineryMotor CarsTotal
£££
Cost
At 01/05/202315,46731,69747,164
At 30/04/202415,46731,69747,164
Depreciation
At 01/05/20235,81727,47333,290
For the year1,5463,1694,715
At 30/04/20247,36330,64238,005
Net Book Amounts
At 30/04/20248,1041,0559,159
At 30/04/20239,6504,22413,874

YOUNG & POLLOCK LLP

4. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors2,520626
2,520626
5. EMPLOYEES
20242023
No.No.
Average number of employees33
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans and overdrafts7,18212,278
7,18212,278