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REGISTERED NUMBER: OC415662 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ARPPAS LLP

ARPPAS LLP (REGISTERED NUMBER: OC415662)






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




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARPPAS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: M Arpino
R Pascali





REGISTERED OFFICE: 150 High Street
Sevenoaks
Kent
TN13 1XE





REGISTERED NUMBER: OC415662 (England and Wales)





ACCOUNTANTS: Greenaway Chartered Accountants
150 High Street
Sevenoaks
Kent
TN13 1XE

ARPPAS LLP (REGISTERED NUMBER: OC415662)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 3,000 4,000
Tangible assets 5 65,690 28,024
68,690 32,024

CURRENT ASSETS
Stocks 14,000 13,500
Debtors 6 24,616 27,323
Cash at bank and in hand 64,307 66,060
102,923 106,883
CREDITORS
Amounts falling due within one year 7 84,174 93,614
NET CURRENT ASSETS 18,749 13,269
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,439

45,293

CREDITORS
Amounts falling due after more than one
year

8

68,982

29,167
NET ASSETS ATTRIBUTABLE TO
MEMBERS

18,457

16,126

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

18,457

16,126

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 18,457 16,126
Amounts due from members 6 (4,868 ) (7,879 )
13,589 8,247

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 March 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.

ARPPAS LLP (REGISTERED NUMBER: OC415662)

BALANCE SHEET - continued
31 MARCH 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 31 July 2024 and were signed by:




M Arpino - Designated member




R Pascali - Designated member


ARPPAS LLP (REGISTERED NUMBER: OC415662)

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

1. STATUTORY INFORMATION

Arppas 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 the sales revenue of Restaurant food, beverages and also the sale of delicatessen food .

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

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 - 25% on cost, 20% on cost and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 11 (2023 - 11 ) .

ARPPAS LLP (REGISTERED NUMBER: OC415662)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 10,000
AMORTISATION
At 1 April 2023 6,000
Charge for year 1,000
At 31 March 2024 7,000
NET BOOK VALUE
At 31 March 2024 3,000
At 31 March 2023 4,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023 264,733
Additions 71,258
Disposals (34,335 )
At 31 March 2024 301,656
DEPRECIATION
At 1 April 2023 236,709
Charge for year 19,529
Eliminated on disposal (20,272 )
At 31 March 2024 235,966
NET BOOK VALUE
At 31 March 2024 65,690
At 31 March 2023 28,024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Trade debtors 247 123
Other debtors 24,369 27,200
24,616 27,323

ARPPAS LLP (REGISTERED NUMBER: OC415662)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Bank loans and overdrafts 12,500 12,500
Hire purchase contracts 7,085 16,460
Trade creditors 36,435 23,103
Taxation and social security 13,385 13,876
Other creditors 14,769 27,675
84,174 93,614

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£ £
Bank loans 16,667 29,167
Hire purchase contracts 52,315 -
68,982 29,167

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
31/3/24 31/3/23
£ £
Amounts owed to members in respect of profits 18,457 16,126

Falling due within one year 18,457 16,126