Registered number
OC341946
Brookshire Partners LLP
Filleted Accounts
31 March 2024
Brookshire Partners LLP
Registered number: OC341946
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Cash at bank and in hand 519 519
Creditors: amounts falling due within one year 4 (157) (157)
Net current assets 362 362
Total assets less current liabilities 362 362
Net assets attributable to members 362 362
Represented by:
Loans and other debts due to members 5 362 362
362 362
Total members' interests
Loans and other debts due to members 5 362 362
362 362
For the year ended 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 19 September 2024 and signed on their behalf by:
N A Taylor
Designated member
Brookshire Partners LLP
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP
including partners 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 473
At 31 March 2024 473
Depreciation
At 1 April 2023 473
At 31 March 2024 473
Net book value
At 31 March 2024 -
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 157 157
5 Loans and other debts due to members 2024 2023
£ £
Loans from members 362 362
Amounts falling due within one year 362 362
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 Other information
Brookshire Partners LLP is a limited liability partnership incorporated in England. Its registered office is:
Kempston
Mill Hill
Edenbridge
Kent
TN8 5DQ
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