Windeler Cohen Associates LLP Filleted Accounts Cover |
Registered No. OC387306 | |||||||||
Windeler Cohen Associates LLP Balance Sheet Registrar |
at | ||||||||||
Registered No. | Notes | 2024 | 2023 | |||||||
£ | £ | |||||||||
Fixed assets | ||||||||||
Tangible assets | 4 | - | 19,013 | |||||||
- | 19,013 | |||||||||
Current assets | ||||||||||
Debtors | 5 | 2,673 | 11,590 | |||||||
Cash at bank and in hand | 834 | 5,380 | ||||||||
3,507 | 16,970 | |||||||||
Creditors: Amounts falling due within one year | 6 | (3,507) | (2,831) | |||||||
Net current assets | - | 14,139 | ||||||||
Total assets less current liabilities | - | 33,152 | ||||||||
Creditors: Amounts falling due after more than one year | 7 | - | (33,152) | |||||||
Approved by the members on 26 September 2024 and signed on its behalf by: | ||||||||||
H.I.W. Cohen | ||||||||||
Designated member | ||||||||||
26 September 2024 |
Windeler Cohen Associates LLP Notes to the Accounts Registrar |
for the year ended 31 March 2024 | ||||||||||||||||
1 | General information | |||||||||||||||
Windeler Cohen Associates LLP is a limited liability partnership and incorporated in England and Wales. | ||||||||||||||||
Its registered number is: OC387306 | ||||||||||||||||
Its registered office is: | ||||||||||||||||
2 | Accounting policies |
Turnover | ||||||||||||||||
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. | ||||||||||||||||
Tangible fixed assets and depreciation | ||||||||||||||||
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. | ||||||||||||||||
Motor vehicles | ||||||||||||||||
Furniture, fittings and equipment | ||||||||||||||||
Office Equipment is depreciated at 20% Straight Line and Computer Equipment is depreciated at 33% Straight Line. | ||||||||||||||||
Trade and other debtors | ||||||||||||||||
Trade and other creditors | ||||||||||||||||
Members' Interests | ||||||||||||||||
Members' interests are classified as either equity or debt. Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves. Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members. | ||||||||||||||||
Taxation | ||||||||||||||||
3 | Employees | |||||||||||||||
2024 | 2023 | |||||||||||||||
Number | Number | |||||||||||||||
The average number of persons employed during the year was: | ||||||||||||||||
4 | Tangible fixed assets | |||||||||||||||
Motor vehicles | Fixtures, fittings and equipment | Total | ||||||||||||||
£ | £ | £ | ||||||||||||||
Cost | ||||||||||||||||
At 1 April 2023 | ||||||||||||||||
Disposals | ( | ( | ( | |||||||||||||
Depreciation | ||||||||||||||||
At 1 April 2023 | ||||||||||||||||
Disposals | ( | ( | ( | |||||||||||||
Net book values | ||||||||||||||||
At 31 March 2023 | ||||||||||||||||
5 | Debtors | |||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Amounts owed by members | ||||||||||||||||
6 | Creditors: | |||||||||||||||
amounts falling due within one year | ||||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Bank loans and overdrafts | ||||||||||||||||
Other taxes and social security | ||||||||||||||||
Accruals and deferred income | ||||||||||||||||
7 | Creditors: | |||||||||||||||
amounts falling due after more than one year | ||||||||||||||||
2024 | 2023 | |||||||||||||||
£ | £ | |||||||||||||||
Other loans | ||||||||||||||||