Windeler Cohen Associates LLP Filleted Accounts Cover
Windeler Cohen Associates LLP
Registered No. OC387306
Information for Filing with the Registrar
31 March 2024
Windeler Cohen Associates LLP Balance Sheet Registrar
at
31 March 2024
Registered No.
OC387306
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)
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
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 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
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:
Suite 210
Great George Street
Leeds
LS1 3AJ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.
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
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

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.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Motor vehicles
25% Reducing Balance
Furniture, fittings and equipment
20 and 33% Straight Line, see note below
Office Equipment is depreciated at 20% Straight Line and Computer Equipment is depreciated at 33% Straight Line.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
3
Employees
2024
2023
Number
Number
The average number of persons employed during the year was:
0
0
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost
At 1 April 2023
41,50814,82856,336
Disposals
(41,508)
(14,828)
(56,336)
Depreciation
At 1 April 2023
23,99613,32737,323
Disposals
(23,996)
(13,327)
(37,323)
Net book values
At 31 March 2023
17,512
1,501
19,013
5
Debtors
2024
2023
£
£
Amounts owed by members
2,67311,590
2,67311,590
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
117760
Other taxes and social security
1,750630
Accruals and deferred income
1,6401,441
3,5072,831
7
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Other loans
-33,152
-33,152
Windeler Cohen Associates LLPOC38730631 March 202401 April 2023false26 September 2024BTCSoftware AP Solution 2024 11.1.0311.1.03OC3873062023-04-012024-03-31OC3873062024-03-31OC387306countries:UnitedKingdom2023-04-012024-03-31OC387306bus:RegisteredOffice2023-04-012024-03-31OC387306core:MotorVehicles2023-04-012024-03-31OC387306core:FurnitureFittingsToolsEquipment2023-04-012024-03-31OC3873062022-04-012023-03-31OC387306core:MotorVehicles2023-04-01OC387306core:FurnitureFittingsToolsEquipment2023-04-01OC3873062023-04-01OC387306core:MotorVehicles2023-03-31OC387306core:FurnitureFittingsToolsEquipment2023-03-31OC3873062023-03-31OC38730612024-03-31OC38730612023-03-31OC387306core:WithinOneYear2024-03-31OC387306core:WithinOneYear2023-03-31OC387306core:AfterOneYear2024-03-31OC387306core:AfterOneYear2023-03-31OC387306bus:SmallEntities2023-04-012024-03-31OC387306bus:FullAccounts2023-04-012024-03-31OC387306bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31OC387306bus:PartnerLLP12023-04-012024-03-31OC387306bus:LimitedLiabilityPartnershipLLP2023-04-012024-03-31xbrli:pureiso4217:GBP