Registered number
OC362297
RJW Business Consulting LLP
Filleted Accounts
31 March 2024
RJW Business Consulting LLP
Registered number: OC362297
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 134,519 134,519
Cash at bank and in hand 20,402 20,402
154,921 154,921
Creditors: amounts falling due within one year 4 (6,760) (6,760)
Net current assets 148,161 148,161
Total assets less current liabilities 148,161 148,161
Net assets attributable to members 148,161 148,161
Represented by:
Loans and other debts due to members 5 148,161 148,161
148,161 148,161
Total members' interests
Loans and other debts due to members 5 148,161 148,161
148,161 148,161
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 10 September 2024 and signed on their behalf by:
On behalf of Highview Limited
Designated members
RJW Business Consulting 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP - -
3 Debtors 2024 2023
£ £
Other debtors 134,519 134,519
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 6,760 6,760
5 Loans and other debts due to members 2024 2023
£ £
Amounts due to members in respect of profits 148,161 148,161
Amounts falling due within one year 148,161 148,161
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 Other information
RJW Business Consulting LLP is a limited liability partnership incorporated in England. Its registered office is:
Fourth Floor, Silverstream House
45 Fitzroy Street, Fitzrovia
London
United Kingdom
W1T 6EB
RJW Business Consulting LLP OC362297 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts July 2024 On behalf of Highview Limited No description of principal activity OC362297 2022-04-01 2023-03-31 OC362297 core:WithinOneYear 2023-03-31 OC362297 1 2023-03-31 OC362297 2023-04-01 2024-03-31 OC362297 bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC362297 bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC362297 bus:PartnerLLP20 2023-04-01 2024-03-31 OC362297 1 2023-04-01 2024-03-31 OC362297 2 2023-04-01 2024-03-31 OC362297 4 2023-04-01 2024-03-31 OC362297 countries:England 2023-04-01 2024-03-31 OC362297 bus:FRS102 2023-04-01 2024-03-31 OC362297 bus:FilletedAccounts 2023-04-01 2024-03-31 OC362297 2024-03-31 OC362297 core:WithinOneYear 2024-03-31 OC362297 1 2024-03-31 OC362297 2023-03-31 iso4217:GBP xbrli:pure