1 September 2023 false No description of principal activity Taxfiler 2024.5 OC428611business:LimitedLiabilityPartnershipLLP2023-09-012024-03-31 OC4286112023-08-31 OC4286112023-09-012024-03-31 OC428611business:AuditExemptWithAccountantsReport2023-09-012024-03-31 OC428611business:FullAccounts2023-09-012024-03-31 OC4286112024-03-31 OC4286112023-08-31 OC428611core:WithinOneYear2024-03-31 OC428611core:WithinOneYear2023-08-31 OC428611business:SmallEntities2023-09-012024-03-31 OC428611business:PartnerLLP22023-09-012024-03-31 OC428611core:ComputerEquipment2023-09-012024-03-31 OC428611countries:EnglandWales2023-09-012024-03-31 OC428611business:RegisteredOffice2023-09-012024-03-31 OC428611core:ComputerEquipment2023-08-31 OC428611core:ComputerEquipment2024-03-31 OC4286112022-09-012023-08-31 iso4217:GBP xbrli:pure
Registered No. OC428611 (England and Wales)
JD Business Enhancement LLP Unaudited accounts for the period from 1 September 2023 to 31 March 2024
JD Business Enhancement LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
917 
1,254 
Current assets
Debtors
17,730 
10,339 
Cash at bank and in hand
17,138 
25,733 
34,868 
36,072 
Creditors: amounts falling due within one year
(3,391)
(6,329)
Net current assets
31,477 
29,743 
Net assets attributable to members
32,394 
30,997 
Represented by:
Loans and other debts due to members
32,394 
30,997 
32,394 
30,997 
Total members' interests
Loans and other debts due to members
32,394 
30,997 
32,394 
30,997 
For the period ending 31 March 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) 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.
These 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.
Approved by the members on 7 October 2024.
Mr Robert Jeffrey Dowson Designated member Limited Liability Partnership Registration No. OC428611
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JD Business Enhancement LLP Notes to the Accounts for the period from 1 September 2023 to 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.
Presentation currency
The accounts are presented in £ sterling.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on cost
2
Statutory information
JD Business Enhancement LLP is a limited liability partnership, incorporated in England and Wales, registration number OC428611. Its registered office is 14 The Warren, Tuffley, Gloucester, Gloucestershire, GL4 0TT, United Kingdom.
3
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
2,885 
At 31 March 2024
2,885 
Depreciation
At 1 September 2023
1,631 
Charge for the period
337 
At 31 March 2024
1,968 
Net book value
At 31 March 2024
917 
At 31 August 2023
1,254 
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security costs
1,106 
2,625 
Other creditors
1,635 
3,054 
Accruals
650 
650 
3,391 
6,329 
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JD Business Enhancement LLP Notes to the Accounts for the period from 1 September 2023 to 31 March 2024
5
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
32,394 
30,997 
Amounts falling due within one year
32,394 
30,997 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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