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REGISTERED NUMBER: OC362714 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Cowper Griffith Architects LLP

Cowper Griffith Architects LLP (Registered number: OC362714)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Cowper Griffith Architects LLP

General Information
for the Year Ended 31 March 2024







DESIGNATED MEMBERS: T Powter-Robinson
S J Redman
A Small





REGISTERED OFFICE: 15 High Street
Whittlesford
Cambridge
CB22 4LT





REGISTERED NUMBER: OC362714 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

Cowper Griffith Architects LLP (Registered number: OC362714)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,913 15,728

CURRENT ASSETS
Debtors 260,682 224,528
Cash at bank and in hand 86,815 168,291
347,497 392,819
CREDITORS
Amounts falling due within one year 135,379 141,483
NET CURRENT ASSETS 212,118 251,336
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

225,031

267,064

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

41,803

35,224

MEMBERS' OTHER INTERESTS
Capital accounts 150,000 150,000
Other reserves 33,228 81,840
225,031 267,064

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 41,803 35,224
Members' other interests 183,228 231,840
225,031 267,064

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Cowper Griffith Architects LLP (Registered number: OC362714)

Abridged Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 13 September 2024 and were signed by:





T Powter-Robinson - Designated member

Cowper Griffith Architects LLP (Registered number: OC362714)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Cowper Griffith Architects LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts invoiced to customers, except in respect of contracting activities where turnover represents the value of work carried out during the year including amounts not invoiced. Turnover excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - Straight line over 3 years and 15% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Long term contracts
Profit on contracting activities is taken as work progresses. Unless a more conservative approach is necessary, the percentage margin on each individual contract is the lower of the margin earned to date and that forecast to completion. Full provision is made for contract losses as soon as they are foreseen. Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 14 (2023 - 13 ) .

Cowper Griffith Architects LLP (Registered number: OC362714)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 127,457
Additions 3,561
At 31 March 2024 131,018
DEPRECIATION
At 1 April 2023 111,729
Charge for year 6,376
At 31 March 2024 118,105
NET BOOK VALUE
At 31 March 2024 12,913
At 31 March 2023 15,728

5. SECURED DEBTS

On 3 May 2012 a charge was registered with Svenska Handlesbanken containing fixed and floating charges over the assets of the company.

6. FINANCIAL INSTRUMENTS

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts to members rank equally along with other creditors.