Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 16 August 2022 false 1 September 2023 31 March 2024 31 March 2024 OC443527 Mr J M Davidson Mrs T A Davidson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC443527 2023-08-31 OC443527 2024-03-31 OC443527 2023-09-01 2024-03-31 OC443527 frs-core:CurrentFinancialInstruments 2024-03-31 OC443527 frs-core:FurnitureFittings 2023-09-01 2024-03-31 OC443527 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 OC443527 frs-bus:LimitedLiabilityPartnershipLLP 2023-09-01 2024-03-31 OC443527 frs-bus:LimitedLiabilityPartnershipsSORP 2023-09-01 2024-03-31 OC443527 frs-bus:FilletedAccounts 2023-09-01 2024-03-31 OC443527 frs-bus:SmallEntities 2023-09-01 2024-03-31 OC443527 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 OC443527 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-03-31 OC443527 frs-countries:EnglandWales 2023-09-01 2024-03-31 OC443527 frs-bus:PartnerLLP1 2023-09-01 2024-03-31 OC443527 frs-bus:PartnerLLP2 2023-09-01 2024-03-31 OC443527 2022-08-15 OC443527 2023-08-31 OC443527 2022-08-16 2023-08-31 OC443527 frs-core:CurrentFinancialInstruments 2023-08-31
Registered number: OC443527
Vinery Holdings LLP
Unaudited Financial Statements
For the Period 1 September 2023 to 31 March 2024
Astonia Associates Ltd
C/O Astonia Associates Ltd
The Business & Technology Centre
Bessemer Drive, Stevenage
Hertfordshire
SG1 2DX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC443527
31 March 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 341,383 -
341,383 -
CURRENT ASSETS
Debtors 5 156,431 204,228
Cash at bank and in hand 18,388 -
174,819 204,228
Creditors: Amounts Falling Due Within One Year 6 (311,551 ) (1,679 )
NET CURRENT ASSETS (LIABILITIES) (136,732 ) 202,549
TOTAL ASSETS LESS CURRENT LIABILITIES 204,651 202,549
NET ASSETS ATTRIBUTABLE TO MEMBERS 204,651 202,549
REPRESENTED BY:
Equity
Members' other interests
Members' capital 204,651 202,549
204,651 202,549
TOTAL MEMBERS' INTEREST
Amounts due from members (22,851) (5,658)
Members' other interests 204,651 202,549
181,800 196,891
Page 1
Page 2
For the period ending 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr J M Davidson
Designated Member
14/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vinery Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC443527 . The Registered Office is The Vinery , Natton, Ashchurch, Tewkesbury, GL20 7BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NA
Fixtures & Fittings NA
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL (2023: NIL)
- -
4. Investment Property
31 March 2024
£
Fair Value
As at 1 September 2023 -
Additions 341,383
As at 31 March 2024 341,383
Page 3
Page 4
5. Debtors
31 March 2024 31 August 2023
£ £
Due within one year
Other debtors 133,580 198,570
Amounts due from members 22,851 5,658
156,431 204,228
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 August 2023
£ £
Amounts owed to group undertakings 310,893 -
Other creditors 658 1,679
311,551 1,679
Page 4