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REGISTERED NUMBER: OC398369 (England and Wales)















Report of the Members and

Unaudited Financial Statements for the Year Ended 29 February 2024

for

Black Cat Partners LLP

Black Cat Partners LLP (Registered number: OC398369)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

General information 1

Report of the members 2

Income statement 3

Balance sheet 4

Notes to the financial statements 5


Black Cat Partners LLP

General Information
for the Year Ended 29 February 2024







Designated members: A F Jackson
F A Jackson
Ms P C Fairless





Registered office: 43 Gordon Avenue
Twickenham
Middlesex
TW1 1NH





Registered number: OC398369 (England and Wales)





Accountants: Freeman Carr
Chartered Certified Accountants
The Gatehouse
2 Devonhurst Place
Heathfield Terrace
Chiswick
London
W4 4JD

Black Cat Partners LLP (Registered number: OC398369)

Report of the Members
for the Year Ended 29 February 2024

The members present their report with the financial statements of the LLP for the year ended 29 February 2024.

Principal activity
The principal activity of the LLP in the year under review was that of management consultancy.

Designated members
The designated members during the year under review were:

A F Jackson
F A Jackson
Ms P C Fairless

Results for the year and allocation to members
The profit for the year before members' remuneration and profit shares was £113,855 (2023 - £93,119 profit).

Members' interests

On behalf of the members:





A F Jackson - Designated member


24 September 2024

Black Cat Partners LLP (Registered number: OC398369)

Income Statement
for the Year Ended 29 February 2024

2024 2023
Notes £ £

Turnover 129,125 108,753

Administrative expenses 15,492 15,668
Operating profit 4 113,633 93,085

Interest receivable and similar income 222 34
Profit for the financial year before
members' remuneration and profit shares
available for discretionary division among
members



113,855



93,119

Black Cat Partners LLP (Registered number: OC398369)

Balance Sheet
29 February 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 5 - 426

Current assets
Debtors - 28,370
Cash at bank 16,207 10,438
16,207 38,808
Creditors
Amounts falling due within one year 6 8,344 8,645
Net current assets 7,863 30,163
Total assets less current liabilities
and
Net assets attributable to members 7,863 30,589

Loans and other debts due to members 7 7,663 30,389

Members' other interests
Capital accounts 200 200
7,863 30,589

Total members' interests
Loans and other debts due to members 7 7,663 30,389
Members' other interests 200 200
Amounts due from members - (28,370 )
7,863 2,219

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 29 February 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.

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

The financial statements were approved by the members of the LLP and authorised for issue on 24 September 2024 and were signed by:





A F Jackson - Designated member

Black Cat Partners LLP (Registered number: OC398369)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. Statutory information

Black Cat Partners 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 25% on cost
Plant & Machinery - 25% on cost

Financial instruments
The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like cash and bank balances, trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. Employee information

The average number of employees during the year was 3 (2023 - 3 ) .

4. Operating profit

The operating profit is stated after charging:

2024 2023
£ £
Depreciation - owned assets 426 1,078

Black Cat Partners LLP (Registered number: OC398369)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

5. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 March 2023
and 29 February 2024 9,977
Depreciation
At 1 March 2023 9,551
Charge for year 426
At 29 February 2024 9,977
Net book value
At 29 February 2024 -
At 28 February 2023 426

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 4 -
Taxation and social security 6,340 6,645
Other creditors 2,000 2,000
8,344 8,645

7. Loans and other debts due to members
2024 2023
£ £
Amounts owed to members in respect of profits 7,663 30,389

Falling due within one year 7,663 30,389

Members would rank above other creditors.