1 April 2023 false No description of principal activity Taxfiler 2024.5 OC426608business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 OC4266082023-03-31 OC4266082023-04-012024-03-31 OC426608business:AuditExemptWithAccountantsReport2023-04-012024-03-31 OC426608business:FullAccounts2023-04-012024-03-31 OC4266082024-03-31 OC426608business:PartnerLLP12023-04-012024-03-31 OC426608business:PartnerLLP22023-04-012024-03-31 OC426608business:RegisteredOffice2023-04-012024-03-31 OC4266082023-03-31 OC426608core:WithinOneYear2024-03-31 OC426608core:WithinOneYear2023-03-31 OC426608core:ShareCapital2024-03-31 OC426608core:ShareCapital2023-03-31 OC426608core:RetainedEarningsAccumulatedLosses2024-03-31 OC426608core:RetainedEarningsAccumulatedLosses2023-03-31 OC426608business:SmallEntities2023-04-012024-03-31 OC426608core:ComputerEquipment2023-04-012024-03-31 OC426608core:OtherPropertyPlantEquipment2023-04-012024-03-31 OC426608countries:EnglandWales2023-04-012024-03-31 OC426608core:PlantMachinery2023-03-31 OC426608core:ComputerEquipment2023-03-31 OC426608core:PlantMachinery2024-03-31 OC426608core:ComputerEquipment2024-03-31 OC426608core:PlantMachinery2023-04-012024-03-31 OC4266082022-04-012023-03-31 iso4217:GBP xbrli:pure
Registered No. OC426608 (England and Wales)
S Black Associates LLP Unaudited accounts for the year ended 31 March 2024
S Black Associates LLP LLP Information for the year ended 31 March 2024
Designated members
Mr Simon Black
Mrs Suzi Black
Registered Number
OC426608 (England and Wales)
Registered Office
23 The Hamlet Waterford Gardens Climping West Sussex BN17 5RY United Kingdom
Accountants
IG Accounting Limited 257 Colchester Road Ipswich Suffolk IP4 4SH
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S Black Associates LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,399 
Current assets
Debtors
- 
11,281 
Cash at bank and in hand
- 
895 
- 
12,176 
Creditors: amounts falling due within one year
(846)
(7,360)
Net current (liabilities)/assets
(846)
4,816 
Net (liabilities)/assets attributable to members
(846)
6,215 
Represented by:
Loans and other debts due to members
3,101 
Members' other interests
Members' capital classified as equity
(8,589)
1,700 
Other reserves
4,642 
4,515 
(3,947)
6,215 
(846)
6,215 
Total members' interests
Loans and other debts due to members
3,101 
Members' other interests
(3,947)
6,215 
(846)
6,215 
For the year 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 2 October 2024.
Mr Simon Black Designated member Limited Liability Partnership Registration No. OC426608
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S Black Associates 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.
Presentation currency
The accounts are presented in £ sterling.
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
1 Year (in the year of acquisition)
Other tangible fixed assets
3 years straightline
2
Statutory information
S Black Associates LLP is a limited liability partnership, incorporated in England and Wales, registration number OC426608. Its registered office is 23 The Hamlet, Waterford Gardens, Climping, West Sussex, BN17 5RY, United Kingdom.
3
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
4,197 
697 
4,894 
At 31 March 2024
4,197 
697 
4,894 
Depreciation
At 1 April 2023
2,798 
697 
3,495 
Charge for the year
1,399 
- 
1,399 
At 31 March 2024
4,197 
697 
4,894 
Net book value
At 31 March 2024
- 
- 
- 
At 31 March 2023
1,399 
- 
1,399 
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
954 
Taxes and social security costs
(154)
5,636 
Accruals
1,000 
770 
846 
7,360 
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S Black Associates LLP Notes to the Accounts for the year ended 31 March 2024
5
Loans and other debts due to members
2024 
2023 
£ 
£ 
Members' capital classified as a liability
3,101 
Amounts falling due within one year
3,101 
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 year the average number of employees was 0 (2023: 0).
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