2023-07-19 2024-03-31 true No description of principal activity Capium Accounts Production 1.1 SO307820 bus:FullAccounts 2023-07-19 2024-03-31 SO307820 bus:Micro-entities 2023-07-19 2024-03-31 SO307820 bus:AuditExempt-NoAccountantsReport 2023-07-19 2024-03-31 SO307820 bus:SmallCompaniesRegimeForAccounts 2023-07-19 2024-03-31 SO307820 bus:LimitedLiabilityPartnershipLLP 2023-07-19 2024-03-31 SO307820 2023-07-19 2024-03-31 SO307820 2024-03-31 SO307820 bus:RegisteredOffice 2023-07-19 2024-03-31 SO307820 core:WithinOneYear 2024-03-31 SO307820 core:AfterOneYear 2024-03-31 SO307820 bus:PartnerLLP1 2023-07-19 2024-03-31 SO307820 bus:PartnerLLP1 2024-03-31 SO307820 bus:PartnerLLP2 2023-07-19 2024-03-31 SO307820 bus:PartnerLLP2 2024-03-31 SO307820 2022-07-19 SO307820 bus:LeadAgentIfApplicable 2023-07-19 2024-03-31 SO307820 2023-07-18 SO307820 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 SO307820 core:CostValuation core:Non-currentFinancialInstruments 2023-07-18 SO307820 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-03-31 SO307820 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 SO307820 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 SO307820 core:Non-currentFinancialInstruments 2024-03-31 SO307820 core:Non-currentFinancialInstruments 2023-07-18 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SO307820
Scotland

 

 

 

DGRAY & PARTNERS LLP


Dormant Accounts
 


Period of accounts

Start date: 19 July 2023

End date: 31 March 2024
  2024
    £ £
Creditors: amount falling due within one year (679)  
Net current assets   (679)
Total assets less current liabilities   (679)
Net assets   (679)
 

     

Represented by:
Members' other interest
Other reserves   (679)
  (679)

  (679)
 

Total members' interests
Members' other interests   (679)
  (679)
 
NOTES TO THE ACCOUNTS

General Information
DGRAY & PARTNERS LLP is a limited liability partnership, registered in Scotland, registration number SO307820, registration address Suit 1, Airlie House, Pentland Park, Glenrothes, Fife, KY6 4AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.


For the period ending 31 March 2024 the LLP was entitled to exemption under Section 480 of the Companies Act 2006 (as applied to LLPs) relating to dormant 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime
These accounts were approved by the members and signed on their behalf by:


.............................................................................
Ian Ritchie
Designated Member
Date approved by the members: 28 October 2024
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