Acorah Software Products - Accounts Production 16.0.110 false true false 3 February 2023 28 February 2024 28 February 2024 OC445663 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC445663 2023-02-02 OC445663 2024-02-28 OC445663 2023-02-03 2024-02-28 OC445663 frs-core:CurrentFinancialInstruments 2024-02-28 OC445663 frs-core:MotorVehicles 2024-02-28 OC445663 frs-core:MotorVehicles 2023-02-03 2024-02-28 OC445663 frs-core:MotorVehicles 2023-02-02 OC445663 frs-core:PlantMachinery 2024-02-28 OC445663 frs-core:PlantMachinery 2023-02-03 2024-02-28 OC445663 frs-core:PlantMachinery 2023-02-02 OC445663 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-03 2024-02-28 OC445663 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-03 2024-02-28 OC445663 frs-bus:FilletedAccounts 2023-02-03 2024-02-28 OC445663 frs-bus:SmallEntities 2023-02-03 2024-02-28 OC445663 frs-bus:AuditExempt-NoAccountantsReport 2023-02-03 2024-02-28 OC445663 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-03 2024-02-28 OC445663 frs-countries:EnglandWales 2023-02-03 2024-02-28 OC445663 frs-bus:PartnerLLP1 2023-02-03 2024-02-28
Registered number: OC445663
Pura Vida Catering LLP
Unaudited Financial Statements
For the Period 3 February 2023 to 28 February 2024
Chartered Certified Accountants & Registered Auditors
Hill Crest
Castle Cary Road
West Lydford
Somerset
TA11 6DS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC445663
28 February 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 12,088
12,088
CURRENT ASSETS
Cash at bank and in hand 3,131
3,131
Creditors: Amounts Falling Due Within One Year 5 (599 )
NET CURRENT ASSETS (LIABILITIES) 2,532
TOTAL ASSETS LESS CURRENT LIABILITIES 14,620
NET ASSETS ATTRIBUTABLE TO MEMBERS 14,620
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 32,629
32,629
Equity
Members' other interests
Members' capital (18,009)
(18,009)
14,620
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 32,629
Members' other interests (18,009)
14,620
Page 1
Page 2
For the period ending 28 February 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 Harvey Smolarek
Partner
28 October 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
Pura Vida Catering LLP is a limited liability partnership, incorporated in England & Wales, registered number OC445663 . The Registered Office is 120 Wellsway, Bath, Somerset, BA2 4SE.
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:
Plant & Machinery 15% Reducing balance basis
Motor Vehicles 20% Reducing balance basis
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 3 February 2023 - - -
Additions 5,925 8,815 14,740
As at 28 February 2024 5,925 8,815 14,740
Depreciation
As at 3 February 2023 - - -
Provided during the period 889 1,763 2,652
As at 28 February 2024 889 1,763 2,652
Net Book Value
As at 28 February 2024 5,036 7,052 12,088
As at 3 February 2023 - - -
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5. Creditors: Amounts Falling Due Within One Year
28 February 2024
£
Trade creditors (1 )
Other creditors 600
599
Page 4