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REGISTERED NUMBER: NC001672 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Toberhewny Developments LLP

Toberhewny Developments LLP (Registered number: NC001672)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


Toberhewny Developments LLP

General Information
for the Year Ended 31 March 2024







DESIGNATED MEMBERS: Hilmark Limited
Vester Properties Limited





REGISTERED OFFICE: 19 Church Road
Portadown
Co. Armagh
BT63 5HT





REGISTERED NUMBER: NC001672 (Northern Ireland)





ACCOUNTANTS: WHR Accountants Ltd
Chartered Certified Accountants
Statutory Auditors
56 English Street
Armagh
Co. Armagh
BT61 7LG

Toberhewny Developments LLP (Registered number: NC001672)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
CURRENT ASSETS
Stocks 796,228 887,277
Debtors 38,748 62,058
Cash at bank 444,405 258,005
1,279,381 1,207,340
CREDITORS
Amounts falling due within one year 79,775 110,894
NET CURRENT ASSETS 1,199,606 1,096,446
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,199,606 1,096,446

LOANS AND OTHER DEBTS DUE TO MEMBERS 4 1,199,606 1,096,446

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 4 1,199,606 1,096,446

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 31 March 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 August 2024 and were signed by:



Hilmark Limited - Designated member



Vester Properties Limited - Designated member


Toberhewny Developments LLP (Registered number: NC001672)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Toberhewny Developments LLP is registered in Northern Ireland. 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEE INFORMATION

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

4. LOANS AND OTHER DEBTS DUE TO MEMBERS

No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.