1 April 2023 false No description of principal activity Taxfiler 2024.6 OC327675business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 OC3276752023-03-31 OC3276752023-04-012024-03-31 OC327675business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 OC327675business:FullAccounts2023-04-012024-03-31 OC3276752024-03-31 OC327675business:PartnerLLP12023-04-012024-03-31 OC327675business:PartnerLLP22023-04-012024-03-31 OC327675business:RegisteredOffice2023-04-012024-03-31 OC3276752023-03-31 OC327675core:WithinOneYear2024-03-31 OC327675core:WithinOneYear2023-03-31 OC327675core:AfterOneYear2024-03-31 OC327675core:AfterOneYear2023-03-31 OC327675core:RetainedEarningsAccumulatedLosses2024-03-31 OC327675core:RetainedEarningsAccumulatedLosses2023-03-31 OC327675business:SmallEntities2023-04-012024-03-31 OC327675countries:EnglandWales2023-04-012024-03-31 OC3276752022-05-012023-03-31 iso4217:GBP xbrli:pure
Registered No. OC327675 (England and Wales)
Howitt Investments LLP Unaudited accounts for the year ended 31 March 2024
Howitt Investments LLP LLP Information for the year ended 31 March 2024
Designated members
Mrs Geraldine Howitt
Mr Simon Howitt
Registered Number
OC327675 (England and Wales)
Registered Office
Finchdean House 26 Old Nursery Close Seaford East Sussex BN25 3JZ
Accountants
Maiden Accountancy Services 95 Seaside Road Eastbourne East Sussex BN21 3PL
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Howitt Investments LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
8,649 
9,388 
Creditors: amounts falling due within one year
(245,704)
(245,705)
Net current liabilities
(237,055)
(236,317)
Total assets less current liabilities
(237,055)
(236,317)
Creditors: amounts falling due after more than one year
(16,042)
(23,741)
Net liabilities attributable to members
(253,097)
(260,058)
Represented by:
Loans and other debts due to members
(253,097)
(281,317)
Members' other interests
Other reserves
- 
21,259 
(253,097)
(260,058)
Total members' interests
Loans and other debts due to members
(253,097)
(281,317)
Members' other interests
- 
21,259 
(253,097)
(260,058)
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 26 November 2024.
Mr Simon Howitt Designated member Limited Liability Partnership Registration No. OC327675
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Howitt Investments 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.
2
Statutory information
Howitt Investments LLP is a limited liability partnership, incorporated in England and Wales, registration number OC327675. Its registered office is Finchdean House, 26 Old Nursery Close, Seaford, East Sussex, BN25 3JZ.
3
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
198,614 
210,240 
Other creditors
47,090 
35,465 
245,704 
245,705 
4
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,042 
23,741 
5
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
(253,097)
(281,317)
Amounts falling due within one year
(253,097)
(281,317)
6
Controlling party
Howitt Investments LLP was incorporated into Koolearth Group Investments Limited under the 162 reliefs on 12 December 2022. All the assets and liabilities have been transferred to Koolearth Group Investments Limited. In lieu of the business transfer, members of the LLP received 998 shares valued at £702.72, split 50:50 between the two directors, Simon Howitt and Gerardine Howitt, in Koolearth Group Investments Limited.
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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