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REGISTERED NUMBER: OC326889 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CMB PARKING LLP

CMB PARKING LLP (REGISTERED NUMBER: OC326889)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMB PARKING LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: B Cookson Jnr
C Cookson
M Cookson
Mrs L Cookson
Mrs M A Cookson
Mrs H Cookson



REGISTERED OFFICE: Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH



REGISTERED NUMBER: OC326889 (England and Wales)



ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH



SOLICITORS: Brabners LLP
7-8 Chapel Street
Preston
PR1 8AN

CMB PARKING LLP (REGISTERED NUMBER: OC326889)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 576,961 576,961

CURRENT ASSETS
Debtors 5 28,160 23,618
Cash at bank 7,939 14,598
36,099 38,216
CREDITORS
Amounts falling due within one year 6 29,008 23,244
NET CURRENT ASSETS 7,091 14,972
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

584,052

591,933

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

584,052

591,933

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 584,052 591,933

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.

CMB PARKING LLP (REGISTERED NUMBER: OC326889)

BALANCE SHEET - continued
31 MARCH 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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 18 September 2024 and were signed by:




B Cookson Jnr - Designated member




C Cookson - Designated member


CMB PARKING LLP (REGISTERED NUMBER: OC326889)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

CMB Parking LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the amount derived from rental income stated net of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and Car Park - not provided
Fixtures and fittings - 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

No depreciation is provided on Land and Car Park property because the estimated residual value of the property is such that any depreciation charge would be immaterial.

Going concern
The members believe that the partnership has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3. EMPLOYEE INFORMATION

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

4. TANGIBLE FIXED ASSETS
Fixtures
Land and and
Car Park fittings Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 576,961 14,816 591,777
DEPRECIATION
At 1 April 2023
and 31 March 2024 - 14,816 14,816
NET BOOK VALUE
At 31 March 2024 576,961 - 576,961
At 31 March 2023 576,961 - 576,961

CMB PARKING LLP (REGISTERED NUMBER: OC326889)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 27,377 22,024
Other debtors - 822
Prepayments 783 772
28,160 23,618

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
VAT 3,622 2,370
Accruals and deferred income 25,386 20,874
29,008 23,244

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

No preference will be given to the Designated Members in relation to Loans and Other debtors due to Members in the event of a winding up order, over and above any unsecured creditors.

8. RELATED PARTY DISCLOSURES

Throughout the year B Cookson Jnr and C Cookson were also Directors of B Cookson Limited and B C Cookson Holdings Limited, companies registered in England and Wales.

During the year, B Cookson Limited recharged costs to CMB Parking LLP of £4,450 (2023: £9,416).

9. ULTIMATE CONTROLLING PARTY

The LLP is owned and controlled by the Designated Members, with no one individual member having overall control.