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REGISTERED NUMBER: OC323247 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Clarity SMC Limited Liability
Partnership

Clarity SMC Limited Liability
Partnership (Registered number: OC323247)






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


Clarity SMC Limited Liability
Partnership

General Information
for the year ended 31 March 2024







DESIGNATED MEMBERS: A P Hoble
R J Kemp





REGISTERED OFFICE: 92 Forest Road
Richmond
Surrey
TW9 3BZ





REGISTERED NUMBER: OC323247 (England and Wales)





ACCOUNTANTS: WILSHERS DEJ
10-11 Heathfield Terrace
London
W4 4JE

Clarity SMC Limited Liability
Partnership (Registered number: OC323247)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 747
- 747

CURRENT ASSETS
Debtors 6 126 382
Cash at bank 438 3,686
564 4,068
CREDITORS
Amounts falling due within one year 7 315 316
NET CURRENT ASSETS 249 3,752
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

249

4,499

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

249

4,499

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 249 4,499

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.

Clarity SMC Limited Liability
Partnership (Registered number: OC323247)

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 27 November 2024 and were signed by:





R J Kemp - Designated member

Clarity SMC Limited Liability
Partnership (Registered number: OC323247)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Clarity SMC Limited Liability Partnership is registered in England and Wales. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents
Patents are valued at cost less accumulated depreciation. Amortisation is calculated to write the cost off in 10 years, being the economic useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

3. EMPLOYEE INFORMATION

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

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 April 2023
and 31 March 2024 7,929
AMORTISATION
At 1 April 2023
and 31 March 2024 7,929
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

Clarity SMC Limited Liability
Partnership (Registered number: OC323247)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 5,949 12,900 18,849
DEPRECIATION
At 1 April 2023 5,949 12,153 18,102
Charge for year - 747 747
At 31 March 2024 5,949 12,900 18,849
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 - 747 747

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 126 382

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 315 316

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.