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REGISTERED NUMBER: OC433869 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024

FOR

WBP MAN N LLP

WBP MAN N LLP (REGISTERED NUMBER: OC433869)






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


WBP MAN N LLP

GENERAL INFORMATION
for the year ended 31 March 2024







DESIGNATED MEMBERS: D Wakefield
A K Markham





REGISTERED OFFICE: Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU





REGISTERED NUMBER: OC433869 (England and Wales)





ACCOUNTANTS: the dt group
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

WBP MAN N LLP (REGISTERED NUMBER: OC433869)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 95,333 108,333
Tangible assets 5 1,692 1,920
97,025 110,253

CURRENT ASSETS
Stocks 963 28,125
Debtors 6 2,374 -
Cash at bank 36,477 42,060
39,814 70,185
CREDITORS
Amounts falling due within one year 7 107,862 100,137
NET CURRENT LIABILITIES (68,048 ) (29,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

28,977

80,301

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

28,977

80,301

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 28,977 80,301

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.

WBP MAN N LLP (REGISTERED NUMBER: OC433869)

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 29 November 2024 and were signed by:





D Wakefield - Designated member

WBP MAN N LLP (REGISTERED NUMBER: OC433869)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Wbp Man N 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Franchise territory are being amortised evenly over their estimated useful life of ten years.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer Equipment - 33% straight line basis

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

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2023 - 5 ) .

WBP MAN N LLP (REGISTERED NUMBER: OC433869)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 130,000
AMORTISATION
At 1 April 2023 21,667
Charge for year 13,000
At 31 March 2024 34,667
NET BOOK VALUE
At 31 March 2024 95,333
At 31 March 2023 108,333

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 4,420
Additions 1,157
At 31 March 2024 5,577
DEPRECIATION
At 1 April 2023 2,500
Charge for year 1,385
At 31 March 2024 3,885
NET BOOK VALUE
At 31 March 2024 1,692
At 31 March 2023 1,920

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 831 -
Other debtors 1,543 -
2,374 -

WBP MAN N LLP (REGISTERED NUMBER: OC433869)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,173 7,444
Taxation and social security 1,656 742
Other creditors 100,033 91,951
107,862 100,137

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
2024 2023
£    £   
Amounts owed to members in respect of profits 28,977 80,301

Falling due within one year 28,977 80,301

Amounts due to members rank equally alongside the other unsecured creditors.