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REGISTERED NUMBER: OC357825 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

TSMM LLP

TSMM LLP (Registered number: OC357825)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

General Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


TSMM LLP

General Information
for the Year Ended 31 December 2023







DESIGNATED MEMBERS: Mr P Thornley
Ms R F Macdonald
Mr L R Stevens





REGISTERED OFFICE: Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW





REGISTERED NUMBER: OC357825 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

TSMM LLP (Registered number: OC357825)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 456 607
Investment property 6 336,863 350,000
337,319 350,607

CURRENT ASSETS
Debtors 7 36,350 50,792
Cash at bank 892 10,103
37,242 60,895
CREDITORS
Amounts falling due within one year 8 (3,101 ) (15,588 )
NET CURRENT ASSETS 34,141 45,307
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

371,460

395,914

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

371,460

395,914

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 371,460 395,914
Amounts due from members 7 - (116 )
371,460 395,798

TSMM LLP (Registered number: OC357825)

Balance Sheet - continued
31 December 2023


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 December 2023.

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.

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 Profit and Loss has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 25 November 2024 and were signed by:





Mr P Thornley - Designated member

TSMM LLP (Registered number: OC357825)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

TSMM 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 and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2023 3,767 1,254 5,021
Disposals - (1,254 ) (1,254 )
At 31 December 2023 3,767 - 3,767
DEPRECIATION
At 1 January 2023 3,160 1,254 4,414
Charge for year 151 - 151
Eliminated on disposal - (1,254 ) (1,254 )
At 31 December 2023 3,311 - 3,311
NET BOOK VALUE
At 31 December 2023 456 - 456
At 31 December 2022 607 - 607

TSMM LLP (Registered number: OC357825)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023 350,000
Additions 336,863
Disposals (350,000 )
At 31 December 2023 336,863
NET BOOK VALUE
At 31 December 2023 336,863
At 31 December 2022 350,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 34,720 352
Other debtors 1,630 50,440
36,350 50,792

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,300 1,200
Other creditors 1,801 14,388
3,101 15,588

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

The loans and other debts due to members' (other than members' capital classified as debt) rank equal in relation to other creditors.