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REGISTERED NUMBER: OC308693 (England and Wales)



















Unaudited Financial Statements

for the Period 1 November 2022 to 31 March 2024

for

C.Anderson And Sons LLP

C.Anderson And Sons LLP (Registered number: OC308693)

Contents of the Financial Statements
for the Period 1 November 2022 to 31 March 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.Anderson And Sons LLP

General Information
for the Period 1 November 2022 to 31 March 2024







DESIGNATED MEMBERS: C Anderson Assets LLP
Anderson & Sons Ltd





REGISTERED OFFICE: 25 Filmer Road
Fulham
London
SW6 7BP





REGISTERED NUMBER: OC308693 (England and Wales)





ACCOUNTANTS: APT
44 The Pantiles
Tunbridge Wells
Kent
TN2 5TN

C.Anderson And Sons LLP (Registered number: OC308693)

Balance Sheet
31 March 2024

2024 2022
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 91,746 124,018

CURRENT ASSETS
Stocks 40,000 40,000
Debtors 5 605,520 646,083
Cash at bank and in hand 435,841 438,228
1,081,361 1,124,311
CREDITORS
Amounts falling due within one year 6 385,941 469,049
NET CURRENT ASSETS 695,420 655,262
TOTAL ASSETS LESS CURRENT
LIABILITIES

787,166

779,280

CREDITORS
Amounts falling due after more than one year 7 38,403 62,316
NET ASSETS ATTRIBUTABLE TO
MEMBERS

748,763

716,964

C.Anderson And Sons LLP (Registered number: OC308693)

Balance Sheet - continued
31 March 2024

2024 2022
as restated
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 748,763 716,964
748,763 716,964

TOTAL MEMBERS' INTERESTS
Members' other interests 748,763 716,964
Amounts due from members 5 - (23,470 )
748,763 693,494

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 period 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.

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:





C Anderson Assets LLP - Designated member

C.Anderson And Sons LLP (Registered number: OC308693)

Notes to the Financial Statements
for the Period 1 November 2022 to 31 March 2024


1. STATUTORY INFORMATION

C.Anderson And Sons LLP 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.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern
After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Other income
Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method. Income from fixed asset investments is recognised when the right to it has been established.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

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

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

C.Anderson And Sons LLP (Registered number: OC308693)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 March 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Provision for liabilities
Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 17 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 365,199
Additions 21,471
Disposals (24,033 )
At 31 March 2024 362,637
DEPRECIATION
At 1 November 2022 241,181
Charge for period 44,519
Eliminated on disposal (14,809 )
At 31 March 2024 270,891
NET BOOK VALUE
At 31 March 2024 91,746
At 31 October 2022 124,018

C.Anderson And Sons LLP (Registered number: OC308693)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 March 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 November 2022 120,477
Disposals (18,266 )
At 31 March 2024 102,211
DEPRECIATION
At 1 November 2022 35,139
Charge for period 30,223
Eliminated on disposal (14,689 )
At 31 March 2024 50,673
NET BOOK VALUE
At 31 March 2024 51,538
At 31 October 2022 85,338

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
as restated
£    £   
Trade debtors 37,314 27,380
Other debtors 568,206 618,703
605,520 646,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
as restated
£    £   
Bank loans and overdrafts - 52,500
Hire purchase contracts 18,466 18,466
Trade creditors 146,145 176,871
Taxation and social security 107,776 150,679
Other creditors 113,554 70,533
385,941 469,049

C.Anderson And Sons LLP (Registered number: OC308693)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2022
as restated
£    £   
Hire purchase contracts 38,403 62,316

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2022
as restated
£    £   
Bank loans - 52,500

9. RELATED PARTY DISCLOSURES

As at 31 March 2024 £510,628 (2022: £538,488) was owed from a company controlled by key management personnel.