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REGISTERED NUMBER: SO307002 (Scotland)
















Financial Statements

for the Period 1 July 2023 to 31 March 2024

for

Gina Smart LLP

Gina Smart LLP (Registered number: SO307002)






Contents of the Financial Statements
for the Period 1 July 2023 to 31 March 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gina Smart LLP

General Information
for the Period 1 July 2023 to 31 March 2024







DESIGNATED MEMBERS: Gina Smart
John Smart





REGISTERED OFFICE: 52-53 Alloway Street
Ayr
Ayrshire
KA7 1SP





REGISTERED NUMBER: SO307002 (Scotland)





ACCOUNTANTS: Gillespie & Anderson
Chartered Accountants
Westburn Business Centre
McNee Road
Prestwick
KA9 2PB

Gina Smart LLP (Registered number: SO307002)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Cash at bank and in hand 5,136 5,488

CREDITORS
Amounts falling due within one year 4 4,936 5,288
NET CURRENT ASSETS 200 200
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

200

200

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 200 200
200 200

TOTAL MEMBERS' INTERESTS
Members' other interests 200 200

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.

Gina Smart LLP (Registered number: SO307002)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 December 2024 and were signed by:





John Smart - Designated member

Gina Smart LLP (Registered number: SO307002)

Notes to the Financial Statements
for the Period 1 July 2023 to 31 March 2024

1. STATUTORY INFORMATION

Gina Smart LLP is registered in Scotland. 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.

3. EMPLOYEE INFORMATION

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

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 4,936 5,288

5. CONTROLLING PARTY

The Limited Liability Partnership is under the control of both designated members.

6. DEBTS DUE TO MEMBERS

Members' interests are subordinated to bank borrowings. Loans and other debts due to members rank equally with unsecured creditors in the event of a winding up. Members' other interests, represented by members' capital (classified as equity), rank after unsecured creditors