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REGISTERED NUMBER: OC317524 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Roy Pinnock & Co LLP

Roy Pinnock & Co LLP (Registered number: OC317524)






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


Roy Pinnock & Co LLP

General Information
for the Year Ended 31 March 2024







DESIGNATED MEMBERS: Mrs N Coleman
Accountants in St Albans Ltd





REGISTERED OFFICE: Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG





REGISTERED NUMBER: OC317524 (England and Wales)





ACCOUNTANTS: Roy Pinnock & Co LLP
Chartered Certified Accountants
Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG

Roy Pinnock & Co LLP (Registered number: OC317524)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 401,198 401,198
Tangible assets 5 41,438 4,405
442,636 405,603

CURRENT ASSETS
Stocks 6,206 6,269
Debtors 6 105,334 127,882
Cash at bank and in hand 567 534
112,107 134,685
CREDITORS
Amounts falling due within one year 7 154,670 148,353
NET CURRENT LIABILITIES (42,563 ) (13,668 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

400,073

391,935

CREDITORS
Amounts falling due after more than one
year

8

49,269

55,294
NET ASSETS ATTRIBUTABLE TO
MEMBERS

350,804

336,641

Roy Pinnock & Co LLP (Registered number: OC317524)

Balance Sheet - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 350,804 336,641
350,804 336,641

TOTAL MEMBERS' INTERESTS
Members' other interests 350,804 336,641

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.

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 19 December 2024 and were signed by:




Mrs N Coleman - Designated member

Roy Pinnock & Co LLP (Registered number: OC317524)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Roy Pinnock & Co 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 etc - 33% on cost and 20% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Roy Pinnock & Co LLP (Registered number: OC317524)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 401,198
NET BOOK VALUE
At 31 March 2024 401,198
At 31 March 2023 401,198

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 19,746 - 11,125 30,871
Additions - 43,730 - 43,730
At 31 March 2024 19,746 43,730 11,125 74,601
DEPRECIATION
At 1 April 2023 19,270 - 7,196 26,466
Charge for year 159 4,373 2,165 6,697
At 31 March 2024 19,429 4,373 9,361 33,163
NET BOOK VALUE
At 31 March 2024 317 39,357 1,764 41,438
At 31 March 2023 476 - 3,929 4,405

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 97,348 119,185
Other debtors 7,986 8,697
105,334 127,882

Roy Pinnock & Co LLP (Registered number: OC317524)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 42,539 44,250
Hire purchase contracts 6,923 1,209
Trade creditors 10,267 9,942
Taxation and social security 48,350 53,740
Other creditors 46,591 39,212
154,670 148,353

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 16,516 32,083
Hire purchase contracts 32,753 -
Other creditors - 23,211
49,269 55,294