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REGISTERED NUMBER: OC307331 (England and Wales)












JOHN WHITE ASSOCIATES LLP

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024






JOHN WHITE ASSOCIATES LLP (REGISTERED NUMBER: OC307331)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN WHITE ASSOCIATES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DESIGNATED MEMBERS: J P White
M Wan





REGISTERED OFFICE: Alexander House
2 Market Street
Spilsby
Lincolnshire
PE23 5JT





REGISTERED NUMBER: OC307331 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe (Skegness)
Chartered Certified Accountants
26 Ida Road
Skegness
Lincolnshire
PE25 2AR

JOHN WHITE ASSOCIATES LLP (REGISTERED NUMBER: OC307331)

BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 4,082 795
4,082 795

CURRENT ASSETS
Debtors 5 11,318 10,642
Cash in hand 193 195
11,511 10,837
CREDITORS
Amounts falling due within one year 6 15,275 9,804
NET CURRENT (LIABILITIES)/ASSETS (3,764 ) 1,033
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

318

1,828

LOANS AND OTHER DEBTS DUE TO
MEMBERS

318

1,828

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 318 1,828
Amounts due from members 5 (10,913 ) (10,468 )
(10,595 ) (8,640 )

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 5 April 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.

JOHN WHITE ASSOCIATES LLP (REGISTERED NUMBER: OC307331)

BALANCE SHEET - continued
5 APRIL 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 2 January 2025 and were signed by:





J P White - Designated member

JOHN WHITE ASSOCIATES LLP (REGISTERED NUMBER: OC307331)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024


1. 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 2005, is being amortised evenly over its estimated useful life of five 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 - 25% on reducing balance

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.

2. EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2023 - 4 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2023
and 5 April 2024 1,361
AMORTISATION
At 6 April 2023
and 5 April 2024 1,361
NET BOOK VALUE
At 5 April 2024 -
At 5 April 2023 -

JOHN WHITE ASSOCIATES LLP (REGISTERED NUMBER: OC307331)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 6 April 2023 13,886
Additions 5,203
At 5 April 2024 19,089
DEPRECIATION
At 6 April 2023 13,091
Charge for year 1,916
At 5 April 2024 15,007
NET BOOK VALUE
At 5 April 2024 4,082
At 5 April 2023 795

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 11,318 10,642

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,600 7,755
Other creditors 2,675 2,049
15,275 9,804