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Registered number: OC349267









ALEXANDER GREEN ASSOCIATES LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ALEXANDER GREEN ASSOCIATES LLP
REGISTERED NUMBER: OC349267

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
307
407

  
307
407

Current assets
  

Cash at bank and in hand
 4 
45,947
32,423

  
45,947
32,423

Creditors: Amounts Falling Due Within One Year
 5 
(41,638)
(35,470)

Net current assets/(liabilities)
  
 
 
4,309
 
 
(3,047)

Total assets less current liabilities
  
4,616
(2,640)

Creditors: amounts falling due after more than one year
 6 
(25,301)
(28,908)

  
(20,685)
(31,548)

  

Net liabilities
  
(20,685)
(31,548)


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 8 
(96,584)
(102,876)

  
(96,584)
(102,876)

Members' other interests
  

Members' capital classified as equity
  
75,899
71,328

  
 
75,899
 
71,328

  
(20,685)
(31,548)


Total members' interests
  

Loans and other debts due to members
 8 
(96,584)
(102,876)

Members' other interests
  
75,899
71,328

  
(20,685)
(31,548)


Page 1

 
ALEXANDER GREEN ASSOCIATES LLP
REGISTERED NUMBER: OC349267
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The Members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the Members and were signed on their behalf by: 




Mr James Green
Designated Member

Date: 6 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ALEXANDER GREEN ASSOCIATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% reducing balance
Computer equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
ALEXANDER GREEN ASSOCIATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


3.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
3,106
8,501
11,607



At 31 March 2024

3,106
8,501
11,607



Depreciation


At 1 April 2023
2,985
8,215
11,200


Charge for the year on owned assets
29
71
100



At 31 March 2024

3,014
8,286
11,300



Net book value



At 31 March 2024
92
215
307



At 31 March 2023
121
286
407

Page 4

 
ALEXANDER GREEN ASSOCIATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
45,947
32,423

45,947
32,423



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,990
-

Other taxation and social security
-
2,162

Other creditors
30,898
28,308

Accruals and deferred income
8,750
5,000

41,638
35,470



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
25,301
28,909

25,301
28,909


Page 5

 
ALEXANDER GREEN ASSOCIATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due 2-5 years

Bank loans
25,301
28,908


25,301
28,908


25,301
28,908



8.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
(96,584)
(102,876)

(96,584)
(102,876)



Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 6