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REGISTERED NUMBER: OC308831 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Jordan Fishwick LLP

Jordan Fishwick LLP (Registered number: OC308831)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jordan Fishwick LLP

General Information
for the Year Ended 30 April 2024







DESIGNATED MEMBERS: M E Fishwick
N R A Jordan
C Swales
G R Grainger
C Hawthorne
R A Jones





REGISTERED OFFICE: 84-86 Waters Green
Macclesfield
Cheshire
SK11 6LH





REGISTERED NUMBER: OC308831 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Jordan Fishwick LLP (Registered number: OC308831)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 49,379 74,068
Tangible assets 5 212,619 297,252
261,998 371,320

CURRENT ASSETS
Debtors 6 271,188 422,058
Cash at bank 124,035 1,000
395,223 423,058
CREDITORS
Amounts falling due within one year 7 426,396 528,456
NET CURRENT LIABILITIES (31,173 ) (105,398 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

230,825

265,922

CREDITORS
Amounts falling due after more than one
year

8

129,809

150,317
NET ASSETS ATTRIBUTABLE TO
MEMBERS

101,016

115,605

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

101,016

115,605

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 101,016 115,605
Amounts due from members 6 (77,220 ) (122,209 )
23,796 (6,604 )

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 30 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.

Jordan Fishwick LLP (Registered number: OC308831)

Balance Sheet - continued
30 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 3 December 2024 and were signed by:





M E Fishwick - Designated member

Jordan Fishwick LLP (Registered number: OC308831)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Jordan Fishwick 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 is the difference between amounts paid on the acquisition of a business and fair value of the identifiable assets and liabilities. It is being amortised evenly over its estimated useful life of 10 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost and 10% on cost

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.

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.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 60 (2023 - 60 ) .

Jordan Fishwick LLP (Registered number: OC308831)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 246,891
AMORTISATION
At 1 May 2023 172,823
Charge for year 24,689
At 30 April 2024 197,512
NET BOOK VALUE
At 30 April 2024 49,379
At 30 April 2023 74,068

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 May 2023 193,272 719,291 912,563
Additions - 4,655 4,655
Disposals - (10,000 ) (10,000 )
At 30 April 2024 193,272 713,946 907,218
DEPRECIATION
At 1 May 2023 193,272 422,039 615,311
Charge for year - 89,288 89,288
Eliminated on disposal - (10,000 ) (10,000 )
At 30 April 2024 193,272 501,327 694,599
NET BOOK VALUE
At 30 April 2024 - 212,619 212,619
At 30 April 2023 - 297,252 297,252

Jordan Fishwick LLP (Registered number: OC308831)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. 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 May 2023
and 30 April 2024 321,896
DEPRECIATION
At 1 May 2023 44,130
Charge for year 80,474
At 30 April 2024 124,604
NET BOOK VALUE
At 30 April 2024 197,292
At 30 April 2023 277,766

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£ £
Trade debtors 109,919 251,752
Amounts owed by group undertakings 16,992 -
Other debtors 144,277 170,306
271,188 422,058

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£ £
Bank loans and overdrafts - 109,947
Hire purchase contracts 20,507 20,507
Trade creditors 129,928 113,942
Amounts owed to group undertakings 87,702 100,000
Taxation and social security 162,006 142,980
Other creditors 26,253 41,080
426,396 528,456

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£ £
Hire purchase contracts 129,809 150,317

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts in 'Loans and other debts due to Members' (other than Members' capital classified as a liability) would rank pari passu with other creditors who are unsecured in the event of a winding up. No restrictions or limitations exist on the ability of the Members to reduce the amount of Members other interests.