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REGISTERED NUMBER: OC325079 (England and Wales)















COURTNEY HAVERS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2024










Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


COURTNEY HAVERS LLP

GENERAL INFORMATION
For The Year Ended 30 September 2024







DESIGNATED MEMBERS: R C Tuffield
CH Creative Resources Limited





REGISTERED OFFICE: Hilden Park House
79 Tonbridge Road
Hildenborough
Tonbridge
Kent
TN11 9BH





REGISTERED NUMBER: OC325079 (England and Wales)





ACCOUNTANTS: Hilden Park Accountants Limited
Hilden Park House
79 Tonbridge Road
Hildenborough
Tonbridge
Kent
TN11 9BH

COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

ABRIDGED BALANCE SHEET
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,263 25,848
Tangible assets 5 4,405 5,683
27,668 31,531

CURRENT ASSETS
Debtors 136,467 205,005
Cash at bank 189,808 153,359
326,275 358,364
CREDITORS
Amounts falling due within one year 26,952 34,156
NET CURRENT ASSETS 299,323 324,208
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

326,991

355,739

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

312,803

341,551

MEMBERS' OTHER INTERESTS
Capital accounts 14,188 14,188
326,991 355,739

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 312,803 341,551
Members' other interests 14,188 14,188
Amounts due from members (107,067 ) (170,355 )
219,924 185,384

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 September 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.

COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

ABRIDGED BALANCE SHEET - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 11 January 2025 and were signed by:





R C Tuffield - Designated member

COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2024


1. STATUTORY INFORMATION

Courtney Havers LLP is registered in England and Wales. 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.

Turnover
Turnover represents commission income and is measured at the fair value of the consideration received or receivable, net of discounts, from the provision of financial advisory services. Turnover is recognised according to the stage of completion of the contract to which it relates. The stage of completion of a contract is measured by comparing the duration of the contract with the period in the year that the service was provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a client list in 2019, is being amortised evenly over its estimated useful life of fifteen 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Computer equipment - 33% straight line

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.

3. EMPLOYEE INFORMATION

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

COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2024


4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 538,772
AMORTISATION
At 1 October 2023 512,924
Amortisation for year 2,585
At 30 September 2024 515,509
NET BOOK VALUE

At 30 September 2024 23,263
At 30 September 2023 25,848

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 18,235
Additions 603
Disposals (7,372 )
At 30 September 2024 11,466
DEPRECIATION
At 1 October 2023 12,552
Charge for year 1,881
Eliminated on disposal (7,372 )
At 30 September 2024 7,061
NET BOOK VALUE
At 30 September 2024 4,405
At 30 September 2023 5,683

6. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30/9/24 30/9/23
£    £   
Within one year 12,104 15,795
Between one and five years 1,402 13,506
13,506 29,301

COURTNEY HAVERS LLP (REGISTERED NUMBER: OC325079)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2024


7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests.