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REGISTERED NUMBER: OC374552 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

JAMIESON STONE LLP

JAMIESON STONE LLP (REGISTERED NUMBER: OC374552)






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


JAMIESON STONE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DESIGNATED MEMBERS: M R Stone
Carinule Ltd





REGISTERED OFFICE: Windsor House
40/41 Great Castle Street
London
W1W 8LU





REGISTERED NUMBER: OC374552 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

JAMIESON STONE LLP (REGISTERED NUMBER: OC374552)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 96

CURRENT ASSETS
Debtors 5 242,548 287,604
Cash at bank 1 5,026
242,549 292,630
CREDITORS
Amounts falling due within one year 6 (130,856 ) (107,215 )
NET CURRENT ASSETS 111,693 185,415
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,693

185,511

CREDITORS
Amounts falling due after more than one
year

7

(11,531

)

(21,483

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

100,162

164,028

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

100,162

164,028

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 100,162 164,028

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.

JAMIESON STONE LLP (REGISTERED NUMBER: OC374552)

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 January 2025 and were signed by:





M R Stone - Designated member

JAMIESON STONE LLP (REGISTERED NUMBER: OC374552)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Jamieson Stone 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 the total amount receivable by the limited liability partnership for services rendered and disbursements charged to clients during the year, excluding VAT. Turnover is recognised when a right to consideration has been obtained through performance under each contract and reflects the contract activity during the year having regard to the stage of completion of each contract and the relative uncertainty of predicting ultimate profitability on long term assignments.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on cost
Motor vehicles - 25% on cost

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.

Taxation
The taxation payable on limited liability partnership profits is the personal liability of the members, although payment of such liabilities is administered by the limited liability partnership on behalf of the members. Consequently, neither limited liability partnership taxation nor related deferred taxation are accounted for in the financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members or set against amounts due from members as appropriate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2023 - 6 ) .

JAMIESON STONE LLP (REGISTERED NUMBER: OC374552)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Office Motor
equipment vehicles Totals
£    £    £   
COST
At 1 May 2023 11,315 28,925 40,240
Disposals - (28,925 ) (28,925 )
At 30 April 2024 11,315 - 11,315
DEPRECIATION
At 1 May 2023 11,220 28,924 40,144
Charge for year 95 - 95
Eliminated on disposal - (28,924 ) (28,924 )
At 30 April 2024 11,315 - 11,315
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 95 1 96

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 121,571 176,352
Amounts recoverable on contracts 85,842 88,050
Prepayments and accrued income 35,135 23,202
242,548 287,604

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,472 10,000
Trade creditors 1,840 4,180
Social security and other taxes 54,297 62,770
Amounts due to associated undertakings 8,000 -
Accrued expenses 52,247 30,265
130,856 107,215

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 1,531 11,483
11,531 21,483

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Members' capital is repayable within one year and is therefore classified as a liability.