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REGISTERED NUMBER: OC301577 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Clifford Dann LLP

Clifford Dann LLP (Registered number: OC301577)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 4


Clifford Dann LLP (Registered number: OC301577)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible fixed assets 4 20,880 31,715

Current assets
Debtors 5 77,337 24,530
Cash at bank and in hand 57,530 68,003
134,867 92,533
Creditors
Amounts falling due within one year 6 26,600 24,834
Net current assets 108,267 67,699
Total assets less current liabilities 129,147 99,414

Creditors
Amounts falling due after more than one
year

7

-

10,215
Net assets attributable to members 129,147 89,199

Clifford Dann LLP (Registered number: OC301577)

Balance Sheet - continued
31 March 2024

2024 2023
Notes £    £    £    £   
Loans and other debts due to members 8 52,147 12,199

Members' other interests
Capital accounts 77,000 77,000
129,147 89,199

Total members' interests
Loans and other debts due to members 8 52,147 12,199
Members' other interests 77,000 77,000
129,147 89,199

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 31 March 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.

Clifford Dann LLP (Registered number: OC301577)

Balance Sheet - continued
31 March 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 Profit and loss account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11 October 2024 and were signed by:





M J Hudson - Designated member

Clifford Dann LLP (Registered number: OC301577)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. Statutory information

Clifford Dann LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC301577

Registered office: 85 Church Road
Hove
East Sussex
BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - straight line over the life of the lease
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Clifford Dann LLP (Registered number: OC301577)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. Accounting policies - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Leasing commitments
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 3 (2023 - 4 ) .

4. Tangible fixed assets
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 April 2023 3,674 39,580 72,140 23,405 138,799
Disposals (3,674 ) (39,580 ) (12,995 ) (23,405 ) (79,654 )
At 31 March 2024 - - 59,145 - 59,145
Depreciation
At 1 April 2023 2,514 38,074 43,598 22,898 107,084
Charge for year 245 565 7,114 283 8,207
Eliminated on disposal (2,759 ) (38,639 ) (12,447 ) (23,181 ) (77,026 )
At 31 March 2024 - - 38,265 - 38,265
Net book value
At 31 March 2024 - - 20,880 - 20,880
At 31 March 2023 1,160 1,506 28,542 507 31,715

Clifford Dann LLP (Registered number: OC301577)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 12,831 7,834
Other debtors 4,505 16,696
17,336 24,530

Amounts falling due after more than one year:
Other debtors 60,001 -

Aggregate amounts 77,337 24,530

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 10,215 13,620
Trade creditors 687 3,238
Taxation and social security 6,698 1,976
Other creditors 9,000 6,000
26,600 24,834

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts - 10,215

8. Loans and other debts due to members

Members' other interests rank after unsecured creditors, and loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding up. In such an event, there is no further protection afforded to creditors which is legally enforceable and cannot be revoked at will by the members.

There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.

9. Off-balance sheet arrangements

At the year end, the LLP had a leasing commitment amounting to £0 (2023: £53,523).