IRIS Accounts Production v24.3.2.46 SO306718 designated member 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSO3067182023-04-30SO3067182024-04-30SO3067182023-05-012024-04-30SO3067182022-04-30SO3067182022-05-012023-04-30SO3067182023-04-30SO306718ns15:Scotland2023-05-012024-04-30SO306718ns14:PoundSterling2023-05-012024-04-30SO306718ns10:PartnerLLP12023-05-012024-04-30SO306718ns10:LimitedLiabilityPartnershipLLP2023-05-012024-04-30SO306718ns10:SmallEntities2023-05-012024-04-30SO306718ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SO306718ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SO306718ns10:LimitedLiabilityPartnershipsSORP2023-05-012024-04-30SO306718ns10:FullAccounts2023-05-012024-04-30SO30671812023-05-012024-04-30SO306718ns10:PartnerLLP32023-05-012024-04-30SO306718ns10:RegisteredOffice2023-05-012024-04-30SO306718ns5:CurrentFinancialInstruments2024-04-30SO306718ns5:CurrentFinancialInstruments2023-04-30SO306718ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SO306718ns5:PlantMachinery2023-05-012024-04-30SO306718ns5:NetGoodwill2023-05-012024-04-30SO306718ns5:NetGoodwill2024-04-30SO306718ns5:PlantMachinery2023-04-30SO306718ns5:PlantMachinery2024-04-30SO306718ns5:PlantMachinery2023-04-30SO306718ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30SO306718ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: SO306718 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

Beelieve Health And Wellbeing Services
LLP

Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)






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


Beelieve Health And Wellbeing Services
LLP

General Information
for the Year Ended 30 April 2024







DESIGNATED MEMBERS: Mrs C A Cochrane
Mrs E Wann





REGISTERED OFFICE: Unit 11
68-74 Queen Elizabeth Avenue
Hillington Park
Glasgow
G52 4NQ





REGISTERED NUMBER: SO306718 (Scotland)






Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 26,700 -
Tangible assets 5 3,332 1,443
30,032 1,443

CURRENT ASSETS
Debtors 6 40,728 40,062
Cash at bank 19,167 6,846
59,895 46,908
CREDITORS
Amounts falling due within one year 7 28,471 12,115
NET CURRENT ASSETS 31,424 34,793
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

61,456

36,236

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

61,456

36,236

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 61,456 36,236

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.

Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)

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 27 January 2025 and were signed by:





Mrs C A Cochrane - Designated member

Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)

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

1. STATUTORY INFORMATION

Beelieve Health And Wellbeing Services LLP is registered in Scotland. 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.

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.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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.

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.

Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

Members capital
Members capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

Goodwill
Goodwill, being the amount paid in connection with the partner buy out in 2023, is being amortised evenly over its estimated useful life of ten years.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 17 (2023 - 12 ) .

Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 29,667
At 30 April 2024 29,667
AMORTISATION
Charge for year 2,967
At 30 April 2024 2,967
NET BOOK VALUE
At 30 April 2024 26,700

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 1,614
Additions 2,710
At 30 April 2024 4,324
DEPRECIATION
At 1 May 2023 171
Charge for year 821
At 30 April 2024 992
NET BOOK VALUE
At 30 April 2024 3,332
At 30 April 2023 1,443

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 35,042 39,430
Other debtors 5,686 632
40,728 40,062

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 316 19
Taxation and social security 22,026 5,315
Other creditors 6,129 6,781
28,471 12,115

Beelieve Health And Wellbeing Services
LLP (Registered number: SO306718)

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

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

2023 2022
£ £
Members equity capital 27,218 14,043
Members other interests 6,088 (8,413 )
--------- ----------
33,306 5,630
====== =====

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