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UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST MARCH 2023 TO 31ST MARCH 2024

FOR

MANHIRE LLP

MANHIRE LLP (REGISTERED NUMBER: OC416142)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST MARCH 2023 TO 31ST MARCH 2024




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MANHIRE LLP

GENERAL INFORMATION
FOR THE PERIOD 1ST MARCH 2023 TO 31ST MARCH 2024







DESIGNATED MEMBERS: C B C Manhire
Mrs L Manhire





REGISTERED OFFICE: 4 Elm Grove South
Barnham
Bognor Regis
West Sussex
PO22 0EL





REGISTERED NUMBER: OC416142 (England and Wales)





ACCOUNTANTS: Evans Weir
The Victoria
25 St Pancras
Chichester
West Sussex
PO19 7LT

MANHIRE LLP (REGISTERED NUMBER: OC416142)

STATEMENT OF FINANCIAL POSITION
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,789 40,839

CURRENT ASSETS
Debtors 5 12,128 6,551
Cash at bank - 9,387
12,128 15,938
CREDITORS
Amounts falling due within one year 6 25,577 21,233
NET CURRENT LIABILITIES (13,449 ) (5,295 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,340

35,544

CREDITORS
Amounts falling due after more than one
year

7

12,726

13,358
NET ASSETS ATTRIBUTABLE TO
MEMBERS

15,614

22,186

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

15,514

22,086

MEMBERS' OTHER INTERESTS
Capital accounts 100 100
15,614 22,186

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 15,514 22,086
Members' other interests 100 100
15,614 22,186

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 period ended 31st 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.

MANHIRE LLP (REGISTERED NUMBER: OC416142)

STATEMENT OF FINANCIAL POSITION - continued
31ST 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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 28th January 2025 and were signed by:




C B C Manhire - Designated member




Mrs L Manhire - Designated member


MANHIRE LLP (REGISTERED NUMBER: OC416142)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST MARCH 2023 TO 31ST MARCH 2024

1. STATUTORY INFORMATION

Manhire 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.

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.
Plant and machinery etc - 20% 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.

3. EMPLOYEE INFORMATION

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

MANHIRE LLP (REGISTERED NUMBER: OC416142)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST MARCH 2023 TO 31ST MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st March 2023 60,368
Additions 16,737
Disposals (8,195 )
At 31st March 2024 68,910
DEPRECIATION
At 1st March 2023 19,529
Charge for period 10,979
Eliminated on disposal (3,387 )
At 31st March 2024 27,121
NET BOOK VALUE
At 31st March 2024 41,789
At 28th February 2023 40,839

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st March 2023 54,045
Additions 12,699
Disposals (8,195 )
At 31st March 2024 58,549
DEPRECIATION
At 1st March 2023 6,742
Charge for period 18,734
Eliminated on disposal (3,387 )
At 31st March 2024 22,089
NET BOOK VALUE
At 31st March 2024 36,460
At 28th February 2023 47,303

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,128 5,587
Other debtors - 964
12,128 6,551

MANHIRE LLP (REGISTERED NUMBER: OC416142)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST MARCH 2023 TO 31ST MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,582 3,000
Hire purchase contracts 6,105 6,253
Trade creditors 3,074 2,478
Taxation and social security 8,166 2,502
Other creditors 2,650 7,000
25,577 21,233

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,500 6,750
Hire purchase contracts 9,226 6,608
12,726 13,358

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up amounts due to unsecured creditors would be discharged in full before the loans and other debts due to members were repaid.

There are no restrictions or limitations in respect of the ability of members to reduce the amount of their other interest.