Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 31 March 2024 31 March 2024 OC351151 Mr Christian Dauwalder Miss Sasha Dauwalder Mr Paul Dauwalder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC351151 2023-09-30 OC351151 2024-03-31 OC351151 2023-10-01 2024-03-31 OC351151 frs-core:MotorVehicles 2023-10-01 2024-03-31 OC351151 frs-bus:LimitedLiabilityPartnershipLLP 2023-10-01 2024-03-31 OC351151 frs-bus:LimitedLiabilityPartnershipsSORP 2023-10-01 2024-03-31 OC351151 frs-bus:AbridgedAccounts 2023-10-01 2024-03-31 OC351151 frs-bus:SmallEntities 2023-10-01 2024-03-31 OC351151 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-03-31 OC351151 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-03-31 OC351151 frs-countries:EnglandWales 2023-10-01 2024-03-31 OC351151 frs-bus:PartnerLLP1 2023-10-01 2024-03-31 OC351151 frs-bus:PartnerLLP2 2023-10-01 2024-03-31 OC351151 frs-bus:PartnerLLP3 2023-10-01 2024-03-31 OC351151 2022-09-30 OC351151 2023-09-30 OC351151 2022-10-01 2023-09-30
Registered number: OC351151
Dauwalder's Property & Investments LLP
Unaudited ABRIDGED Financial Statements
For the Period 1 October 2023 to 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: OC351151
31 March 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58 66
Investment Properties 5 1,800,000 1,800,000
1,800,058 1,800,066
CURRENT ASSETS
Debtors 185,747 128,649
Cash at bank and in hand 36,062 38,180
221,809 166,829
Creditors: Amounts Falling Due Within One Year (1,207,138 ) (1,191,130 )
NET CURRENT ASSETS (LIABILITIES) (985,329 ) (1,024,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 814,729 775,765
NET ASSETS ATTRIBUTABLE TO MEMBERS 814,729 775,765
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 38,964 -
38,964 -
Equity
Members' other interests
Members' capital 6,000 6,000
Revaluation reserve 769,765 769,765
775,765 775,765
814,729 775,765
...CONTINUED
Page 1
Page 2
TOTAL MEMBERS' INTEREST
Amounts due from members (183,020) (110,039)
Loans and other debts due to members within one year 38,964 -
Members' other interests 775,765 775,765
631,709 665,726
For the period ending 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Mr Paul Dauwalder
Designated Member
21/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Dauwalder's Property & Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC351151 . The Registered Office is 42 Fisherton Street, Salisbury, Wiltshire, SP2 7RB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover represents the value of rents received and receivable for the financial period.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 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 members to reduce the amount of members other interests.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 22,516
As at 31 March 2024 22,516
Depreciation
As at 1 October 2023 22,450
Provided during the period 8
As at 31 March 2024 22,458
Net Book Value
As at 31 March 2024 58
As at 1 October 2023 66
5. Investment Property
31 March 2024
£
Fair Value
As at 1 October 2023 and 31 March 2024 1,800,000
6. Related Party Transactions
Dauwalder's (Stamp Dealers) LimitedP Dauwalder has a controlling holding

Dauwalder's (Stamp Dealers) Limited

P Dauwalder has a controlling holding

Interest of £17,761 (2023: £34,488) was accrued on the loan from the related party at the rate of 3%. This accrual was settled in the ensuing financial year.
Page 4