Registered number
OC419847
Tri External Landscape Design LLP
Unaudited Filleted Accounts
31 March 2024
Tri External Landscape Design LLP
Registered number: OC419847
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 14,658 -
Current assets
Debtors 4 18,559 26,760
Cash at bank and in hand 36,619 7,402
55,178 34,162
Creditors: amounts falling due within one year 5 (10,230) (5,248)
Net current assets 44,948 28,914
Total assets less current liabilities 59,606 28,914
Net assets attributable to members 59,606 28,914
Represented by:
Loans and other debts due to members 6 59,606 28,914
59,606 28,914
Total members' interests
Loans and other debts due to members 6 59,606 28,914
59,606 28,914
For the year ended 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 29 January 2025 and signed on their behalf by:
Mr DW Jones
Designated member
Tri External Landscape Design LLP
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 18,324
At 31 March 2024 18,324
Depreciation
Charge for the year 3,666
At 31 March 2024 3,666
Net book value
At 31 March 2024 14,658
4 Debtors 2024 2023
£ £
Trade debtors 17,934 26,760
Other debtors 625 -
18,559 26,760
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 9,073 4,198
Other creditors 1,157 1,050
10,230 5,248
6 Loans and other debts due to members 2024 2023
£ £
Loans from members 15,246 -
Amounts due to members in respect of profits 44,360 28,914
59,606 28,914
Amounts falling due within one year 59,606 28,914
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
7 Other information
Tri External Landscape Design LLP is a limited liability partnership incorporated in England & Wales. Its registered office is:
Unit B Mathrafal Barns
Mathrafal Farm
Meifod
Powys
SY22 6HT
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