Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-0110Consultant engineers10truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC433315 2023-04-01 2024-03-31 OC433315 2022-04-01 2023-03-31 OC433315 2024-03-31 OC433315 2023-03-31 OC433315 2022-04-01 OC433315 c:MotorVehicles 2023-04-01 2024-03-31 OC433315 c:FurnitureFittings 2023-04-01 2024-03-31 OC433315 c:FurnitureFittings 2024-03-31 OC433315 c:FurnitureFittings 2023-03-31 OC433315 c:FurnitureFittings c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC433315 c:OfficeEquipment 2023-04-01 2024-03-31 OC433315 c:ComputerEquipment 2023-04-01 2024-03-31 OC433315 c:ComputerEquipment 2024-03-31 OC433315 c:ComputerEquipment 2023-03-31 OC433315 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC433315 c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC433315 c:CurrentFinancialInstruments 2024-03-31 OC433315 c:CurrentFinancialInstruments 2023-03-31 OC433315 c:Non-currentFinancialInstruments 2024-03-31 OC433315 c:Non-currentFinancialInstruments 2023-03-31 OC433315 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC433315 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC433315 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC433315 c:Non-currentFinancialInstruments c:AfterOneYear 2023-03-31 OC433315 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 OC433315 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-03-31 OC433315 c:OtherMiscellaneousReserve 2023-04-01 2024-03-31 OC433315 c:OtherMiscellaneousReserve 2024-03-31 OC433315 c:OtherMiscellaneousReserve 2022-04-01 2023-03-31 OC433315 c:OtherMiscellaneousReserve 2023-03-31 OC433315 c:OtherMiscellaneousReserve 2022-04-01 OC433315 d:FRS102 2023-04-01 2024-03-31 OC433315 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC433315 d:FullAccounts 2023-04-01 2024-03-31 OC433315 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC433315 d:PartnerLLP2 2023-04-01 2024-03-31 OC433315 c:ComputerSoftware 2024-03-31 OC433315 c:ComputerSoftware 2023-03-31 OC433315 c:WithinOneYear 2024-03-31 OC433315 c:WithinOneYear 2023-03-31 OC433315 c:BetweenOneFiveYears 2024-03-31 OC433315 c:BetweenOneFiveYears 2023-03-31 OC433315 2 2023-04-01 2024-03-31 OC433315 c:ComputerSoftware c:OwnedIntangibleAssets 2023-04-01 2024-03-31 OC433315 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-04-01 2024-03-31 OC433315 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC433315 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-01 2023-03-31 OC433315 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC433315 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-01 OC433315 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC433315










ERNEST GRIFFITHS CONSULTING ENGINEERS LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
REGISTERED NUMBER: OC433315

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,297
3,262

Tangible assets
 5 
23,813
5,460

  
26,110
8,722

Current assets
  

Debtors: amounts falling due within one year
 6 
297,675
308,768

Cash at bank and in hand
 7 
99,226
174,860

  
396,901
483,628

Creditors: Amounts Falling Due Within One Year
 8 
(176,985)
(177,514)

Net current assets
  
 
 
219,916
 
 
306,114

Total assets less current liabilities
  
246,026
314,836

Creditors: amounts falling due after more than one year
  
(10,787)
(70,787)

  
235,239
244,049

  

Net assets
  
235,239
244,049

Page 1

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
REGISTERED NUMBER: OC433315
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

As restated
2024
2023
Note
£
£

Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
235,239
244,049

  
 
235,239
 
244,049

  
235,239
244,049


Total members' interests
  

Members' other interests
  
235,239
244,049

  
235,239
244,049


The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 20 January 2025.




R O Thomas
Designated member

The notes on pages 4 to 10 form part of these financial statements.

Page 2

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Members capital (classified as equity)
Other reserves
Total equity

£
£
£


At 1 April 2022
311,167
-
311,167


Comprehensive income for the year

Profit for year for discretionary division among members
-
156,120
156,120

Allocated profit
156,120
(156,120)
-


Contributions by and distributions to members

Capital amounts repaid to members
(223,239)
-
(223,239)


Total transactions with members
(223,239)
-
(223,239)



At 1 April 2023
244,049
-
244,049


Comprehensive income for the year

Profit for year for discretionary division among members
-
143,739
143,739

Allocated profit
143,740
(143,740)
-


Contributions by and distributions to members

Capital amounts repaid to members
(152,550)
-
(152,550)


Total transactions with members
(152,550)
-
(152,550)


At 31 March 2024
235,239
(1)
235,238

The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Ernest Griffiths Consulting Engineers LLP is a limited liability partnership register in England and Wales, LLP number OC433315. The address of the registered office is The Stables, Inglewood Manor, Badgers Rake Lane, Ledsham, Ellesmere Port, Cheshire. CH66 8PF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.

 
2.8

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
straight line
Fixtures and fittings
-
Office equipment
-
25%
straight line
Computer equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of persons (including members with contracts of employment) employed during the year was as follows:


        2024
        2023
            No.
            No.







Employees
10
10

Page 6

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Computer software

£



Cost


At 1 April 2023
3,861



At 31 March 2024

3,861



Amortisation


At 1 April 2023
599


Charge for the year on owned assets
965



At 31 March 2024

1,564



Net book value



At 31 March 2024
2,297



At 31 March 2023
3,262



Page 7

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
-
6,168
6,168


Additions
19,554
2,040
21,594



At 31 March 2024

19,554
8,208
27,762



Depreciation


At 1 April 2023
-
708
708


Charge for the year on owned assets
1,206
2,035
3,241



At 31 March 2024

1,206
2,743
3,949



Net book value



At 31 March 2024
18,348
5,465
23,813



At 31 March 2023
-
5,460
5,460

Page 8

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Trade debtors
200,844
225,259

Other debtors
247
-

Prepayments and accrued income
96,584
83,509

297,675
308,768



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
99,226
174,860

99,226
174,860



8.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Other loans
60,000
55,000

Trade creditors
25,178
4,050

Partners self assessment tax liability
40,010
34,339

Other taxation and social security
37,532
55,894

Other creditors
8,046
7,011

Accruals and deferred income
6,219
21,220

176,985
177,514



9.


Creditors: Amounts falling due after more than one year

As restated
2024
2023
£
£

Other loans
10,787
70,787

10,787
70,787


Page 9

 
ERNEST GRIFFITHS CONSULTING ENGINEERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
60,000
55,000


60,000
55,000

Amounts falling due 1-2 years

Other loans
10,787
70,787


10,787
70,787



70,787
125,787



11.


Pension commitments

The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity  in an independently administered fund. The pension cost charge represents contributions payable by the entity  to the fund. Contributions totalling £3,198 (2023 - £2,493) were payable to the fund at the balance sheet date and are included in creditors.


12.


Commitments under operating leases

At 31 March 2024 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
30,000
30,000

Later than 1 year and not later than 5 years
35,000
65,000

65,000
95,000


13.


Controlling party

The LLP is under the control of its members.
 
Page 10