OC300776falseEnvironmental Consultants2023-10-012024-03-31http://www.companieshouse.gov.uk/2023-09-30http://www.companieshouse.gov.uk/cd:Director12023-10-012024-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-09-30http://www.companieshouse.gov.uk/cd:Director22023-10-012024-03-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2023-10-012024-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-03-31http://www.companieshouse.gov.uk/cd:Director32023-10-012024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-09-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-10-012024-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-10-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-09-30http://www.companieshouse.gov.uk/2023-10-012024-03-31http://www.companieshouse.gov.uk/2023-09-30http://www.companieshouse.gov.uk/cd:FRS1022023-10-012024-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-10-012024-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC300776

Smith Grant LLP

ACCOUNTS
FOR THE 183 DAY PERIOD ENDED 31/03/2024

Prepared By:
David A Hopkins
Chartered Accountant
7 King Street
Wrexham
LL11 1HF

Smith Grant LLP

CONTENTS
Page
Report of the Members-
Report of the Accountants-
Profit and Loss Account-
Balance Sheet3
Notes to the Accounts4
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account-
Profit and Loss Account Summaries-
Capital Accounts-
Current Accounts-

Smith Grant LLP

ACCOUNTS
FOR THE 183 DAY PERIOD ENDED 31/03/2024
DESIGNATED MEMBERS
Dr A F Smith
Ms K Hawkins
Mr D Wayland
REGISTERED OFFICE
Bryn Estyn Business Centre
Bryn Estyn Road
Wrexham
LL13 9TY
COMPANY NUMBER
OC300776
ACCOUNTANTS
David A Hopkins
Chartered Accountant
7 King Street
Wrexham
LL11 1HF

Smith Grant LLP

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets236,96120,121
CURRENT ASSETS
Stock1c25,77716,240
Debtors3151,445133,491
Cash at bank and in hand108,445115,815
285,667265,546
CREDITORS: Amounts falling due within one year81,20380,876
NET CURRENT ASSETS204,464184,670
TOTAL ASSETS LESS CURRENT LIABILITIES241,425204,791
CREDITORS: Amounts falling due after more than oneyear521,713-
NET ASSETS ATTRIBUTABLE TO MEMBERS219,712204,791
LOANS AND OTHER DEBTS DUE TO MEMBERS219,712204,791
MEMBERS ' OTHER INTERESTS
219,712204,791
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members219,712204,791
219,712204,791
For the year ending 31/03/2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the members on 30/01/2025 and signed on their behalf by
.............................
Ms K Hawkins
Designated Member

Smith Grant LLP

NOTES TO THE ACCOUNTS
FOR THE 183 DAY PERIOD ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 20%
Equipmentreducing balance 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Smith Grant LLP

2. TANGIBLE FIXED ASSETS
Commercial
VehiclesEquipmentTotal
£££
Cost
At 01/10/202341,32087,293128,613
Additions26,524-26,524
Disposals(29,495)-(29,495)
At 31/03/202438,34987,293125,642
Depreciation
At 01/10/202328,39480,098108,492
Disposals(22,967)-(22,967)
For the 183 day period2,2758813,156
At 31/03/20247,70280,97988,681
Net Book Amounts
At 31/03/202430,6476,31436,961
At 30/09/202312,9267,19520,121
3. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors151,445133,491
151,445133,491
4. EMPLOYEES
20242023
No.No.
Average number of employees63

Smith Grant LLP

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Other creditors21,713-
21,713-
Included in other creditors are:
Obligations under hire purchase21,713-
6. PARTNER RETIRING OR CEASING (EXTRACT FROM PARTNERSHIP AGREEMENT)
21.1. In the event that any Member shall on a date other than an Year End Date die orretire or be deemed to retire or be expelled then
21.1.1. he shall not be entitled to receive any share of the profit of the LLP from the date of his ceasing to be a Member
21.1.2. the LLP shall not be obliged to prepare any accounts other than the accounts which would normally be prepared at the next Year End Date
21.1.3. for the purpose of ascertaining the amount of the Member's Share of the Member in question the profits of the LLP in such accounts shall be apportioned on a time basis in respect of the periods before and after his death retirement or expulsion.
7. PROFIT SHARE
01.10.23 - 31.03.2401.10.22 - 30.09.23
Dr A F Smith34.04%0.00%
Ms K E Hawkins39.58%65.00%
Mr D Wayland26.38%35.00%