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REGISTERED NUMBER: OC418324 (England and Wales)




























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2023 TO 5 APRIL 2024

FOR

MARTIN SPENCER ARCHITECTURE LLP

MARTIN SPENCER ARCHITECTURE LLP (REGISTERED NUMBER: OC418324)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 5 APRIL 2024




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 5

MARTIN SPENCER ARCHITECTURE LLP

GENERAL INFORMATION
FOR THE PERIOD 1 AUGUST 2023 TO 5 APRIL 2024







DESIGNATED MEMBERS: M Spencer
Mrs J C Spencer





REGISTERED OFFICE: 3 Hibbert Street
Lees
Oldham
Greater Manchester
OL4 3JZ





REGISTERED NUMBER: OC418324 (England and Wales)





ACCOUNTANTS: Hanley & Co
Chartered Accountants
Suite 204 Ashton Old Baths
Stamford Street West
Ashton-under-Lyne
Lancashire
OL6 7FW

MARTIN SPENCER ARCHITECTURE LLP (REGISTERED NUMBER: OC418324)

ABRIDGED BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 9,835 11,729

CURRENT ASSETS
Debtors 48,440 20,845
Cash at bank 5,559 39,106
53,999 59,951
CREDITORS
Amounts falling due within one year 6,887 2,499
NET CURRENT ASSETS 47,112 57,452
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

56,947

69,181

LOANS AND OTHER DEBTS DUE TO
MEMBERS

5

56,947

69,181

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 5 56,947 69,181

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 5 April 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.

MARTIN SPENCER ARCHITECTURE LLP (REGISTERED NUMBER: OC418324)

ABRIDGED BALANCE SHEET - continued
5 APRIL 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 5 April 2024 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 29 January 2025 and were signed by:





M Spencer - Designated member

MARTIN SPENCER ARCHITECTURE LLP (REGISTERED NUMBER: OC418324)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 5 APRIL 2024

1. STATUTORY INFORMATION

Martin Spencer Architecture 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
Revenue 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.
Plant and machinery etc - 25% on reducing balance

3. EMPLOYEE INFORMATION

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

4. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 August 2023
and 5 April 2024 41,123
DEPRECIATION
At 1 August 2023 29,394
Charge for period 1,894
At 5 April 2024 31,288
NET BOOK VALUE
At 5 April 2024 9,835
At 31 July 2023 11,729

5. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank for payment after other creditors.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MARTIN SPENCER ARCHITECTURE LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Martin Spencer Architecture LLP for the period ended 5 April 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Martin Spencer Architecture LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Martin Spencer Architecture LLP and state those matters that we have agreed to state to the members of Martin Spencer Architecture LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Martin Spencer Architecture LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Martin Spencer Architecture LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Martin Spencer Architecture LLP. You consider that Martin Spencer Architecture LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Martin Spencer Architecture LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hanley & Co
Chartered Accountants
Suite 204 Ashton Old Baths
Stamford Street West
Ashton-under-Lyne
Lancashire
OL6 7FW


29 January 2025