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REGISTERED NUMBER: OC346032 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Cerbrus LLP

Cerbrus LLP (Registered number: OC346032)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cerbrus LLP

General Information
for the Year Ended 30 April 2024







DESIGNATED MEMBERS: Mr J Lewis
Mrs J L Lewis





REGISTERED OFFICE: The Old Post Office
Little Ness
Shrewsbury
Shropshire
SY4 2LG





REGISTERED NUMBER: OC346032 (England and Wales)





ACCOUNTANTS: BullockWoodburn Limited
Norfolk House
Hardwick Square North
Buxton
SK17 6PU

Cerbrus LLP (Registered number: OC346032)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 59,730 25,914

CURRENT ASSETS
Debtors 5 4,270 27,297
Cash at bank 187 6,892
4,457 34,189
CREDITORS
Amounts falling due within one year 6 (2,143 ) (3,505 )
NET CURRENT ASSETS 2,314 30,684
TOTAL ASSETS LESS CURRENT LIABILITIES 62,044 56,598

CREDITORS
Amounts falling due after more than one
year

7

(34,191

)

(39,298

)
NET ASSETS ATTRIBUTABLE TO MEMBERS 27,853 17,300

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

10,553

-

MEMBERS' OTHER INTERESTS
Capital accounts 17,300 17,300
27,853 17,300

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 10,553 -
Members' other interests 17,300 17,300
Amounts due from members 5 - (24,322 )
27,853 (7,022 )

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 year ended 30 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.

Cerbrus LLP (Registered number: OC346032)

Balance Sheet - continued
30 April 2024


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

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 10 January 2025 and were signed by:




Mrs J L Lewis - Designated member




Mr J Lewis - Designated member


Cerbrus LLP (Registered number: OC346032)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Cerbrus 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 as modified by the revaluation of certain assets.

Turnover
Turnover 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 cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 May 2023 18,300 22,000 1,446 41,746
Additions - 39,944 2,000 41,944
At 30 April 2024 18,300 61,944 3,446 83,690
DEPRECIATION
At 1 May 2023 5,350 10,000 482 15,832
Charge for year 1,148 5,992 988 8,128
At 30 April 2024 6,498 15,992 1,470 23,960
NET BOOK VALUE
At 30 April 2024 11,802 45,952 1,976 59,730
At 30 April 2023 12,950 12,000 964 25,914

Cerbrus LLP (Registered number: OC346032)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 April 2024 is represented by:

Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Valuation in 2019 8,000 15,000 - 23,000
Valuation in 2020 (2,700 ) (3,000 ) - (5,700 )
Cost 13,000 49,944 3,446 66,390
18,300 61,944 3,446 83,690

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,136 1,007
Amounts due from members - 24,322
VAT 1,134 1,968
4,270 27,297

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accruals and deferred income 2,143 3,505

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Government 'bounce back' loan 34,191 39,298

8. 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 a winding up.