1 May 2023 false No description of principal activity Taxfiler 2024.6 NC001397business:LimitedLiabilityPartnershipLLP2023-05-012024-04-30 NC0013972023-04-30 NC0013972023-05-012024-04-30 NC001397business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 NC001397business:FullAccounts2023-05-012024-04-30 NC0013972024-04-30 NC001397business:PartnerLLP12023-05-012024-04-30 NC001397business:PartnerLLP22023-05-012024-04-30 NC001397business:PartnerLLP32023-05-012024-04-30 NC001397business:PartnerLLP42023-05-012024-04-30 NC001397business:RegisteredOffice2023-05-012024-04-30 NC0013972023-04-30 NC001397core:WithinOneYear2024-04-30 NC001397core:WithinOneYear2023-04-30 NC001397core:AfterOneYear2024-04-30 NC001397core:AfterOneYear2023-04-30 NC001397core:ShareCapital2024-04-30 NC001397core:ShareCapital2023-04-30 NC001397core:RetainedEarningsAccumulatedLosses2024-04-30 NC001397core:RetainedEarningsAccumulatedLosses2023-04-30 NC001397business:SmallEntities2023-05-012024-04-30 NC001397core:PlantMachinery2023-05-012024-04-30 NC001397core:MotorVehicles2023-05-012024-04-30 NC001397core:FurnitureFittings2023-05-012024-04-30 NC001397core:ComputerEquipment2023-05-012024-04-30 NC001397countries:NorthernIreland2023-05-012024-04-30 NC001397core:PlantMachinery2023-04-30 NC001397core:MotorVehicles2023-04-30 NC001397core:FurnitureFittings2023-04-30 NC001397core:ComputerEquipment2023-04-30 NC001397core:PlantMachinery2024-04-30 NC001397core:MotorVehicles2024-04-30 NC001397core:FurnitureFittings2024-04-30 NC001397core:ComputerEquipment2024-04-30 NC0013972022-05-012023-04-30 iso4217:GBP xbrli:pure
Registered No. NC001397 (Northern Ireland)
Cogan & Shackleton LLP Unaudited accounts for the year ended 30 April 2024
Cogan & Shackleton LLP LLP Information for the year ended 30 April 2024
Designated members
Mr Ian David Morrow
Mr Brendan Gerard O'Hara
Mr John Daniel Smyth
Mr Alan Twaddle
Registered Number
NC001397 (Northern Ireland)
Registered Office
10 New Row Coleraine BT52 1AF
Accountants
Campbell Ritchie Chartered Accountants Ltd 21 Warnocks Lane Coleraine Co. Londonderry BT52 1TH
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Cogan & Shackleton LLP Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
57,881 
80,664 
Current assets
Inventories
18,400 
18,400 
Debtors
60,024 
73,516 
Cash at bank and in hand
217,447 
122,610 
295,871 
214,526 
Creditors: amounts falling due within one year
(47,381)
(55,402)
Net current assets
248,490 
159,124 
Total assets less current liabilities
306,371 
239,788 
Creditors: amounts falling due after more than one year
(43,595)
(58,375)
Net assets attributable to members
262,776 
181,413 
Represented by:
Members' other interests
Members' capital classified as equity
(607,088)
(427,367)
Other reserves
869,864 
608,780 
262,776 
181,413 
262,776 
181,413 
Total members' interests
Members' other interests
262,776 
181,413 
262,776 
181,413 
For the year ending 30 April 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 31 October 2024.
Mr Ian David Morrow Designated member Limited Liability Partnership Registration No. NC001397
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Cogan & Shackleton LLP Notes to the Accounts for the year ended 30 April 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
20% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
2
Statutory information
Cogan & Shackleton LLP is a limited liability partnership, incorporated in Northern Ireland, registration number NC001397. Its registered office is 10 New Row, Coleraine, BT52 1AF.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
18,692 
139,304 
17,126 
17,788 
192,910 
Additions
- 
- 
2,400 
- 
2,400 
At 30 April 2024
18,692 
139,304 
19,526 
17,788 
195,310 
Depreciation
At 1 May 2023
18,543 
63,899 
13,264 
16,540 
112,246 
Charge for the year
21 
21,363 
2,655 
1,144 
25,183 
At 30 April 2024
18,564 
85,262 
15,919 
17,684 
137,429 
Net book value
At 30 April 2024
128 
54,042 
3,607 
104 
57,881 
At 30 April 2023
149 
75,405 
3,862 
1,248 
80,664 
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,586 
4,650 
Obligations under finance leases and hire purchase contracts
12,318 
12,318 
Trade creditors
5,195 
6,149 
Taxes and social security costs
19,599 
30,285 
Accruals
2,683 
2,000 
47,381 
55,402 
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Cogan & Shackleton LLP Notes to the Accounts for the year ended 30 April 2024
5
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
3,488 
Obligations under finance leases and hire purchase contracts
43,595 
54,887 
43,595 
58,375 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2023: 6).
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