Registered number:
OC442909
Nak Dartford LLP
Accounts
5 April 2024
MAT & CO
ACCOUNTANCY SERVICES LTD
Chartered Certified Accountants
Registered Auditors
264 High Street
Beckenham
Kent
BR3 1DZ
Nak Dartford LLP
Report and accounts
Contents
Page
Accountants' report 1
Profit and loss account 2
Balance sheet 3
Reconciliation of members' interests 4
Notes to the accounts 5
The following pages do not form part of the statutry accounts
Administrative expenses 6
Detailed profit and loss account 1 7
Detailed profit and loss account 1 8
Nak Dartford LLP
Report to the members on the preparation of the unaudited statutory accounts of Nak Dartford LLP for the period ended 5 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006 (as applied by the LLP regulations), we have prepared for your approval the accounts of Nak Dartford LLP for the period ended 5 April 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Reconciliation of Members' Interests 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
MAT & CO
ACCOUNTANCY SERVICES LTD
Chartered Certified Accountants
Registered Auditors
264 High Street
Beckenham
Kent
BR3 1DZ
4 January 2025
Nak Dartford LLP
Profit and Loss Account
for the period from 1 July 2023 to 5 April 2024
2024 2023
£ £
Administrative expenses (508) (1,378)
Operating loss (508) (1,378)
Loss before members' remuneration and profit share (508) (1,378)
Loss for the period available for discretionary division among members (508) (1,378)
Nak Dartford LLP
Registered number: OC442909
Balance Sheet
as at 5 April 2024
Notes 2024 2023
£ £
Net current liabilities (240) (240)
Total assets less current liabilities (240) (240)
Creditors: amounts falling due after more than one year 3 - -
Net liabilities attributable to members (240) (240)
Represented by:
Loans and other debts due to members 4 1,646 1,138
Members' other interests
Other reserves (1,886) (1,378)
(240) (240)
Total members' interests
Loans and other debts due to members 4 1,646 1,138
Members' other interests (1,886) (1,378)
(240) (240)
For the period ended 5 April 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 4 January 2025 and signed on their behalf by:
_________________________________________
Mr. Andrew Dartford
Designated member
Nak Dartford LLP
Reconciliation of Members' Interests
for the period from 1 July 2023 to 5 April 2024
£
EQUITY DEBT TOTAL
Members' other interests Loans and other debts due to members
less any amounts due from members
in debtors
Members' capital (classified as equity) Revaluation reserve Other reserves Total Members' capital (classified as debt) Other amounts Total Total members' interests
Balance at 1 July 2023 - - (1,378) (1,378) 1,138 - 1,138 (240)
Profit for the financial period available for discretionary division among members (508) (508) (508)
Members' interests after profit for the year - - (1,886) (1,886) 1,138 - 1,138 (748)
Introduced by members - - 508 - 508 508
Balance at 5 April 2024 - - (1,886) (1,886) 1,646 - 1,646 (240)
Nak Dartford LLP
Notes to the Accounts
for the period from 1 July 2023 to 5 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.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP - -
3 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors - -
4 Loans and other debts due to members 2024 2023
£ £
Loans from members - -
Amounts falling due within one year 1,646 1,138
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
5 Other information
Nak Dartford LLP is a limited liability partnership incorporated in England. Its registered office is:
264 High Street
Beckenham
Kent
BR3 1DZ
Nak Dartford LLP
Administrative expenses
for the period from 1 July 2023 to 5 April 2024
This schedule does not form part of the statutory accounts of the LLP
2024 2023
£ £
Legal and professional costs 240 1,110
Other expenses 268 268
508 1,378
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