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Registered Number: SO306209
Scotland

 

 

 

NKK LETTINGS LLP


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Chartered Accountant's report to the Members on the preparation of the unaudited statutory accounts of NKK Lettings LLP for the year ended 30 June 2024


As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................

SJ Accountancy and Tax Ltd
30 Kings Drive
Motherwell
ML1 4HZ
31 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 17,114    25,671 
17,114    25,671 
Current assets      
Cash at bank and in hand 315    315 
Creditors: amount falling due within one year (1,420)   (1,420)
Net current assets (1,105)   (1,105)
 
Total assets less current liabilities 16,009    24,566 
Net assets 16,009    24,566 
 

Represented by:
Members' other interest
Members' capital 9,612    9,612 
Reserves 14,954    23,511 
Other reserves (8,557)   (8,557)
16,009    24,566 

16,009    24,566 
 

Total members' interests
Members' other interests 16,009    24,566 
16,009    24,566 
 


For the year ending 30 June 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 LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................
Kenneth Stewart
Designated Member
Date approved by the members: 31 January 2025
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General Information
NKK Lettings LLP is a limited liability partnership, registered in Scotland, registration number SO306209, registration address 1 Barrachnie Grove, Glasgow, G69 6SS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 5
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 July 2023 57,527    57,527 
Additions  
Disposals  
At 30 June 2024 57,527    57,527 
Depreciation
At 01 July 2023 23,298    23,298 
Charge for year 17,115    17,115 
On disposals  
At 30 June 2024 40,413    40,413 
Net book values
Closing balance as at 30 June 2024 17,114    17,114 
Opening balance as at 01 July 2023 25,671    25,671 


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