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REGISTERED NUMBER: OC418919 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

LANCASHIRE CANAL CRUISES LLP

LANCASHIRE CANAL CRUISES LLP (REGISTERED NUMBER: OC418919)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

General Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4


LANCASHIRE CANAL CRUISES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DESIGNATED MEMBERS: B L Holroyd
Mrs H M Holroyd
M A Holroyd





REGISTERED OFFICE: C/O DPC
Stone House
55 Stone Road Business Park
Stoke-on-Trent
Staffordshire
ST4 6SR





REGISTERED NUMBER: OC418919 (England and Wales)





ACCOUNTANTS: DPC Accountants Ltd
Stone House
Stone Road Business Park
Stoke-On-Trent
ST4 6SR

LANCASHIRE CANAL CRUISES LLP (REGISTERED NUMBER: OC418919)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
CURRENT ASSETS
Debtors 12,464 12,740
Cash at bank 2,081 2,081
14,545 14,821
CREDITORS
Amounts falling due within one year 4 (4,120 ) (4,017 )
NET CURRENT ASSETS 10,425 10,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,425

10,804

CREDITORS
Amounts falling due after more than one
year

5

(3,510

)

(7,630

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

6,915

3,174

LOANS AND OTHER DEBTS DUE TO
MEMBERS

3,741

-

MEMBERS' OTHER INTERESTS
Other reserves 3,174 3,174
6,915 3,174

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 3,741 -
Members' other interests 3,174 3,174
Amounts due from members (12,464 ) (12,740 )
(5,549 ) (9,566 )

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 September 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.

LANCASHIRE CANAL CRUISES LLP (REGISTERED NUMBER: OC418919)

BALANCE SHEET - continued
30 SEPTEMBER 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 6 February 2025 and were signed by:





B L Holroyd - Designated member

LANCASHIRE CANAL CRUISES LLP (REGISTERED NUMBER: OC418919)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Lancashire Canal Cruises LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2023 - 3 ) .

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 4,120 4,017

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 3,510 7,630