REGISTERED NUMBER: |
REPORT OF THE MEMBERS AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
FOR |
HARDING+ ASSOCIATES LLP |
REGISTERED NUMBER: |
REPORT OF THE MEMBERS AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
FOR |
HARDING+ ASSOCIATES LLP |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
Page |
General information | 1 |
Report of the members | 2 |
Income statement | 3 |
Balance sheet | 4 |
Notes to the financial statements | 5 |
HARDING+ ASSOCIATES LLP |
GENERAL INFORMATION |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
DESIGNATED MEMBERS: |
Harding Whiteman Ltd |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
REPORT OF THE MEMBERS |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
The members present their report with the financial statements of the LLP for the period 1 October 2023 to 31 March 2024. |
DESIGNATED MEMBERS |
The designated members during the period under review were: |
Harding Whiteman Ltd |
RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS |
The profit for the period before members' remuneration and profit shares was £39,656 (2023 - £131,994 profit). |
MEMBERS' INTERESTS |
ON BEHALF OF THE MEMBERS: |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
INCOME STATEMENT |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
Period |
1.10.23 |
to | Year Ended |
31.3.24 | 30.9.23 |
Notes | £ | £ |
TURNOVER |
Cost of sales |
GROSS PROFIT |
Administrative expenses |
OPERATING PROFIT | 4 |
Interest receivable and similar income |
41,093 | 134,521 |
Interest payable and similar expenses |
PROFIT FOR THE FINANCIAL PERIOD BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
BALANCE SHEET |
31 MARCH 2024 |
2024 | 2023 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 5 |
Tangible assets | 6 |
CURRENT ASSETS |
Debtors | 7 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 8 |
NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS ATTRIBUTABLE TO MEMBERS |
161,083 |
233,206 |
LOANS AND OTHER DEBTS DUE TO MEMBERS |
10 |
161,083 |
233,206 |
TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 10 | 161,083 | 233,206 |
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. |
The financial statements were approved by the members of the LLP and authorised for issue on |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
1. | STATUTORY INFORMATION |
Harding+ Associates 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 |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Goodwill |
Goodwill is being amortised over its estimated useful life of three years. |
Tangible fixed assets |
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. |
Pension costs and other post-retirement benefits |
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate. |
3. | EMPLOYEE INFORMATION |
The average number of employees during the period was |
4. | OPERATING PROFIT |
The operating profit is stated after charging: |
Period |
1.10.23 |
to | Year Ended |
31.3.24 | 30.9.23 |
£ | £ |
Depreciation - owned assets |
Goodwill amortisation |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
5. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
Cost |
At 1 October 2023 |
and 31 March 2024 |
Amortisation |
At 1 October 2023 |
Amortisation for period |
At 31 March 2024 |
Net book value |
At 31 March 2024 |
At 30 September 2023 |
6. | TANGIBLE FIXED ASSETS |
Fixtures |
and | Motor | Computer |
fittings | vehicles | equipment | Totals |
£ | £ | £ | £ |
Cost |
At 1 October 2023 |
Additions |
At 31 March 2024 |
Depreciation |
At 1 October 2023 |
Charge for period |
At 31 March 2024 |
Net book value |
At 31 March 2024 |
At 30 September 2023 |
7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Trade debtors | ( |
) |
Other debtors |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Bank loans and overdrafts |
Hire purchase contracts |
Trade creditors |
Taxation and social security |
Other creditors |
HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024 |
9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
2024 | 2023 |
£ | £ |
Bank loans |
Amounts falling due in more than five years: |
Repayable by instalments |
Bank loans more 5 yr by instal | 18,234 | 23,237 |
10. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
2024 | 2023 |
£ | £ |
Amounts owed to members in respect of profits | 161,083 | 233,206 |
Falling due within one year | 161,083 | 233,206 |