Registered number
OC412625
Registered in England & Wales
House Of Immigration L Lawyers LLP
Filleted Accounts
31 July 2024
House Of Immigration L Lawyers LLP
Registered number: OC412625
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,221 1,526
Current assets
Debtors 4 2,717 2,717
Cash at bank and in hand 1,230 3,274
3,947 5,991
Creditors: amounts falling due within one year 5 (22,804) (9,874)
Net current liabilities (18,857) (3,883)
Total assets less current liabilities (17,636) (2,357)
Net liabilities attributable to members (17,636) (2,357)
Represented by:
Loans and other debts due to members 6 (61,346) (34,241)
Members' other interests
Other reserves 43,710 31,884
(17,636) (2,357)
Total members' interests
Loans and other debts due to members 6 (61,346) (34,241)
Members' other interests 43,710 31,884
(17,636) (2,357)
For the year ended 31 July 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 25 April 2025 and signed on their behalf by:
Ms Alisha Ali Jillani
Designated member
House Of Immigration L Lawyers LLP
Notes to the Accounts
for the year ended 31 July 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from providing legal services to cllients.
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.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment 20% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
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 1 2
3 Tangible fixed assets
Equipment, Fixtures & Fittings
£
Cost
At 1 August 2023 3,913
At 31 July 2024 3,913
Depreciation
At 1 August 2023 2,387
Charge for the year 305
At 31 July 2024 2,692
Net book value
At 31 July 2024 1,221
At 31 July 2023 1,526
4 Debtors 2024 2023
£ £
Other debtors 2,717 2,717
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 22,804 9,874
6 Loans and other debts due to members 2024 2023
£ £
Loans from members 19,844 19,844
Amounts due to members in respect of profits (81,190) (54,085)
(61,346) (34,241)
Amounts falling due within one year (61,346) (34,241)
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
7 Other information
House Of Immigration L Lawyers LLP is a limited liability partnership incorporated in England. Its registered office is:
5 The Bridge
Harrow
HA2 5AB
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