Registered No. SO307996 (Scotland)
Coastal Housekeeping Llp
Unaudited accounts
for the period from 21 May 2024 to 31 March 2025
Coastal Housekeeping Llp
LLP Information
for the period from 21 May 2024 to 31 March 2025
Designated members
Mrs Nicola Mitchell
Registered Number
SO307996 (Scotland)
Registered Office
1 Gilsland Grange
North Berwick
East Lothian
EH39 5HZ
Scotland
Accountants
Added Accounting Ltd
8 Whitehouse Crescent
Gorebridge
EH23 4FT
Coastal Housekeeping Llp
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
5,335
Creditors: amounts falling due within one year
(6,105)
Net current liabilities
(66)
Net assets attributable to members
786
Loans and other debts due to members
(22,434)
Loans and other debts due to members
(22,434)
Members' other interests
23,220
For the period ending 31 March 2025 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 28 May 2025.
Mrs Marianne Weurman
Designated member
Limited Liability Partnership Registration No. SO307996
Coastal Housekeeping Llp
Notes to the Accounts
for the period from 21 May 2024 to 31 March 2025
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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense.
Members are expected to subscribe a minimum amount of capital and may be invited to contribute more. On retirement, all capital is repaid to the member concerned.
Members' shares in the profit or loss for the year available for discretionary division among the members are accounted for as an allocation of that balance. Allocated balances are split between the members with any unallocated balances being included within 'Other reserves'. Members are permitted to make drawings in anticipation of that allocation, subject to the agreement of the other members.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight line over 3 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Coastal Housekeeping Llp is a limited liability partnership, incorporated in Scotland, registration number SO307996. Its registered office is 1 Gilsland Grange, North Berwick, East Lothian, EH39 5HZ, Scotland.
Coastal Housekeeping Llp
Notes to the Accounts
for the period from 21 May 2024 to 31 March 2025
3
Tangible fixed assets
Computer equipment
4
Creditors: amounts falling due within one year
2025
Taxes and social security costs
5,131
5
Loans and other debts due to members
2025
Amounts due to members in respect of profits
(22,434)
Amounts falling due within one year
(22,434)
6
Average number of employees
During the period the average number of employees was 2.