Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC381269 The Robert Burrow Consultancy LLP Mr Robert Burrow Mrs Angela Burrow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC381269 2023-03-31 OC381269 2024-03-31 OC381269 2023-04-01 2024-03-31 OC381269 frs-core:CurrentFinancialInstruments 2024-03-31 OC381269 frs-core:Non-currentFinancialInstruments 2024-03-31 OC381269 frs-core:ComputerEquipment 2024-03-31 OC381269 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC381269 frs-core:ComputerEquipment 2023-03-31 OC381269 frs-core:FurnitureFittings 2024-03-31 OC381269 frs-core:FurnitureFittings 2023-04-01 2024-03-31 OC381269 frs-core:FurnitureFittings 2023-03-31 OC381269 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC381269 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC381269 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC381269 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC381269 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC381269 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC381269 frs-core:CurrentFinancialInstruments 1 2024-03-31 OC381269 frs-core:CurrentFinancialInstruments 2 2024-03-31 OC381269 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC381269 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC381269 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC381269 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 OC381269 2022-03-31 OC381269 2023-03-31 OC381269 2022-04-01 2023-03-31 OC381269 frs-core:CurrentFinancialInstruments 2023-03-31 OC381269 frs-core:Non-currentFinancialInstruments 2023-03-31 OC381269 frs-core:CurrentFinancialInstruments 1 2023-03-31 OC381269 frs-core:CurrentFinancialInstruments 2 2023-03-31
Registered number: OC381269
Langdale Boundary LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC381269
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 501 501
Investment Properties 5 1,017,315 1,017,315
1,017,816 1,017,816
CURRENT ASSETS
Debtors 6 155,846 155,846
Cash at bank and in hand 26,822 26,822
182,668 182,668
Creditors: Amounts Falling Due Within One Year 7 (25,451 ) (25,451 )
NET CURRENT ASSETS (LIABILITIES) 157,217 157,217
TOTAL ASSETS LESS CURRENT LIABILITIES 1,175,033 1,175,033
Creditors: Amounts Falling Due After More Than One Year 8 (1,016,114 ) (1,016,114 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 158,919 158,919
REPRESENTED BY:
Equity
Members' other interests
Other reserves 158,919 158,919
158,919 158,919
TOTAL MEMBERS' INTEREST
Members' other interests 158,919 158,919
158,919 158,919
Page 1
Page 2
For the year ending 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (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 taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Robert Burrow
Designated Member
26/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Langdale Boundary LLP is a limited liability partnership, incorporated in England & Wales, registered number OC381269 . The Registered Office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance method
Computer Equipment 25% Reducing balance method
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 6 (2023: 6)
6 6
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Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 500 516 1,016
As at 31 March 2024 500 516 1,016
Depreciation
As at 1 April 2023 289 226 515
As at 31 March 2024 289 226 515
Net Book Value
As at 31 March 2024 211 290 501
As at 1 April 2023 211 290 501
5. Investment Property
2024
£
Fair Value
As at 1 April 2023 and 31 March 2024 1,017,315
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,250 5,250
Amounts owed by other participating interests 150,596 150,596
155,846 155,846
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Rental deposits held 15,380 15,380
Rents received in advance 10,070 10,070
25,451 25,451
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Boxer investment loan 1,016,114 1,016,114
9. Related Party Transactions
RPBC
CCL
XX To do
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