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Registered number: OC315427
Ingleborough Nursing Home LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Unaudited Abridged Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: OC315427
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 220,195 200,389
220,195 200,389
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 84,417 108,533
Cash at bank and in hand 104,893 78,402
190,310 187,935
Creditors: Amounts Falling Due Within One Year (212,459 ) (191,761 )
NET CURRENT ASSETS (LIABILITIES) (22,149 ) (3,826 )
TOTAL ASSETS LESS CURRENT LIABILITIES 198,046 196,563
Creditors: Amounts Falling Due After More Than One Year (108,969 ) (158,339 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 89,077 38,224
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 88,287 38,224
88,287 38,224
Equity
Members' other interests
Members' capital 790 -
790 -
89,077 38,224
...CONTINUED
Page 1
Page 2
TOTAL MEMBERS' INTEREST
Amounts due from members (21,603) (46,869)
Loans and other debts due to members within one year 88,287 38,224
Members' other interests 790 -
67,474 (8,645)
For the year ending 30 September 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.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Miss A L Josland
Designated Member
7th January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ingleborough Nursing Home LLP is a limited liability partnership, incorporated in England & Wales, registered number OC315427 . The Registered Office is 1 High Street, Ingleton, Carnforth, Lancashire, LA6 3AB.
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:
Leasehold 2% to 5% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% reducing balance & 15% on cost
Computer Equipment 25% on reducing balance & 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 55 (2023: 44)
55 44
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 636,963
Additions 56,920
Disposals (12,780 )
As at 30 September 2024 681,103
Depreciation
As at 1 October 2023 436,574
Provided during the period 36,005
Disposals (11,671 )
As at 30 September 2024 460,908
Net Book Value
As at 30 September 2024 220,195
As at 1 October 2023 200,389
5. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 2,016 2,088
Later than one year and not later than five years 1,512 3,528
3,528 5,616
Page 4