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REGISTERED NUMBER: OC438265 (England and Wales)























Unaudited Financial Statements for the Year Ended 31st July 2024

for

Paul Clough Dry Stone Walling LLP

Paul Clough Dry Stone Walling LLP (Registered number: OC438265)






Contents of the Financial Statements
for the Year Ended 31st July 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Paul Clough Dry Stone Walling LLP

General Information
for the Year Ended 31st July 2024







Designated members: P R Clough
Miss B J Ellis





Registered office: 14 Mill Hill Lane
Brighouse
West Yorkshire
HD6 2EL





Registered number: OC438265 (England and Wales)





Accountants: Holmes & Co Accountants Ltd
16 Westgate
Baildon
Shipley
West Yorkshire
BD17 5EJ

Paul Clough Dry Stone Walling LLP (Registered number: OC438265)

Balance Sheet
31st July 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 12,721 14,559

Current assets
Cash in hand 665 -

Creditors
Amounts falling due within one year 5 3,207 1,882
Net current liabilities (2,542 ) (1,882 )
Total assets less current liabilities
and
Net assets attributable to members 10,179 12,677

Loans and other debts due to members 6 10,179 12,677

Total members' interests
Loans and other debts due to members 6 10,179 12,677

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st July 2024.

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 have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 1st July 2025 and were signed by:





P R Clough - Designated member

Paul Clough Dry Stone Walling LLP (Registered number: OC438265)

Notes to the Financial Statements
for the Year Ended 31st July 2024

1. Statutory information

Paul Clough Dry Stone Walling LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

3. Employee information

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1st August 2023 22,194 559 22,753
Additions 1,500 - 1,500
At 31st July 2024 23,694 559 24,253
Depreciation
At 1st August 2023 7,931 263 8,194
Charge for year 3,153 185 3,338
At 31st July 2024 11,084 448 11,532
Net book value
At 31st July 2024 12,610 111 12,721
At 31st July 2023 14,263 296 14,559

5. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts - 227
Trade creditors 450 556
Accrued expenses 2,757 1,099
3,207 1,882

Paul Clough Dry Stone Walling LLP (Registered number: OC438265)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

6. Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

Paul Clough Dry Stone Walling LLP

Report of the Accountants to the Members of
Paul Clough Dry Stone Walling LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st July 2024 set out on pages one to four and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Holmes & Co Accountants Ltd
16 Westgate
Baildon
Shipley
West Yorkshire
BD17 5EJ


1st July 2025