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Registered number: OC402396
CONSTRUCTIVE HERITAGE LLP
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: OC402396
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 1,000 -
Debtors 5 41 1,126
Cash at bank and in hand 136 51
1,177 1,177
NET CURRENT ASSETS (LIABILITIES) 1,177 1,177
TOTAL ASSETS LESS CURRENT LIABILITIES 1,177 1,177
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,177 1,177
REPRESENTED BY:
Equity
Members' other interests
Other reserves 1,177 1,177
1,177 1,177
TOTAL MEMBERS' INTEREST
Amounts due from members (3,733) (1,126)
Members' other interests 1,177 1,177
(2,556) 51
For the year ending 31 October 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
Mrs ELIZABETH MAROGNA
Designated Member
24/07/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CONSTRUCTIVE HERITAGE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC402396 . The Registered Office is 1A FALMER COURT, LONDON ROAD, UCKFIELD, TN22 1HN.
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. 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: NIL (2023: NIL)
- -
4. Stocks
2024 2023
£ £
Stock 1,000 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 41 1,126
Page 2