1 December 2023 false Taxfiler 2024.6 OC434057business:LimitedLiabilityPartnershipLLP2023-12-012025-03-31 OC4340572023-11-30 OC4340572023-12-012025-03-31 OC434057business:AuditExemptWithAccountantsReport2023-12-012025-03-31 OC434057business:FilletedAccounts2023-12-012025-03-31 OC4340572025-03-31 OC434057business:PartnerLLP12023-12-012025-03-31 OC434057business:PartnerLLP22023-12-012025-03-31 OC434057business:RegisteredOffice2023-12-012025-03-31 OC4340572023-11-30 OC434057core:WithinOneYear2025-03-31 OC434057core:WithinOneYear2023-11-30 OC434057business:SmallEntities2023-12-012025-03-31 OC434057countries:EnglandWales2023-12-012025-03-31 OC4340572022-12-012023-11-30 iso4217:GBP xbrli:pure
Registered No. OC434057 (England and Wales)
Spencer May Commercial LLP Unaudited accounts for the period from 1 December 2023 to 31 March 2025
Spencer May Commercial LLP LLP Information for the period from 1 December 2023 to 31 March 2025
Designated members
Mr Sean Kaufmann
Mr Timothy James O'Meara
Registered Number
OC434057 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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Spencer May Commercial LLP Statement of financial position as at 31 March 2025
2025 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
10,035 
1,368 
Creditors: amounts falling due within one year
(1,131)
(1,102)
Net current assets
8,904 
266 
Net assets attributable to members
8,904 
266 
Represented by:
Loans and other debts due to members
8,904 
266 
8,904 
266 
Total members' interests
Loans and other debts due to members
8,904 
266 
8,904 
266 
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 6 August 0205.
Mr Timothy James O'Meara Designated member Limited Liability Partnership Registration No. OC434057
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Spencer May Commercial LLP Notes to the Accounts for the period from 1 December 2023 to 31 March 2025
1
Accounting policies
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 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.
Members' remuneration
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' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
2
Statutory information
Spencer May Commercial LLP is a limited liability partnership, incorporated in England and Wales, registration number OC434057. Its registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
3
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Other creditors
771 
772 
Accruals
360 
330 
1,131 
1,102 
4
Loans and other debts due to members
2025 
2023 
£ 
£ 
Amounts due to members in respect of profits
8,904 
266 
Amounts falling due within one year
8,904 
266 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
5
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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