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REGISTERED NUMBER: NC000295 (Northern Ireland)















ARCHITECTURAL PLANNING SUPERVISION LLP

Unaudited Financial Statements for the Year Ended 5 April 2025






ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)






Contents of the Financial Statements
FOR THE YEAR ENDED 5 APRIL 2025




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ARCHITECTURAL PLANNING SUPERVISION LLP

General Information
FOR THE YEAR ENDED 5 APRIL 2025







DESIGNATED MEMBERS: Terence Murphy
Martin Quinn
Graeme Blacklaws





REGISTERED OFFICE: Mid Ulster Business Park
Derryloran Industrial Estate
Sandholes Road
Cookstown
Co. Tyrone
BT80 9LU





REGISTERED NUMBER: NC000295 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)

Statement of Financial Position
5 APRIL 2025

2025 2024
Notes £ £
NON-CURRENT ASSETS
Intangible assets 5 5,000 -
Property, plant and equipment 6 7,597 9,440
12,597 9,440

CURRENT ASSETS
Receivables 7 30,409 142,927
Cash at bank and in hand 187,285 85,664
217,694 228,591
PAYABLES
Amounts falling due within one year 8 (101,706 ) (41,790 )
NET CURRENT ASSETS 115,988 186,801
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,585

196,241

PAYABLES
Amounts falling due after more than
one year

9

(5,040

)

(14,120

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

123,545

182,121

LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

123,545

182,121

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 123,545 182,121

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 5 April 2025.

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.

ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)

Statement of Financial Position - continued
5 APRIL 2025


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 27 May 2025 and were signed by:




Martin Quinn - Designated member




Terence Murphy - Designated member


ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)

Notes to the Financial Statements
FOR THE YEAR ENDED 5 APRIL 2025

1. STATUTORY INFORMATION

Architectural Planning Supervision LLP is registered in Northern Ireland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

The financial statements of the Limited Liability Partnership for the year ended 5th April 2020 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the LLP's financial statements.

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

Goodwill
Goodwill being the amount paid in connection with the acquisition of the retiring partners interest in the business, is being amortised evenly over its estimated useful life of 5 years. As goodwill was only acquired at 5 April 2025, no change has been made to the accounts in the 2024/25 year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Property, plant & equipment and depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Fixtures and fittings - 10% reducing balance
Motor vehicles - 25% reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Cash flow statement
The LLP has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classed as a small LLP.

Members' remuneration
Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the year is accounted for as an allocation of profits.

ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 5 APRIL 2025

4. EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2024 - 4 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
Additions 5,000
At 5 April 2025 5,000
NET BOOK VALUE
At 5 April 2025 5,000

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 6 April 2024 23,593 4,602 8,200 36,395
Disposals (482 ) - - (482 )
At 5 April 2025 23,111 4,602 8,200 35,913
DEPRECIATION
At 6 April 2024 19,434 1,267 6,254 26,955
Charge for year 784 334 487 1,605
Eliminated on disposal (244 ) - - (244 )
At 5 April 2025 19,974 1,601 6,741 28,316
NET BOOK VALUE
At 5 April 2025 3,137 3,001 1,459 7,597
At 5 April 2024 4,159 3,335 1,946 9,440

7. RECEIVABLES LESS THAN ONE YEAR
2025 2024
£ £
Trade receivables - 17,496
Prepayments and accrued income 30,409 125,431
30,409 142,927

8. PAYABLES LESS THAN ONE YEAR
2025 2024
£ £
Loans 8,871 8,662
Trade payables 1 299
Social security and other taxes 1,319 2,578
Pension 158 31
VAT 12,213 20,950
Other payables 517 784
Accruals and deferred income 10,756 8,486
Amount due to retiring partner 67,871 -
101,706 41,790

ARCHITECTURAL PLANNING SUPERVISION LLP (REGISTERED NUMBER: NC000295)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 5 APRIL 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Loans 5,040 14,120

10. LOANS AND OTHER DEBTS DUE TO MEMBERS

No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.