IRIS Accounts Production v25.2.0.378 OC445979 designated member 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC4459792024-03-31OC4459792025-03-31OC4459792024-04-012025-03-31OC4459792023-02-22OC4459792023-02-232024-03-31OC4459792024-03-31OC445979ns15:EnglandWales2024-04-012025-03-31OC445979ns14:PoundSterling2024-04-012025-03-31OC445979ns10:PartnerLLP12024-04-012025-03-31OC445979ns10:LimitedLiabilityPartnershipLLP2024-04-012025-03-31OC445979ns10:SmallEntities2024-04-012025-03-31OC445979ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31OC445979ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31OC445979ns10:LimitedLiabilityPartnershipsSORP2024-04-012025-03-31OC445979ns10:FullAccounts2024-04-012025-03-31OC445979ns10:PartnerLLP22024-04-012025-03-31OC445979ns10:PartnerLLP32024-04-012025-03-31OC445979ns10:RegisteredOffice2024-04-012025-03-31OC445979ns5:CurrentFinancialInstruments2025-03-31OC445979ns5:CurrentFinancialInstruments2024-03-31OC445979ns5:FurnitureFittings2024-04-012025-03-31OC445979ns5:ComputerEquipment2024-04-012025-03-31OC445979ns5:FurnitureFittings2025-03-31OC445979ns5:ComputerEquipment2025-03-31OC445979ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31OC445979ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: OC445979 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lord, Cox & Salt LLP

Lord, Cox & Salt LLP (Registered number: OC445979)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lord, Cox & Salt LLP

General Information
for the Year Ended 31 March 2025







Designated members: Mr M Lord
Mrs R M Liles
Miss C E Salt





Registered office: 127 Old Street
Ashton-under-Lyne
Lancashire
OL6 7SA





Registered number: OC445979 (England and Wales)





Accountants: Allen Mills Howard & Co
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND

Lord, Cox & Salt LLP (Registered number: OC445979)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 8,698 -

Current assets
Stocks 234,204 -
Debtors 5 25,641 -
Cash at bank 73,087 -
332,932 -
Creditors
Amounts falling due within one year 6 49,616 -
Net current assets 283,316 -
Total assets less current liabilities
and
Net assets attributable to members 292,014 -

Loans and other debts due to members 292,014 -

Total members' interests
Loans and other debts due to members 292,014 -

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 31 March 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.

Lord, Cox & Salt LLP (Registered number: OC445979)

Balance Sheet - continued
31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 August 2025 and were signed by:





Mr M Lord - Designated member

Lord, Cox & Salt LLP (Registered number: OC445979)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

Lord, Cox & Salt 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.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

3. Employee information

The average number of employees during the year was 12 (2024 - NIL ) .

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
Additions 288 11,586 11,874
At 31 March 2025 288 11,586 11,874
Depreciation
Charge for year 72 3,104 3,176
At 31 March 2025 72 3,104 3,176
Net book value
At 31 March 2025 216 8,482 8,698

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 17,871 -
Other debtors 7,770 -
25,641 -

Lord, Cox & Salt LLP (Registered number: OC445979)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 9,325 -
Taxation and social security 27,462 -
Other creditors 12,829 -
49,616 -