1 April 2024 false No description of principal activity Taxfiler 2024.6 OC303568 business:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC303568 2024-03-31 OC303568 2024-04-01 2025-03-31 OC303568 business:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC303568 business:FilletedAccounts 2024-04-01 2025-03-31 OC303568 2025-03-31 OC303568 business:PartnerLLP1 2024-04-01 2025-03-31 OC303568 business:PartnerLLP2 2024-04-01 2025-03-31 OC303568 business:RegisteredOffice 2024-04-01 2025-03-31 OC303568 2024-03-31 OC303568 core:WithinOneYear 2025-03-31 OC303568 core:WithinOneYear 2024-03-31 OC303568 core:AfterOneYear 2025-03-31 OC303568 core:AfterOneYear 2024-03-31 OC303568 core:RevaluationReserve 2025-03-31 OC303568 core:RevaluationReserve 2024-03-31 OC303568 core:RetainedEarningsAccumulatedLosses 2025-03-31 OC303568 core:RetainedEarningsAccumulatedLosses 2024-03-31 OC303568 business:SmallEntities 2024-04-01 2025-03-31 OC303568 core:MotorVehicles 2024-04-01 2025-03-31 OC303568 countries:EnglandWales 2024-04-01 2025-03-31 OC303568 core:LandBuildings 2024-03-31 OC303568 core:MotorVehicles 2024-03-31 OC303568 core:LandBuildings 2024-04-01 2025-03-31 OC303568 core:LandBuildings 2025-03-31 OC303568 core:MotorVehicles 2025-03-31 OC303568 2023-10-01 2024-03-31 iso4217:GBP xbrli:pure
Registered No. OC303568 (England and Wales)
P&A Accountancy Services LLP Unaudited accounts for the year ended 31 March 2025
P&A Accountancy Services LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Nicolino Pucacco
Mrs Jane Pucacco
Registered Number
OC303568 (England and Wales)
Registered Office
32 Thorpe Wood Thorpe Wood Business Park Peterborough Cambs PE3 6SR United Kingdom
Accountants
P&A Accountancy Services LLP 32 Thorpe Wood Thorpe Wood Business Park Peterborough Cambridgeshire PE3 6SR
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P&A Accountancy Services LLP Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
3
624,089
774,168
Current assets
Debtors
1,485
3,547
Cash at bank and in hand
14,035
8,536
15,520
12,083
Creditors: amounts falling due within one year
4
(979)
(910)
Net current assets
14,541
11,173
Total assets less current liabilities
638,630
785,341
Creditors: amounts falling due after more than one year
5
(4,718)
(196,926)
Net assets attributable to members
633,912
588,415
Represented by:
Loans and other debts due to members
6
326,346
283,555
Members' other interests
Revaluation reserve
311,000
311,000
Other reserves
(3,434)
(6,140)
307,566
304,860
633,912
588,415
Total members' interests
Loans and other debts due to members
326,346
283,555
Members' other interests
307,566
304,860
633,912
588,415
For the year 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 18 November 2025.
Mr Nicolino Pucacco Designated member Limited Liability Partnership Registration No. OC303568
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P&A Accountancy Services LLP Notes to the Accounts for the year ended 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.
Investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10% Straight Line
2
Statutory information
P&A Accountancy Services LLP is a limited liability partnership, incorporated in England and Wales, registration number OC303568. Its registered office is 32 Thorpe Wood, Thorpe Wood Business Park , Peterborough, Cambs, PE3 6SR, United Kingdom.
3
Tangible fixed assets
Land & buildings
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
600,000
204,428
804,428
Additions
-
35,960
35,960
Disposals
-
(180,000)
(180,000)
At 31 March 2025
600,000
60,388
660,388
Depreciation
At 1 April 2024
-
30,260
30,260
Charge for the year
-
6,039
6,039
At 31 March 2025
-
36,299
36,299
Net book value
At 31 March 2025
600,000
24,089
624,089
At 31 March 2024
600,000
174,168
774,168
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P&A Accountancy Services LLP Notes to the Accounts for the year ended 31 March 2025
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
550
397
Taxes and social security costs
429
513
979
910
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
4,718
196,926
6
Loans and other debts due to members
2025
2024
£
£
Loans from members
382,038
339,247
Amounts due to members in respect of profits
(55,692)
(55,692)
326,346
283,555
Amounts falling due within one year
326,346
283,555
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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