1 November 2023 false No description of principal activity Taxfiler 2024.6 OC400821 business:LimitedLiabilityPartnershipLLP 2023-11-01 2024-10-31 OC400821 2023-10-31 OC400821 2023-11-01 2024-10-31 OC400821 business:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 OC400821 business:FilletedAccounts 2023-11-01 2024-10-31 OC400821 2024-10-31 OC400821 business:PartnerLLP1 2023-11-01 2024-10-31 OC400821 business:PartnerLLP2 2023-11-01 2024-10-31 OC400821 business:RegisteredOffice 2023-11-01 2024-10-31 OC400821 2023-10-31 OC400821 core:WithinOneYear 2024-10-31 OC400821 core:WithinOneYear 2023-10-31 OC400821 core:AfterOneYear 2024-10-31 OC400821 core:AfterOneYear 2023-10-31 OC400821 business:SmallEntities 2023-11-01 2024-10-31 OC400821 core:PlantMachinery 2023-11-01 2024-10-31 OC400821 countries:EnglandWales 2023-11-01 2024-10-31 OC400821 core:Goodwill 2023-10-31 OC400821 core:Goodwill 2024-10-31 OC400821 core:PlantMachinery 2023-10-31 OC400821 core:PlantMachinery 2024-10-31 OC400821 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Registered No. OC400821 (England and Wales)
Gift Courses Llp Unaudited accounts for the year ended 31 October 2024
Gift Courses Llp LLP Information for the year ended 31 October 2024
Designated members
Mr Jason Darren Michael Buckley
TOUTATIS LTD
Registered Number
OC400821 (England and Wales)
Registered Office
7 Tower Road Writtle Chelmsford CM1 3NR United Kingdom
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Gift Courses Llp Statement of financial position as at 31 October 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
3
5,090
5,090
Tangible assets
4
332
497
5,422
5,587
Current assets
Debtors
2,000
2,000
Cash at bank and in hand
4,370
4,367
6,370
6,367
Creditors: amounts falling due within one year
5
(13,824)
(15,386)
Net current liabilities
(7,454)
(9,019)
Total assets less current liabilities
(2,032)
(3,432)
Creditors: amounts falling due after more than one year
6
(19,692)
(19,692)
Net liabilities attributable to members
(21,724)
(23,124)
Represented by:
Loans and other debts due to members
7
(21,724)
(23,124)
(21,724)
(23,124)
Total members' interests
Loans and other debts due to members
(21,724)
(23,124)
(21,724)
(23,124)
For the year ending 31 October 2024 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 4 March 2026.
Mr Jason Darren Michael Buckley Designated member Limited Liability Partnership Registration No. OC400821
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Gift Courses Llp Notes to the Accounts for the year ended 31 October 2024
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.
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:
Plant & machinery
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
Gift Courses Llp is a limited liability partnership, incorporated in England and Wales, registration number OC400821. Its registered office is 7 Tower Road, Writtle, Chelmsford, CM1 3NR, United Kingdom.
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2023
5,090
At 31 October 2024
5,090
Amortisation
At 1 November 2023
-
At 31 October 2024
-
Net book value
At 31 October 2024
5,090
At 31 October 2023
5,090
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Gift Courses Llp Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2023
662
At 31 October 2024
662
Depreciation
At 1 November 2023
165
Charge for the year
165
At 31 October 2024
330
Net book value
At 31 October 2024
332
At 31 October 2023
497
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
9,210
6,055
Taxes and social security costs
(21)
602
Other creditors
(118)
1,480
Accruals
4,753
7,249
13,824
15,386
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
19,692
19,692
7
Loans and other debts due to members
2024
2023
£
£
Loans from members
(21,724)
(23,124)
Amounts falling due within one year
(21,724)
(23,124)
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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