Registered number
OC453775
MOD JOE RECORDS LLP
Filleted Accounts
30 September 2025
MOD JOE RECORDS LLP
Registered number: OC453775
Balance Sheet
as at 30 September 2025
Notes 2025
£
Fixed assets
Tangible assets 3 2,034
Current assets
Cash at bank and in hand 21
Creditors: amounts falling due within one year 4 (395)
Net current liabilities (374)
Total assets less current liabilities 1,660
Net assets attributable to members 1,660
Represented by:
Members' other interests
Members' capital classified as equity 8,484
Other reserves (6,824)
1,660
1,660
Total members' interests
Members' other interests 1,660
1,660
For the period ended 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 15 June 2026 and signed on their behalf by:
Jack Goodman
Designated member
MOD JOE RECORDS LLP
Notes to the Accounts
for the period from 17 September 2024 to 30 September 2025
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2025
Number
Average number of persons employed by the LLP 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 2,712
At 30 September 2025 2,712
Depreciation
Charge for the period 678
At 30 September 2025 678
Net book value
At 30 September 2025 2,034
4 Creditors: amounts falling due within one year 2025
£
Other creditors 395
5 Other information
MOD JOE RECORDS LLP is a limited liability partnership incorporated in England. Its registered office is:
9a Market Place
Brackley
Northamptonshire
NN13 7AB
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