Registered number: NC000767
Annual report and unaudited financial statements
for the year ended 31 May 2023
for
Dumac Llp
Pages for filing with the Registrar
Registered number: NC000767
Dumac Llp
Balance sheet
as at 31 May 2023
2023 2022
£ £ £ £
Current assets
Stocks 1,093,460 454,600
Debtors 43,417 43,417
1,136,877 498,017
Creditors: amounts falling due within one year
(1,136,877) (498,017)
NET ASSETS ATTRIBUTABLE TO MEMBERS
- -
Represented by:
Members' total interests
Amounts due from members (43,417) (43,417)
(43,417) (43,417)
The LLP was 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 relating to small LLPs for the year ended 31 May 2023.
The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.
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 to the Registrar.
These financial statements were approved by the members and authorised for issue on 3 July 2026 and signed on their behalf by:
LUKRIS LIMITED, Designated Member TEETON LIMITED, Designated Member
3 July 2026 3 July 2026
1
Dumac Llp
Notes to the financial statements
for the year ended 31 May 2023
1 General information
Dumac Llp is a limited liability partnership registered in Northern Ireland. Its registered number is NC000767. Its registered office is 26 Holborn Hall, Lisburn, BT27 5AU.
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 and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the members have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the LLP’s ability to continue as a going concern. In making this assessment, the members take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The members consider that the LLP has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Members' transactions with the LLP
Members balances are disclosed in the accounts.
3 Average number of employees
During the year the average number of employees was Nil (2022 - Nil).
2