Gardner James LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC378359 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2020

for

Gardner James LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DESIGNATED MEMBERS:

Ben Gardner Limited

Navitas Digital Safety Limited

REGISTERED OFFICE:

1st Floor

13 Phoenix Park

Coalville

Leicestershire

LE67 3HB

REGISTERED NUMBER:

OC378359 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

6,136

9,832

CURRENT ASSETS

Debtors

5

452,141

347,833

Cash at bank

40,109

32,552

492,250

380,385

CREDITORS

Amounts falling due within one year

6

254,214

160,491

NET CURRENT ASSETS

238,036

219,894

TOTAL ASSETS LESS CURRENT
LIABILITIES

244,172

229,726

CREDITORS

Amounts falling due after more than one year

7

244,132

229,686

NET ASSETS ATTRIBUTABLE TO
MEMBERS

40

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

MEMBERS' OTHER INTERESTS

Capital accounts

40

TOTAL MEMBERS' INTERESTS

Members' other interests

40

Amounts due from members

5

(389,737

)

(245,928

)

(389,697

)

(245,888

)

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 30 April 2020.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 28 August 2020 and were signed by:

Ben Gardner Limited - Designated member

Navitas Digital Safety Limited - Designated member

1.	STATUTORY INFORMATION

Gardner James 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

-

20% on reducing balance

Computer equipment and website

-

33% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2019 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Fixtures

equipment

and

fittings

website

Totals

£

COST

At 1 May 2019

and 30 April 2020

11,877

30,379

42,256

DEPRECIATION

At 1 May 2019

5,744

26,680

32,424

Charge for year

1,227

2,469

3,696

At 30 April 2020

6,971

29,149

36,120

NET BOOK VALUE

At 30 April 2020

4,906

1,230

6,136

At 30 April 2019

6,133

3,699

9,832

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.20

30.4.19

£

Trade debtors

50,491

96,392

Other debtors

401,650

251,441

452,141

347,833

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.20

30.4.19

£

Bank loans and overdrafts

148,139

54,848

Trade creditors

16,161

7,605

Taxation and social security

54,589

76,789

Other creditors

35,325

21,249

254,214

160,491

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.20

30.4.19

£

Bank loans

62,132

47,686

Amounts owed to group undertakings

182,000

244,132

229,686

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Ben Gardner Ltd and Navitas Digital Safety Ltd.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Gardner James LLP for the year ended 30 April 2020 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the members of Gardner James LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gardner James LLP and state those matters that we have agreed to state to the members of Gardner James LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Gardner James LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Gardner James LLP. You consider that Gardner James LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gardner James LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

28 August 2020

Gardner James LLP - Accounts to registrar (filleted) - small 18.2

Gardner James LLP - Accounts to registrar (filleted) - small 18.2