C J Hall Veterinary Practices LLP - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: OC317908 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2021

for

C J Hall Veterinary Practices LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr C J Hall MRCVS

Mrs R Freyer-Hall

REGISTERED OFFICE:

34 Burdenshott Avenue

Richmond

Surrey

TW10 5ED

REGISTERED NUMBER:

OC317908 (England and Wales)

FIXED ASSETS

Tangible assets

4

19,864

14,378

CURRENT ASSETS

Debtors

5

26,825

-

Cash at bank

-

4,806

26,825

4,806

CREDITORS

Amounts falling due within one year

6

14,439

5,151

NET CURRENT ASSETS/(LIABILITIES)

12,386

(345

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

32,250

14,033

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

32,250

14,033

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

32,250

14,033

Amounts due from members

5

(26,310

)

-

5,940

14,033

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 June 2021.

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 25 June 2022 and were signed by:

Mrs R Freyer-Hall - Designated member

1.	STATUTORY INFORMATION

C J Hall Veterinary Practices 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, including services provided to clients which at the reporting date have not been billed, and excluding value added tax. The following criteria must be also be met before revenue is recognised:

Rendering of services

Revenue from franchise fees is accrued over the period of the franchise.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2020 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2020

66,269

Additions

14,685

Disposals

(38,298

)

At 30 June 2021

42,656

DEPRECIATION

At 1 July 2020

51,891

Charge for year

6,621

Eliminated on disposal

(35,720

)

At 30 June 2021

22,792

NET BOOK VALUE

At 30 June 2021

19,864

At 30 June 2020

14,378

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.21

30.6.20

£

£

Other debtors

26,825

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.21

30.6.20

£

£

Bank loans and overdrafts

9,080

-

Trade creditors

2,393

-

Taxation and social security

-

2,132

Other creditors

2,966

3,019

14,439

5,151

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members' (other than members' capital classified as debt) ranks behind all other creditors for payment.