J And B Investment Group LLP - Accounts to registrar (filleted) - small 22.3

J And B Investment Group LLP - Accounts to registrar (filleted) - small 22.3


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REGISTERED NUMBER: OC424009 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

FOR

J And B Investment Group LLP

J And B Investment Group LLP (Registered number: OC424009)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2022




Page

General Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


J And B Investment Group LLP

GENERAL INFORMATION
for the Year Ended 30 September 2022







DESIGNATED MEMBERS: Mrs G A Jones





REGISTERED OFFICE: Esgair Bettws Bettws Ifan
Beulah
Newcastle Emlyn
Ceredigion
SA38 9QJ





REGISTERED NUMBER: OC424009 (England and Wales)





ACCOUNTANTS: MHR Consultancy Limited
Ferneberga House
Alexandra Road
Farnborough
GU14 6DQ

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
J AND B INVESTMENT GROUP LLP

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 Statement of Financial Position. 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 J And B Investment Group LLP for the year ended 30 September 2022 which comprise the Income Statement, Statement of Financial Position 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the members of J And B Investment Group 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 J And B Investment Group LLP and state those matters that we have agreed to state to the members of J And B Investment Group LLP, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. 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 J And B Investment Group 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 J And B Investment Group LLP. You consider that J And B Investment Group 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 J And B Investment Group 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.






MHR Consultancy Limited
Ferneberga House
Alexandra Road
Farnborough
GU14 6DQ


2 December 2022

J And B Investment Group LLP (Registered number: OC424009)

STATEMENT OF FINANCIAL POSITION
30 September 2022

30.9.22 30.9.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,590 28,190

CURRENT ASSETS
Debtors 5 4,492 4,492
Cash at bank 108 105
4,600 4,597
CREDITORS
Amounts falling due within one year 6 600 600
NET CURRENT ASSETS 4,000 3,997
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 31,590 32,187

LOANS AND OTHER DEBTS DUE TO MEMBERS 31,590 32,187

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 31,590 32,187

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 September 2022.

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 2 December 2022 and were signed by:





Mrs G A Jones - Designated member

J And B Investment Group LLP (Registered number: OC424009)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2022

1. STATUTORY INFORMATION

J And B Investment Group 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.

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

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2021 - NIL).

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 October 2021
and 30 September 2022 29,989
DEPRECIATION
At 1 October 2021 1,799
Charge for year 600
At 30 September 2022 2,399
NET BOOK VALUE
At 30 September 2022 27,590
At 30 September 2021 28,190

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£    £   
Other debtors 4,492 4,492

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£    £   
Other creditors 600 600