Campbell Riddell Breeze Paterson LLP - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: SO301944 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2022

for

Campbell Riddell Breeze Paterson LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DESIGNATED MEMBERS:

R Leggett

R C Stewart

REGISTERED OFFICE:

229 Fenwick Road

Giffnock

G46 6JQ

REGISTERED NUMBER:

SO301944 (Scotland)

ACCOUNTANTS:

Parkhill Mackie & Co.

Chartered Accountants

60 Wellington Street

Glasgow

G2 6HJ

FIXED ASSETS

Tangible assets

4

-

7,193

CURRENT ASSETS

Debtors

5

63,668

128,254

Cash at bank and in hand

45,623

363,170

109,291

491,424

CREDITORS

Amounts falling due within one year

6

(20,002

)

(144,852

)

NET CURRENT ASSETS

89,289

346,572

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

89,289

353,765

LOANS AND OTHER DEBTS DUE TO MEMBERS

29,206

237,779

MEMBERS' OTHER INTERESTS

Capital accounts

60,083

115,986

89,289

353,765

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

29,206

237,779

Members' other interests

60,083

115,986

Amounts due from members

5

(4,593

)

(67,297

)

84,696

286,468

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 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 June 2023 and were signed by:

R C Stewart - Designated member

1.	STATUTORY INFORMATION

Campbell Riddell Breeze Paterson LLP is registered in Scotland. 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.

Plant and machinery etc

-

20% 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 NIL (2021 - 10 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Tenant's

and

Office

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2021

8,897

7,359

26,697

42,953

Disposals

(8,897

)

(7,359

)

(26,697

)

(42,953

)

At 30 June 2022

-

-

-

-

DEPRECIATION

At 1 July 2021

6,376

6,142

23,242

35,760

Charge for year

1,779

907

548

3,234

Eliminated on disposal

(8,155

)

(7,049

)

(23,790

)

(38,994

)

At 30 June 2022

-

-

-

-

NET BOOK VALUE

At 30 June 2022

-

-

-

-

At 30 June 2021

2,521

1,217

3,455

7,193

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Client ledger balances

35,610

28,994

Amounts due from members

4,593

67,297

Amounts recoverable on

contracts

-

12,000

Amount due from former member

5,699

-

VAT

2,107

-

Prepayments

15,659

19,963

63,668

128,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Social security and other taxes

-

35,356

Income tax provision

-

82,157

Accrued expenses

20,002

27,339

20,002

144,852

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 Campbell Riddell Breeze Paterson LLP for the year ended 30 June 2022 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the members of Campbell Riddell Breeze Paterson 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 Campbell Riddell Breeze Paterson LLP and state those matters that we have agreed to state to the members of Campbell Riddell Breeze Paterson LLP, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. 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 Campbell Riddell Breeze Paterson 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 profit of Campbell Riddell Breeze Paterson LLP. You consider that Campbell Riddell Breeze Paterson 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 Campbell Riddell Breeze Paterson 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.

Parkhill Mackie & Co.

Chartered Accountants

60 Wellington Street

Glasgow

G2 6HJ

6 June 2023