ECL Howard Watson Smith LLP - Accounts to registrar (filleted) - small 23.2.5

ECL Howard Watson Smith LLP - Accounts to registrar (filleted) - small 23.2.5

ECL HOWARD WATSON SMITH LLP - Company Information

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IRIS Accounts Production v23.3.0.418 OC336589 designated member 1.4.22 31.3.23 31.3.23 0 false false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureOC3365892022-03-31OC3365892023-03-31OC3365892022-04-012023-03-31OC3365892021-03-31OC3365892021-04-012022-03-31OC3365892022-03-31OC336589ns16:EnglandWales2022-04-012023-03-31OC336589ns15:PoundSterling2022-04-012023-03-31OC336589ns11:Director12022-04-012023-03-31OC336589ns11:LimitedLiabilityPartnershipLLP2022-04-012023-03-31OC336589ns11:SmallEntities2022-04-012023-03-31OC336589ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-31OC336589ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-31OC336589ns11:LimitedLiabilityPartnershipsSORP2022-04-012023-03-31OC336589ns11:FullAccounts2022-04-012023-03-31OC336589ns11:Director22022-04-012023-03-31OC336589ns11:Director42022-04-012023-03-31OC336589ns11:RegisteredOffice2022-04-012023-03-31OC336589ns6:CurrentFinancialInstruments2023-03-31OC336589ns6:CurrentFinancialInstruments2022-03-31OC336589ns6:FurnitureFittings2022-03-31OC336589ns6:ComputerEquipment2022-03-31OC336589ns6:FurnitureFittings2022-04-012023-03-31OC336589ns6:ComputerEquipment2022-04-012023-03-31OC336589ns6:FurnitureFittings2023-03-31OC336589ns6:ComputerEquipment2023-03-31OC336589ns6:FurnitureFittings2022-03-31OC336589ns6:ComputerEquipment2022-03-31OC336589ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-31OC336589ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-31
REGISTERED NUMBER: OC336589 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

ECL HOWARD WATSON SMITH LLP
ECL HOWARD WATSON SMITH LLP (REGISTERED NUMBER: OC336589)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ECL HOWARD WATSON SMITH LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DESIGNATED MEMBERS: M L Clark
M J Wright
D R Kerins





REGISTERED OFFICE: 2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Milton Keynes
Buckinghamshire
MK12 5NN





REGISTERED NUMBER: OC336589 (England and Wales)





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ECL HOWARD WATSON SMITH LLP (REGISTERED NUMBER: OC336589)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 6 283,897 783,063
Cash at bank and in hand 13,505 241,197
297,402 1,024,260
CREDITORS
Amounts falling due within one year 7 32,954 218,773
NET CURRENT ASSETS 264,448 805,487
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
264,448
805,487

LOANS AND OTHER DEBTS DUE TO
MEMBERS
8
264,448
805,487

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 264,448 805,487

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 31 March 2023.

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 13 November 2023 and were signed by:



M J Wright - Designated member

The notes form part of these financial statements

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ECL HOWARD WATSON SMITH LLP (REGISTERED NUMBER: OC336589)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

ECL Howard Watson Smith LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements have been prepared using the break-up basis.

The LLP will be wound up at the earliest possible opportunity.

TURNOVER
Turnover represents the net supply of services provided excluding value added tax. A sale is recognised when revenue and associated costs can be measured reliably and future economic benefits are probable. Revenue is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, net of discounts and value added tax.

DEBTORS RECEIVABLE AND CREDITORS PAYABLE
Debtors and creditors with no stated interest rate and receivable or payable within or after one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

4. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - 12 ).

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ECL HOWARD WATSON SMITH LLP (REGISTERED NUMBER: OC336589)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 11,238 37,994 49,232
Disposals (11,238 ) (37,994 ) (49,232 )
At 31 March 2023 - - -
DEPRECIATION
At 1 April 2022 11,238 37,994 49,232
Eliminated on disposal (11,238 ) (37,994 ) (49,232 )
At 31 March 2023 - - -
NET BOOK VALUE
At 31 March 2023 - - -
At 31 March 2022 - - -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,660 225,269
Other debtors 282,237 527,004
Prepayments and accrued income - 30,790
283,897 783,063

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 4,649
Taxation and social security 251 86,553
Other creditors 32,703 127,571
32,954 218,773

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members represent amounts introduced by members plus allocated profits less members' drawings. In the event of a winding up, loans and other debts due to members rank equally with unsecured creditors. No additional protection is afforded to unsecured creditors.

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