JAYAKUMAR AND CO LLP - Accounts

JAYAKUMAR AND CO LLP - Accounts

JAYAKUMAR AND CO LLP - Company Information

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Registered Number: OC433969
England and Wales

 

 

 

JAYAKUMAR AND CO LLP


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023

JAYAKUMAR AND CO LLP
Contents Page
For the year ended 31 March 2023
Chartered Accountant's report to the Members on the preparation of the unaudited statutory accounts of JAYAKUMAR AND CO LLP for the year ended 31 March 2023


Accountant’s report to the members of JAYAKUMAR AND CO LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2023

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships 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 JAYAKUMAR AND CO LLP LLP which comprise the Profit and Loss Account, the 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/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Members of JAYAKUMAR AND CO LLP, as a body, in accordance with the terms of our engagement letter dated 25 December 2023. Our work has been undertaken solely to prepare for your approval the financial statements of JAYAKUMAR AND CO LLP and state those matters that we have agreed to state to the members of JAYAKUMAR AND CO 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/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAYAKUMAR AND CO LLP and its members as a body for our work or for this report.

It is your duty to ensure that JAYAKUMAR AND CO LLP 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 JAYAKUMAR AND CO LLP LLP. You consider that JAYAKUMAR AND CO LLP 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 JAYAKUMAR AND CO LLP 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.



....................................................
HARANS & CO
CHARTERED CERTIFIED ACCOUNTANTS
324 STAFFORD ROAD
CROYDON
SURREY
CR0 4NH
25 December 2023
1
 
 		 Notes
 		 2023
£		   2022
£
Fixed assets      
Tangible fixed assets 3 1,226,288    1,226,515 
1,226,288    1,226,515 
Current assets      
Cash at bank and in hand 6,474    9,708 
Creditors: amount falling due within one year (7,373)   (1,200)
Net current liabilities (899)   8,508 
 
Total assets less current liabilities 1,225,389    1,235,023 
Creditors: amount falling due after more than one year (802,642)   (802,644)
Net assets 422,747    432,379 
 

Represented by:
Loans and other debts due to members 4 432,379    427,538 
Amounts due from members (16,723)   (11,701)
Members
Profit and loss accounts 7,091    16,542 
7,091    16,542 

422,747    432,379 
 

Total members
Amounts due from members 4 (16,723)   (11,701)
Loans and other debts due to members 432,379    427,538 
Profit and loss accounts 7,091    16,542 
422,747    432,379 
 


For the year ending 31 March 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................
Mr Sinnathamby Jayakumar
Designated Member
Date approved by the members: 25 December 2023
2
General Information
JAYAKUMAR AND CO LLP is a limited liability partnership, registered in England and Wales, registration number OC433969, registration address 245 LONDON ROAD, EWELL EPSOM, KT17 2BU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Total
  £   £   £
At 01 April 2022 1,225,000    2,098    1,227,098 
Additions -    -    - 
Disposals -    -    - 
At 31 March 2023 1,225,000    2,098    1,227,098 
Depreciation
At 01 April 2022 -    583    583 
Charge for year -    227    227 
On disposals -    -    - 
At 31 March 2023 -    810    810 
Net book values
Closing balance as at 31 March 2023 1,225,000    1,288    1,226,288 
Opening balance as at 01 April 2022 1,225,000    1,515    1,226,515 


4.

Members' Interests

Other reserves   Loans and other debts due to members less any amounts due from members included in debtors   Total
Balance at 01 April 2022 -    432,379    432,379 
Members' remuneration charged as an expense, including retirement benefit costs -    -    - 
Profit for the period available for discretionary division among members 7,091    -    7,091 
Members' interests after profit for the period 7,091    432,379    439,470 
Repaid to members -    (16,723)   (16,723)
Balance at 31 March 2023 7,091    415,656    422,747 
 



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