Howdenwhite LLP - Period Ending 2023-05-31

Howdenwhite LLP

trading as HowdenWhite LLP

Contents

Limited liability partnership information	1
Members' Report	2
Statement of Members' Responsibilities	3
Financial Statements	4 to 5
Balance Sheet	4
Notes to the Financial Statements	4

Howdenwhite LLP

trading as HowdenWhite LLP

Limited liability partnership information

Designated members

Miss Camilla Jane Howden Miss Helen White

Members

Mrs Katrina Layfield

Registered office

Units 16-18, The Boscombe Centre Mills Way Amesbury Salisbury Wiltshire SP4 7SD

Howdenwhite LLP

trading as HowdenWhite LLP

Members' Report for the Year Ended 31 May 2023

The members present their report and the unaudited financial statements for the year ended 31 May 2023.

Firm structure

The LLP is a limited liability partnership registered in England. A list of designated members’ names is available for inspection at the LLP’s registered office.

Principal activity

The principal activity of the limited liability partnership is accountants and business advisors

Designated members

The members who held office during the year were as follows:

Miss Camilla Jane Howden

Miss Helen White

Members' drawings and the subscription and repayment of members' capital

Members are permitted to take drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, as applied to limited liability partnerships.

Approved by the Board on 14 February 2024 and signed on its behalf by:

......................................... Miss Camilla Jane Howden Designated member

......................................... Miss Helen White Designated member

Howdenwhite LLP

trading as HowdenWhite LLP

Statement of Members' Responsibilities for the Year Ended 31 May 2023

The Limited Liability Partnerships (Accounts & Audit) (Application of Companies Act 2006) Regulations 2008 require the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law as applied to LLPs the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that year. In preparing these financial statements, the members are required to:

•	select suitable accounting policies and then apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Partnership will continue in business.

The members are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with 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, and in accordance with the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (issued January 2017). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

These responsibilities are exercised by the Board on behalf of the members.

Howdenwhite LLP

trading as HowdenWhite LLP

(Registration number: OC304771)
Balance Sheet as at 31 May 2023

	2023  £	2022  £
Fixed assets	1,173	1,526
Current assets	307,966	265,947
Prepayments and accrued income	11,851	9,650
Creditors: Amounts falling due within one year	(60,887)	(51,881)
Net current assets	258,930	223,716
Total assets less current liabilities	260,103	225,242
Accruals and deferred income	(2,381)	(3,022)
Net assets attributable to members	257,722	222,220
Represented by:
Loans and other debts due to members	257,722	222,220
	257,722	222,220
Total members' interests
Loans and other debts due to members	257,722	222,220
	257,722	222,220

1	General information

The place of registration of the limited liability partnership is England.

The address of the registered office is:
Units 16-18, The Boscombe Centre
Mills Way
Amesbury
Salisbury
Wiltshire
SP4 7SD

The principal place of business is:Units 16-18
The Boscombe Centre
Amesbury
Wiltshire
SP4 7SD

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page.

Basis of preparation

These financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 105 - 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Howdenwhite LLP

trading as HowdenWhite LLP

(Registration number: OC304771)
Balance Sheet as at 31 May 2023 (continued)

2	Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 4 (2022 - 4).

These financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the micro-entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

For the year ending 31 May 2023 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

The members acknowledge their responsibilities for complying with the requirements of 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 with respect to accounting records and the preparation of accounts.

The financial statements of Howdenwhite LLP (registered number OC304771) were approved by the Board and authorised for issue on 14 February 2024. They were signed on behalf of the limited liability partnership by:

......................................... Miss Camilla Jane Howden Designated member

......................................... Miss Helen White Designated member