Blackham Reclamation LLP - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: OC380466 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2023

for

BLACKHAM RECLAMATION LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

A S Blackham

R J Blackham

Registered office:

Tattenhall Road Farm

Newton

Tattenhall

Cheshire

CH3 9DD

Registered number:

OC380466 (England and Wales)

Accountants:

NRB

1st Floor Waterside House

Waterside Drive

Wigan

Lancashire

WN3 5AZ

FIXED ASSETS

Tangible assets

4

4,768

6,733

CURRENT ASSETS

Stocks

85,305

65,305

Debtors

5

21,220

23,662

Cash in hand

1,760

1,581

108,285

90,548

CREDITORS

Amounts falling due within one year

6

91,119

71,966

NET CURRENT ASSETS

17,166

18,582

TOTAL ASSETS LESS CURRENT LIABILITIES

21,934

25,315

CREDITORS

Amounts falling due after more than one year

7

21,934

25,315

NET LIABILITIES ATTRIBUTABLE TO MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

TOTAL MEMBERS' INTERESTS

Amounts due from members

5

(20,308

)

(23,662

)

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 April 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 25 April 2024 and were signed by:

R J Blackham - Designated member

1.	STATUTORY INFORMATION

Blackham Reclamation 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.

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

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2022

and 30 April 2023

19,333

18,985

6,201

44,519

DEPRECIATION

At 1 May 2022

15,333

18,985

3,468

37,786

Charge for year

1,000

-

965

1,965

At 30 April 2023

16,333

18,985

4,433

39,751

NET BOOK VALUE

At 30 April 2023

3,000

-

1,768

4,768

At 30 April 2022

4,000

-

2,733

6,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Trade debtors

12

-

Amounts due from members

20,308

23,662

Prepayments

900

-

21,220

23,662

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Bank loans and overdrafts

17,382

558

Trade creditors

49,959

44,355

Taxation and social security

18,258

17,853

Other creditors

5,520

9,200

91,119

71,966

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.23

30.4.22

£

£

Bank loans

21,934

25,315