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REGISTERED NUMBER:
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APS ARCHITECTS LLP |
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UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2020 |
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REGISTERED NUMBER:
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APS ARCHITECTS LLP |
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UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2020 |
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APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295) |
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CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 5 APRIL 2020 |
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General Information | 1 |
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Statement of Financial Position | 2 |
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Notes to the Financial Statements | 3 |
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APS ARCHITECTS LLP |
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GENERAL INFORMATION |
FOR THE YEAR ENDED 5 APRIL 2020 |
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DESIGNATED MEMBERS: |
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Martin Quinn |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
36-38 Northland Row |
Dungannon |
Co. Tyrone |
BT71 6AP |
APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295) |
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STATEMENT OF FINANCIAL POSITION |
5 APRIL 2020 |
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2020 | 2019 |
Notes | £ | £ |
NON-CURRENT ASSETS |
Property, plant and equipment | 5 |
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CURRENT ASSETS |
Receivables | 6 |
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Cash at bank and in hand |
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PAYABLES |
Amounts falling due within one year | 7 | ( |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT LIABILITIES |
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NET ASSETS ATTRIBUTABLE TO
MEMBERS |
87,761 |
62,363 |
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LOANS AND OTHER DEBTS DUE TO
MEMBERS |
8 |
87,761 |
62,363 |
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TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 8 | 87,761 | 62,363 |
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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 |
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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. |
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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. |
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The financial statements were approved by the members of the LLP and authorised for issue on
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APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295) |
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NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 5 APRIL 2020 |
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1. | STATUTORY INFORMATION |
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APS Architects LLP is registered in Northern Ireland. The LLP's registered number and registered |
office address can be found on the General Information page. |
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The presentation currency of the financial statements is the Pound Sterling (£). |
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2. | STATEMENT OF COMPLIANCE |
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The financial statements of the Limited Liability Partnership for the year ended 5th April 2020 have |
been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the |
United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the |
Financial Reporting Council and in accordance 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, as amended. |
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3. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
The financial statements have been prepared under the historical cost convention except for |
certain properties and financial instruments that are measured at revalued amounts or fair values, |
as explained in the accounting policies below. Historical cost is generally based on the fair value of |
the consideration given in exchange for assets. The following accounting policies have been applied |
consistently in dealing with items which are considered material in relation to the LLP's financial |
statements. |
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Revenue |
Revenue is measured at the fair value of the consideration received or receivable, excluding |
discounts, rebates, value added tax and other sales taxes. |
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Property, plant & equipment and depreciation |
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Plant and machinery | - |
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Fixtures and fittings | - |
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Motor vehicles | - |
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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. |
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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. |
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Cash flow statement |
The LLP has availed of the exemption in FRS 102 from the requirement to produce a cash flow |
statement because it is classed as a small LLP. |
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Members' remuneration |
Members' remuneration is treated as a charge against profits. It includes profits that are |
automatically divided between members by virtue of the members' agreement. A member's share |
in the profit and loss for the year is accounted for as an allocation of profits. |
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4. | EMPLOYEE INFORMATION |
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The average number of employees during the year was
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APS ARCHITECTS LLP (REGISTERED NUMBER: NC000295) |
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NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 5 APRIL 2020 |
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5. | PROPERTY, PLANT AND EQUIPMENT |
Fixtures |
Plant and | and | Motor |
machinery | fittings | vehicles | Totals |
£ | £ | £ | £ |
COST |
At 6 April 2019 |
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Additions |
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At 5 April 2020 |
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DEPRECIATION |
At 6 April 2019 |
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Charge for year |
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At 5 April 2020 |
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NET BOOK VALUE |
At 5 April 2020 |
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At 5 April 2019 |
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6. | RECEIVABLES LESS THAN ONE YEAR |
2020 | 2019 |
£ | £ |
Trade receivables |
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Prepayments and accrued income |
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7. | PAYABLES LESS THAN ONE YEAR |
2020 | 2019 |
£ | £ |
Trade payables |
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Social security and other taxes |
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VAT | 16,420 | 4,424 |
Other payables |
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Pension payments due | 106 | 51 |
Accruals and deferred income |
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8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
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No protection is affordable in respect of items shown in the Balance Sheet as Members' Other |
Interests. |