Company No:
Contents
DESIGNATED MEMBERS | Mrs C E Manton |
Mr M S Manton |
REGISTERED OFFICE | Unit E3 |
Pitts Cleave Ind Estate | |
Tavistock | |
PL19 0PW | |
United Kingdom |
REGISTERED NUMBER | OC361008 (England and Wales) |
CHARTERED ACCOUNTANTS | Francis Clark LLP |
Melville Building East | |
Royal William Yard | |
Plymouth | |
Devon PL1 3GW |
2023 | 2022 | |||
£ | £ | |||
Current assets | ||||
Debtors | 3 |
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Cash at bank and in hand |
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138,757 | 187,002 | |||
Creditors: amounts falling due within one year | 4 | (
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Net current assets | 106,454 | 148,609 | ||
Total assets less current liabilities | 106,454 | 148,609 | ||
Net assets attributable to members |
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Represented by | ||||
Loans and other debts due to members within one year | ||||
Members' capital classified as a liability | 106,454 | 148,609 | ||
106,454 | 148,609 | |||
Members' other interests | ||||
0 | 0 | |||
106,454 | 148,609 | |||
Total members' interests | ||||
Loans and other debts due to members | 106,454 | 148,609 | ||
106,454 | 148,609 |
Members' responsibilities:
Pod Training and Consultancy LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.
The financial statements of Pod Training and Consultancy LLP (registered number:
Mrs C E Manton
Designated member |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Pod Training and Consultancy LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Unit E3, Pitts Cleave Ind Estate, Tavistock, PL19 0PW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
Revenue from services is recognised as they are delivered.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.
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Number | Number | ||
Monthly average number of persons employed by the LLP during the year |
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Trade debtors |
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Prepayments |
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Other debtors |
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Trade creditors |
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Accruals |
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Other taxation and social security |
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Other creditors |
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