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REGISTERED NUMBER:
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UNAUDITED FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 5 APRIL 2018 |
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PEMBERTON BUSINESS CENTRE LLP |
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REGISTERED NUMBER:
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UNAUDITED FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 5 APRIL 2018 |
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FOR |
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PEMBERTON BUSINESS CENTRE LLP |
PEMBERTON BUSINESS CENTRE LLP (REGISTERED NUMBER: OC359481) |
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CONTENTS OF THE FINANCIAL STATEMENTS |
for the Year Ended 5 April 2018 |
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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 | 4 |
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PEMBERTON BUSINESS CENTRE LLP |
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GENERAL INFORMATION |
for the Year Ended 5 April 2018 |
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DESIGNATED MEMBERS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
Douglas Bank House |
Wigan Lane |
Wigan |
Lancashire |
WN1 2TB |
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BANKERS: |
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4 Standishgate |
Wigan |
Lancashire |
WN1 1UJ |
PEMBERTON BUSINESS CENTRE LLP (REGISTERED NUMBER: OC359481) |
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STATEMENT OF FINANCIAL POSITION |
5 April 2018 |
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2018 | 2017 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
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CURRENT ASSETS |
Debtors | 5 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 6 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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NET LIABILITIES ATTRIBUTABLE TO
MEMBERS |
- |
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LOANS AND OTHER DEBTS DUE TO
MEMBERS |
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TOTAL MEMBERS' INTERESTS |
Amounts due from members | 5 | (27,186 | ) | (28,427 | ) |
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The members acknowledge their responsibilities for: |
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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. |
PEMBERTON BUSINESS CENTRE LLP (REGISTERED NUMBER: OC359481) |
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STATEMENT OF FINANCIAL POSITION - continued |
5 April 2018 |
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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 on
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PEMBERTON BUSINESS CENTRE LLP (REGISTERED NUMBER: OC359481) |
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NOTES TO THE FINANCIAL STATEMENTS |
for the Year Ended 5 April 2018 |
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1. | STATUTORY INFORMATION |
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Pemberton Business Centre LLP is registered in England and Wales. The LLP's registered number and registered |
office address can be found on the General Information page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover represents rental income, excluding value added tax, which is recognised on a straight line basis over |
the term of the relevant lease. |
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Tangible fixed assets |
Tangible fixed assets are included at cost or valuation less depreciation. |
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Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each |
asset over its estimated useful life. |
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Fixtures & fittings | - | 20% on reducing balance |
Computer equipment | - | 33% on cost |
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Impairment of assets |
At each reporting date assets are reviewed to determine whether there is any indication that those assets have |
suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any |
affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, |
the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised |
immediately in the profit and loss. |
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Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised |
estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying |
amount that would have been determined (net of depreciation) had no impairment loss been recognised for the |
asset in prior years. A reversal of an impairment loss is recognised as income immediately. |
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Financial instruments |
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost |
using effective interest method, less impairment losses for bad and doubtful debts except where the effect of |
discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad |
and doubtful debts. |
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Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate |
and are payable within one year shall be measured at the undiscounted amount due. |
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Short term employee benefits |
Short term employee benefits are recognised as an expense in the period in which they are incurred. |
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3. | EMPLOYEE INFORMATION |
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The average number of employees during the year was
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PEMBERTON BUSINESS CENTRE LLP (REGISTERED NUMBER: OC359481) |
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NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 5 April 2018 |
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4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
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COST |
At 6 April 2017 |
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Additions |
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At 5 April 2018 |
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DEPRECIATION |
At 6 April 2017 |
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Charge for year |
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At 5 April 2018 |
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NET BOOK VALUE |
At 5 April 2018 |
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At 5 April 2017 |
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5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Trade debtors |
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Amounts due from members | 27,186 | 28,427 |
Prepayments |
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6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Trade creditors |
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Social security and other taxes |
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Accrued expenses |
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