Limited Liability Partnership registration number OC404673 (England and Wales)
AVERY ROW CAPITAL PARTNERS LLP
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
AVERY ROW CAPITAL PARTNERS LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Mr P Patel
Avery Row Capital Services (UK) Limited
LLP registration number
OC404673
Registered office
2nd Floor Connaught House
1-3 Mount Street
London
W1K 3NB
Auditor
Lindeyer Francis Ferguson Ltd
North House
198 High Street
Tonbridge
Kent
TN9 1BE
Business address
Octagon Point, St Paul's
5 Cheapside
London
EC2V 6AA
AVERY ROW CAPITAL PARTNERS LLP
CONTENTS
Page
Members' report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Statement of financial position
7
Reconciliation of members' interests
8
Statement of cash flows
9
Notes to the financial statements
10 - 14
AVERY ROW CAPITAL PARTNERS LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -
The designated members present their annual report and financial statements for the year ended 31 March 2023.
Principal activities
The limited liability partnership's principal activity during the year under review related to the provision of financial advisory and asset management services.
Financial Conduct Authority
The LLP is regulated by the Financial Conduct Authority and must therefore adhere to the rules set out by the Financial Conduct Authority. The Designated Members of the LLP have undertaken to review the LLP's procedures regularly to ensure that they are fully compliant with the rules of the Financial Conduct Authority.
Members' drawings, contributions and repayments
The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.
A member's capital requirement is linked to their share of profit and the financing requirement of the limited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".
Designated members
The designated members who held office during the year and up to the date of signature of the financial statements were as follows:
Mr P Patel
Avery Row Capital Services (UK) Limited
Financial instruments
During the year under review, the LLP only has financial instruments which are classified as basic financial instruments, including cash at bank, and current debtors and creditors.
Auditor
The auditor, Lindeyer Francis Ferguson Ltd, is deemed to be reappointed under section 487(2) of the Companies Act 2006.
AVERY ROW CAPITAL PARTNERS LLP
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Statement of members' responsibilities
The designated members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires 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. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) 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 period. 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;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.
The designated members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and 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 by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). 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.
Statement of disclosure to auditor
Each of the members in office at the date of approval of this annual report confirms that:
so far as the members are aware, there is no relevant audit information of which the limited liability partnership's auditor is unaware, and
the members have taken all the steps that ught to have taken as members in order to make themselves aware of any relevant audit information and to establish that the limited liability partnership's auditor is aware of that information.
Approved by the members on 28 July 2023 and signed on behalf by:
Mr P Patel
Designated Member
AVERY ROW CAPITAL PARTNERS LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF AVERY ROW CAPITAL PARTNERS LLP
- 3 -
Opinion
We have audited the financial statements of Avery Row Capital Partners LLP (the 'limited liability partnership') for the year ended 31 March 2023 which comprise the statement of comprehensive income, the statement of financial position, the reconciliation of members' interests, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the limited liability partnership's affairs as at 31 March 2023 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance 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.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the limited liability partnership’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
AVERY ROW CAPITAL PARTNERS LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AVERY ROW CAPITAL PARTNERS LLP
- 4 -
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.
Responsibilities of members
As explained more fully in the members' responsibilities statement, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the members are responsible for assessing the limited liability partnership's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to the preparation of the financial statements of the LLP and the procedures that management adopt to ensure compliance. We have considered the extent to which non-compliance might have a material effect on the financial statements, and in particular we identified: the Companies Act 2006, FRS102 and the LLP SORP.
We have also identified other laws and regulations that do not have a direct effect on the amounts or disclosures within the financial statements, but for which compliance is fundamental to the LLP’s operations and to avoid material penalties, including FCA regulations, GDPR and data protection regulations.
Having reviewed the laws and regulations applicable to the LLP, we designed and performed audit procedures to obtain sufficient appropriate audit evidence. Specifically, we:
Selected a team with sector experience to perform the audit;
Obtained an understanding of the LLP’s procedures for ensuring compliance with laws and regulations;
Obtained and reviewed internal policy and procedure documents;
Made enquiries of management and the members regarding whether they were aware of any actual or suspected incidences of non-compliance with laws and regulations;
Obtained and reviewed correspondence with the regulator;
Reviewed legal expenses accounts for indications of any possible non-compliance; and
Reviewed the completeness and accuracy of any disclosures made in the financial statements.
AVERY ROW CAPITAL PARTNERS LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AVERY ROW CAPITAL PARTNERS LLP
- 5 -
We assessed the susceptibility of the LLP’s financial statements to material misstatement, including considering how fraud might occur. This was performed by:
Making an assessment of the LLP’s control environment, systems and controls including identifying any weaknesses and considering the risk of management override of controls;
Assessing the susceptibility of the LLP’s financial statements to material misstatement, including considering how fraud could occur;
Considering whether there are any incentives or opportunities for management to manipulate financial results;
Obtaining and evaluating the members’ assessment of the risk of fraud, and enquiring as to whether they are aware of any actual or suspected incidences of fraud;
Reviewing the accounting policies and accounting estimates for signs of management bias; and
Identifying key risks relating to irregularities as relating to revenue recognition including fraud, management override of controls and compliance with regulations.
We then designed audit procedures in response to the risks identified, including performing substantive testing on all material income streams, reviewing correspondence with the regulator, and reviewing journal entries.
The audit has been planned and performed in in accordance with auditing standards, however, because of the inherent limitations of audit procedures there remains a risk that we will not detect all irregularities, including those that may lead to material misstatements in the financial statements. There are inherent difficulties in detecting irregularities, and irregularities that result from fraud may be more difficult to detect than irregularities that result from error, for example due to concealment, override of controls, collusion or misrepresentations. In addition, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less audit procedures are able to identify it.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Healey FCA (Senior Statutory Auditor)
For and on behalf of Lindeyer Francis Ferguson Ltd
28 July 2023
Chartered Accountants
Statutory Auditor
North House
198 High Street
Tonbridge
Kent
TN9 1BE
AVERY ROW CAPITAL PARTNERS LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
2023
2022
as restated
Notes
£
£
Revenue
2
921,532
132,979
Cost of sales
(861,775)
(87,999)
Gross profit
59,757
44,980
Administrative expenses
(59,705)
(44,980)
Operating profit
3
52
-
Finance costs
5
(52)
-
Profit for the financial year before members' remuneration and profit shares available for discretionary division among members
The income statement has been prepared on the basis that all operations are continuing operations.
AVERY ROW CAPITAL PARTNERS LLP
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2023
31 March 2023
- 7 -
2023
2022
as restated
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
6
1,478
2,430
Current assets
Trade and other receivables
7
3,093
128,764
Cash and cash equivalents
323,143
49,929
326,236
178,693
Current liabilities
8
(227,714)
(81,123)
Net current assets
98,522
97,570
Total assets less current liabilities and net assets attributable to members
100,000
100,000
Represented by:
Members' other interests
Members' capital classified as equity
100,000
100,000
100,000
100,000
The financial statements were approved by the members and authorised for issue on 28 July 2023 and are signed on their behalf by:
Mr P Patel
Designated member
Limited Liability Partnership Registration No. OC404673
AVERY ROW CAPITAL PARTNERS LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -
Current financial year
EQUITY
TOTAL
Members' other interests
MEMBERS'
INTERESTS
Members' capital (classified as equity)
Total
2023
£
£
Members' interests at 1 April 2022
100,000
100,000
Result for the financial year available for discretionary division among members
-
-
Members' interests after loss for the year
100,000
100,000
Members' interests at 31 March 2023
100,000
100,000
Prior financial year
EQUITY
TOTAL
Members' other interests
MEMBERS'
INTERESTS
Members' capital (classified as equity)
Total
2022
£
£
Members' interests at 1 April 2021
100,000
100,000
Result for the financial year available for discretionary division among members
-
-
Members' interests after loss for the year
100,000
100,000
Members' interests at 31 March 2022
100,000
100,000
AVERY ROW CAPITAL PARTNERS LLP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -
2023
2022
as restated
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
12
273,266
42,891
Interest paid
(52)
-
Net cash inflow from operating activities
273,214
42,891
Investing activities
Purchase of property, plant and equipment
(2,457)
Net cash used in investing activities
(2,457)
Net increase in cash and cash equivalents
273,214
40,434
Cash and cash equivalents at beginning of year
49,929
9,495
Cash and cash equivalents at end of year
323,143
49,929
AVERY ROW CAPITAL PARTNERS LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
1
Accounting policies
Limited liability partnership information
Avery Row Capital Partners LLP is a limited liability partnership incorporated in England and Wales with registered number OC404673. The registered office is 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.
The limited liability partnership's principal activities are disclosed in the Members' Report.
1.1
Accounting convention
These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
At the time of approving the financial statements, the members have a reasonable expectation that the truelimited liability partnership has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Revenue
Revenue represents the value of income from investment management services and sales income net of value added tax.
1.4
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.
AVERY ROW CAPITAL PARTNERS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 11 -
1.5
Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings and equipment
20 - 33% Straight Line
Computers
33% Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the income statement.
1.6
Cash and cash equivalents
Cash and cash equivalents include cash in hand, bank current accounts and deposits held at call with banks.
1.7
Financial instruments
The LLP only has financial instruments which are classified as basic financial instruments.
Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.
1.8
Equity instruments
Each member is required to make a capital contribution on admission to the LLP. A member is only entitled to a repayment of capital at the absolute discretion of the LLP's Management Committee provided an equal amount of capital is contributed by another member or the LLP has received prior written approval from the Financial Conduct Authority that it may return capital without an equal amount of capital being contributed by another member. Capital contributions are therefore recognised as equity in accordance with the relevant accounting standards.
1.9
Taxation
The taxation payable on the partnership profits is solely the personal liability of the individual members consequently neither partnership taxation nor related deferred taxation arising in respect of the partnership are accounted for in these financial statements.
1.10
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
1.11
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
AVERY ROW CAPITAL PARTNERS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
2
Revenue
In the opinion of the members, given the nature of the LLP's operations, it would be seriously prejudicial to the LLP to disclose revenue received by geographical area and business class. The allowed exemption from the disclosure available under these conditions has therefore been applied.
3
Operating profit
2023
2022
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange gains
(7,078)
-
Fees payable to the LLP's auditor for the audit of the LLP's financial statements
6,450
5,450
Depreciation of owned property, plant and equipment
952
2,744
4
Information in relation to members
2023
2022
Number
Number
Average number of members during the year
2
2
5
Finance costs
2023
2022
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
52
-
6
Property, plant and equipment
Fixtures, fittings and equipment
Computers
Total
£
£
£
Cost
At 1 April 2022 and 31 March 2023
1,644
7,711
9,355
Depreciation and impairment
At 1 April 2022
843
6,082
6,925
Depreciation charged in the year
291
661
952
At 31 March 2023
1,134
6,743
7,877
Carrying amount
At 31 March 2023
510
968
1,478
At 31 March 2022
801
1,629
2,430
AVERY ROW CAPITAL PARTNERS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
7
Trade and other receivables
2023
2022
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
127,094
Other receivables
3,093
1,670
3,093
128,764
8
Current liabilities
2023
2022
£
£
Trade payables
4,848
4,217
Amounts owed to group undertakings
215,866
70,956
Accruals and deferred income
7,000
5,950
227,714
81,123
9
Operating lease commitments
At the reporting end date the limited liability partnership had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
2023
2022
£
£
Within one year
240
200
10
Related party transactions
During the year a balance previously held by Avery Row Capital Partners LP, a limited partnership controlled by Mr P Patel, was transferred to Avery Row Capital GP, which is also controlled by Mr P Patel.
During the year the LLP incurred £300,000 of consultancy fees from Avery Row Capital GP. At the Balance Sheet date, the LLP owed Avery Row Capital GP £109,531 (2022 - £127,094 due from Avery Row Capital Partners LP).
At the year end, the LLP owed £68,956 (2022 - £70,956) to Avery Row Capital Services (UK) Limited, its immediate parent company.
11
Ultimate controlling party
The controlling member is Avery Row Capital Services (UK) Limited, a company incorporated in the United Kingdom and controlled by Mr P Patel. The financial statements of Avery Row Capital Services (UK) Limited can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.
AVERY ROW CAPITAL PARTNERS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
12
Cash generated from operations
2023
2022
£
£
Loss for the year
-
-
Adjustments for:
Finance costs recognised in profit or loss
52
-
Depreciation and impairment of property, plant and equipment
952
2,744
Movements in working capital:
Decrease in trade and other receivables
125,671
39,221
Increase in trade and other payables
146,591
926
Cash generated from operations
273,266
42,891
13
Prior period adjustment
During the preparation of these financial statements it was noted that there was £87,999 of revenue, and £87,999 of expenditure which should have been recognised in the prior period. The comparative figures within these financial statements have been adjusted to include these balances.
Adjustments to equity
The prior period adjustments do not give rise to any effect upon equity.
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