Formula driven text is placed here and then referred to by cells in the main body of the accounts |
|
|
Members report and balance sheet |
The members present their report and accounts for the period ended 31 August 2018. |
|
For the period ended 31 August 2018 the LLP was entitled to exemption from audit under section 480
|
of the Companies Act 2006 relating to dormant companies (as applied to LLPs). |
|
for the year ended 31 August 2018 |
for the period ended 31 August 2018 |
for the period from 7 April 2018 to 31 August 2018 |
|
for the period from 7 April 2018 to 31 August 2018 |
for the period ended 31 August 2018 |
period |
|
s |
s' |
present |
their |
are |
|
The members acknowledge their responsibilities for |
complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
|
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
The following persons served as designated members during the period: |
|
for the information of the members only |
|
|
|
Statement of members responsibilities |
The members are responsible for preparing the report and accounts in accordance with applicable law and regulations. |
|
Company law requires the members to prepare accounts for each financial year. |
|
Under that law the members have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). |
|
Under company law the members must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period. |
|
In preparing these accounts, the members are required to: |
|
select suitable accounting policies and then apply them consistently; |
make judgements and estimates that are reasonable and prudent; |
prepare the accounts on the going concern basis unless it is inappropriate to presume that the LLP will continue in business. |
|
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the accounts comply with the Companies Act 2006. |
|
They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
|
Accountants and auditors reports |
We have audited the accounts of BERRI'S LAW LLP for the period ended 31 August 2018 which comprise |
the Profit and Loss Account, the Balance Sheet |
and the related notes |
and notes to the accounts, including a summary of significant accounting policies |
. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including |
FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). |
|
give a true and fair view of the state of the LLP's affairs as at |
31 August 2018 and of its profit for the period then ended; |
|
As explained more fully in the Statement of Members' Responsibilities, the members are |
responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors. |
|
In our opinion the information given in the Members' Report for the financial period for which the accounts are prepared is consistent with the accounts. |
|
In accordance with your instructions, we have prepared the accounts which comprise |
from the accounting records of the LLP and on the basis of information and explanations you have given to us. |
|
You consider that the LLP is exempt from an audit for the period ended 31 August 2018. |
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 (as applied by the LLP regulations) with respect to accounting records and the preparation of accounts. |
These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the LLP at the end of the financial period and of its profit or loss for the financial period. |
financial period |
financial period. |
|
In accordance with the engagement letter dated 0 January 1900 |
, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the LLP which comprise |
from the accounting records and information and explanations you have given to us. |
|
You have acknowledged on the balance sheet as at 31 August 2018 |
your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
You consider that the LLP is exempt from the statutory requirement for an audit for the |
period. |
|
We have performed certain procedures in respect of the LLP’s unaudited accounts for the period ended 31 August 2018 (which comprise |
), made enquiries of the LLP’s members and assessed accounting policies adopted by the members, in order to gather sufficient evidence for our conclusion in this report. |
|
This report is made solely to the LLP’s members, as a body, in accordance with the terms of our engagement letter dated 0 January 1900. |
It has been released to the members on the basis that this report shall not be copied, referred to or disclosed, in whole (save for the members’ own internal purposes or as may be required by law or by a competent regulator) or in part, without our prior written consent. Our work has been undertaken so that we might state to the members those matters that we have agreed to state to them in this 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 LLP and the LLP’s members as a body for our work, for this report or the conclusions we have formed. |
|
You have confirmed that you have met your duty as set out in the members’ statement. You consider that the LLP is exempt from the statutory requirement for an audit for the period. |
Our responsibility is to form and express an independent conclusion, based on the work carried out, to you on the accounts. |
|
Based on our work, nothing has come to our attention to refute the members’ confirmation that in accordance with the Companies Act 2006 the accounts give a true and fair view of the state of the LLP’s affairs as at |
and of its profit for the period then ended and have been properly prepared in accordance with the Financial Reporting Standard for Smaller Entities. |
|
ACCA report |
This report is made solely to the members of BERRI'S LAW LLP, as a body, in accordance with the terms of our engagement letter dated 0 January 1900. |
Our work has been undertaken solely to prepare for your approval the accounts of BERRI'S LAW LLP and state those matters that we have agreed to state to the members of BERRI'S LAW LLP, as a body, in this report |
in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. |
in accordance with ICAEW Technical Release 07/16 AAF. |
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BERRI'S LAW LLP and its members as a body for our work or for this report. |
|
It is your duty to ensure that BERRI'S LAW LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BERRI'S LAW LLP. |
You consider that BERRI'S LAW LLP is exempt from the statutory audit requirement for the period. |
|
|
We have not been instructed to carry out an audit or a review of the accounts of BERRI'S LAW LLP. |
For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the |