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2022-05-31 OC385439 frs-core:UnlistedNon-exchangeTraded 2021-05-31 OC385439 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 OC385439 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 OC385439 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 OC385439 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12 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 12 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 12 2022-05-31 OC385439 13 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 13 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 13 2022-05-31 OC385439 14 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 14 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 14 2022-05-31 OC385439 15 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 15 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 15 2022-05-31 OC385439 16 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 16 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 16 2022-05-31 OC385439 17 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 17 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 17 2022-05-31 OC385439 18 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 18 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 18 2022-05-31 OC385439 19 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 19 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 19 2022-05-31 OC385439 20 2021-06-01 2022-05-31 OC385439 frs-core:CurrentFinancialInstruments 20 2022-05-31 OC385439 frs-core:Non-currentFinancialInstruments 20 2022-05-31 OC385439 dpl-frs:Item1 2021-06-01 2022-05-31 OC385439 dpl-frs:Item1 2021-05-31 OC385439 dpl-frs:Item1 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 OC385439 dpl-frs:Item2 2021-06-01 2022-05-31 OC385439 dpl-frs:Item2 2021-05-31 OC385439 dpl-frs:Item2 2022-05-31 OC385439 dpl-frs:CostSales 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OC385439 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 OC385439 dpl-frs:Item5 2021-06-01 2022-05-31 OC385439 dpl-frs:Item5 2021-05-31 OC385439 dpl-frs:Item5 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 OC385439 dpl-frs:Item6 2021-06-01 2022-05-31 OC385439 dpl-frs:Item6 2021-05-31 OC385439 dpl-frs:Item6 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 OC385439 dpl-frs:Item7 2021-06-01 2022-05-31 OC385439 dpl-frs:Item7 2021-05-31 OC385439 dpl-frs:Item7 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 OC385439 dpl-frs:Item8 2021-06-01 2022-05-31 OC385439 dpl-frs:Item8 2021-05-31 OC385439 dpl-frs:Item8 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 OC385439 dpl-frs:Item9 2021-06-01 2022-05-31 OC385439 dpl-frs:Item9 2021-05-31 OC385439 dpl-frs:Item9 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 OC385439 dpl-frs:Item10 2021-06-01 2022-05-31 OC385439 dpl-frs:Item10 2021-05-31 OC385439 dpl-frs:Item10 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 OC385439 dpl-frs:Item11 2021-06-01 2022-05-31 OC385439 dpl-frs:Item11 2021-05-31 OC385439 dpl-frs:Item11 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 OC385439 dpl-frs:Item12 2021-06-01 2022-05-31 OC385439 dpl-frs:Item12 2021-05-31 OC385439 dpl-frs:Item12 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 OC385439 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 OC385439 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 OC385439 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 OC385439 1 2021-06-01 2022-05-31 OC385439 frs-countries:EnglandWales 2021-06-01 2022-05-31 OC385439 frs-bus:PartnerLLP2 2021-06-01 2022-05-31 OC385439 frs-bus:PartnerLLP2 2022-05-31 OC385439 frs-bus:PartnerLLP2 2022-05-31 OC385439 frs-bus:PartnerLLP1 2021-06-01 2022-05-31 OC385439 frs-bus:PartnerLLP1 2022-05-31 OC385439 frs-bus:PartnerLLP1 2022-05-31
Registered number: OC385439
Gevali LLP
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC385439
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 1,766 1,766
Debtors 5 1,361,382 1,356,078
Cash at bank and in hand 6,077 10,395
1,369,225 1,368,239
Creditors: Amounts Falling Due Within One Year 6 (23 ) -
NET CURRENT ASSETS (LIABILITIES) 1,369,202 1,368,239
TOTAL ASSETS LESS CURRENT LIABILITIES 1,369,202 1,368,239
Creditors: Amounts Falling Due After More Than One Year 7 (65,468 ) (64,505 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,303,734 1,303,734
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (1,393,004) (1,393,004)
(1,393,004) (1,393,004)
Equity
Members' other interests
Members' capital 1,303,734 1,303,734
Other reserves 1,393,004 1,393,004
2,696,738 2,696,738
1,303,734 1,303,734
TOTAL MEMBERS' INTEREST
Amounts due from members (282,978) (277,954)
Loans and other debts due to members within one year (1,393,004) (1,393,004)
Members' other interests 2,696,738 2,696,738
1,020,756 1,025,780
Page 1
Page 2
For the year ending 31 May 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Industrial Competence S.R.L.
Designated Member
12/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gevali LLP is a limited liability partnership, incorporated in England & Wales, registered number OC385439 . The Registered Office is 41 Devonshire Street, Ground Floor, London, W1G 7AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2022: 2)
2 2
4. Stocks
2023 2022
£ £
Finished goods 1,766 1,766
1,766 1,766
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,059,382 1,059,382
Amounts due from members 282,978 277,954
1,342,360 1,337,336
Due after more than one year
Other debtors 19,022 18,742
19,022 18,742
1,361,382 1,356,078
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23 -
23 -
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 65,468 64,505
65,468 64,505
Page 4