Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 OC417240 Antler Capital Limited Mr Georges Gedeon Mr James Karp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC417240 2022-12-31 OC417240 2023-12-31 OC417240 2023-01-01 2023-12-31 OC417240 frs-core:CurrentFinancialInstruments 2023-12-31 OC417240 frs-core:ComputerEquipment 2023-12-31 OC417240 frs-core:ComputerEquipment 2023-01-01 2023-12-31 OC417240 frs-core:ComputerEquipment 2022-12-31 OC417240 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC417240 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 OC417240 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 OC417240 frs-bus:SmallEntities 2023-01-01 2023-12-31 OC417240 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 OC417240 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC417240 frs-countries:EnglandWales 2023-01-01 2023-12-31 OC417240 frs-bus:PartnerLLP1 2023-01-01 2023-12-31 OC417240 frs-bus:PartnerLLP2 2023-01-01 2023-12-31 OC417240 frs-bus:PartnerLLP3 2023-01-01 2023-12-31 OC417240 2021-12-31 OC417240 2022-12-31 OC417240 2022-01-01 2022-12-31 OC417240 frs-core:CurrentFinancialInstruments 2022-12-31
Registered number: OC417240
Antler Capital Partners LLP
Financial Statements
For The Year Ended 31 December 2023
TaxAssist Accountants
563 Chiswick High Road
London
W4 3AY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC417240
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 27,698 1,255
Cash at bank and in hand 148,892 176,828
176,590 178,083
Creditors: Amounts Falling Due Within One Year 6 (285 ) (2,235 )
NET CURRENT ASSETS (LIABILITIES) 176,305 175,848
TOTAL ASSETS LESS CURRENT LIABILITIES 176,305 175,848
NET ASSETS ATTRIBUTABLE TO MEMBERS 176,305 175,848
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 30,595 30,138
30,595 30,138
Equity
Members' other interests
Members' capital 61,200 61,200
Other reserves 84,510 84,510
145,710 145,710
176,305 175,848
TOTAL MEMBERS' INTEREST
Amounts due from members (27,195) (141)
Loans and other debts due to members within one year 30,595 30,138
Members' other interests 145,710 145,710
149,110 175,707
Page 1
Page 2
For the year ending 31 December 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
Mr Georges Gedeon
Designated Member
04/04/2024
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
Antler Capital Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC417240 . The Registered Office is Lansdowne House 57 Berkeley Square, 3rd Floor, London, W1J 6ER.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% SLM
2.4. 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: 1)
2 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 6,903
As at 31 December 2023 6,903
Depreciation
As at 1 January 2023 6,903
As at 31 December 2023 6,903
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 305 -
VAT 198 1,114
Amounts due from members 27,195 141
27,698 1,255
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 285 2,235
Page 4