Registered number
OC383999
COLENDOR CONSULTING & TRADING LLP
Filleted Accounts
31 December 2023
COLENDOR CONSULTING & TRADING LLP
Registered number: OC383999
Balance Sheet
as at 31 December 2023
Notes 2023 2022
$ $
Current assets
Debtors 3 4,876,052 5,087,028
Cash at bank and in hand 1,162,679 349,169
6,038,731 5,436,197
Creditors: amounts falling due within one year 4 (1,470,347) (1,559,679)
Net current assets 4,568,384 3,876,518
Total assets less current liabilities 4,568,384 3,876,518
Net assets attributable to members 4,568,384 3,876,518
Represented by:
Loans and other debts due to members 5 3,304,378 3,288,037
Members' other interests
Members' capital classified as equity 1,512 1,512
Other reserves 1,262,494 586,969
1,264,006 588,481
4,568,384 3,876,518
Total members' interests
Loans and other debts due to members 5 3,304,378 3,288,037
Members' other interests 1,264,006 588,481
4,568,384 3,876,518
For the year ended 31 December 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
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.
These accounts were approved by the members on 14.08.2024 and signed on their behalf by:
Sert Yatirim Holding S.A.
Designated member
COLENDOR CONSULTING & TRADING LLP
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2023 2022
Number Number
Average number of persons employed by the LLP 1 1
3 Debtors 2023 2022
$ $
Trade debtors 1,320,829 1,262,589
Other debtors - 160,484
Prepayments 3,555,223 3,663,955
4,876,052 5,087,028
4 Creditors: amounts falling due within one year 2023 2022
$ $
Trade creditors 123,028 209,224
Other creditors 1,344,619 1,344,619
Wages and salaries payable - 1,071
Accruals 2,700 4,765
1,470,347 1,559,679
5 Loans and other debts due to members 2023 2022
$ $
Loans from members 3,304,378 3,288,037
Amounts falling due within one year 3,304,378 3,288,037
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 Other information
COLENDOR CONSULTING & TRADING LLP is a limited liability partnership incorporated in England. Its registered office is:
5 St John's Lane
London
United Kingdom
EC1M 4BH
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