Acorah Software Products - Accounts Production 15.0.400 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 OC434773 Robert Klap Robert Klap Company Ltd. Robert Klap false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC434773 2022-12-31 OC434773 2023-12-31 OC434773 2023-01-01 2023-12-31 OC434773 frs-core:CurrentFinancialInstruments 2023-12-31 OC434773 frs-core:BetweenOneFiveYears 2023-12-31 OC434773 frs-core:FurnitureFittings 2023-12-31 OC434773 frs-core:FurnitureFittings 2023-01-01 2023-12-31 OC434773 frs-core:FurnitureFittings 2022-12-31 OC434773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 OC434773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 OC434773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 OC434773 frs-core:WithinOneYear 2023-12-31 OC434773 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC434773 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 OC434773 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 OC434773 frs-bus:SmallEntities 2023-01-01 2023-12-31 OC434773 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 OC434773 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC434773 1 2023-01-01 2023-12-31 OC434773 frs-countries:EnglandWales 2023-01-01 2023-12-31 OC434773 frs-bus:PartnerLLP1 2023-01-01 2023-12-31 OC434773 frs-bus:PartnerLLP2 2023-01-01 2023-12-31 OC434773 2021-12-31 OC434773 2022-12-31 OC434773 2022-01-01 2022-12-31 OC434773 frs-core:CurrentFinancialInstruments 2022-12-31 OC434773 frs-core:BetweenOneFiveYears 2022-12-31 OC434773 frs-core:WithinOneYear 2022-12-31
Registered number: OC434773
E6 Capital LLP
Unaudited Financial Statements
For The Year Ended 31 December 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC434773
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 401 5,063
401 5,063
CURRENT ASSETS
Debtors 5 11,663 10,177
11,663 10,177
NET CURRENT ASSETS (LIABILITIES) 11,663 10,177
TOTAL ASSETS LESS CURRENT LIABILITIES 12,064 15,240
NET ASSETS ATTRIBUTABLE TO MEMBERS 12,064 15,240
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 144,972 100,473
144,972 100,473
Equity
Members' other interests
Other reserves (132,908) (85,233)
(132,908) (85,233)
12,064 15,240
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 144,972 100,473
Members' other interests (132,908) (85,233)
12,064 15,240
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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
Robert Klap
Designated Member
12/08/2024
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
E6 Capital LLP is a limited liability partnership, incorporated in England & Wales, registered number OC434773 . The Registered Office is 10 Golden Square, 4th Floor, London, W1F 9JA.
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. 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:
Leasehold Over the lease term
Fixtures & Fittings 3 or 5 years
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.4. Financial Instruments
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.
2.5. 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.
2.6. Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
2.7. Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
2.8. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 16,741 814 17,555
As at 31 December 2023 16,741 814 17,555
Depreciation
As at 1 January 2023 12,257 235 12,492
Provided during the period 4,484 178 4,662
As at 31 December 2023 16,741 413 17,154
Net Book Value
As at 31 December 2023 - 401 401
As at 1 January 2023 4,484 579 5,063
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 11,663 10,177
6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 24,720 9,657
Later than one year and not later than five years 12,360 -
37,080 9,657
7. Controlling Party
The LLP's ultimate controlling party is Robert Klap .
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