Acorah Software Products - Accounts Production 15.0.500 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 OC425250 Mr Juan Aguado Mr Ramiro Julia Mr Sergio Schulz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC425250 2022-12-31 OC425250 2023-12-31 OC425250 2023-01-01 2023-12-31 OC425250 frs-core:CurrentFinancialInstruments 2023-12-31 OC425250 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC425250 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 OC425250 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 OC425250 frs-bus:SmallEntities 2023-01-01 2023-12-31 OC425250 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 OC425250 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC425250 frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC425250 frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC425250 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC425250 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC425250 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC425250 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC425250 frs-countries:EnglandWales 2023-01-01 2023-12-31 OC425250 frs-bus:PartnerLLP1 2023-01-01 2023-12-31 OC425250 frs-bus:PartnerLLP2 2023-01-01 2023-12-31 OC425250 frs-bus:PartnerLLP3 2023-01-01 2023-12-31 OC425250 2021-12-31 OC425250 2022-12-31 OC425250 2022-01-01 2022-12-31 OC425250 frs-core:CurrentFinancialInstruments 2022-12-31 OC425250 frs-core:OtherReservesSubtotal 2021-12-31
Registered number: OC425250
AMERICAS CAPITAL INVESTMENTS LLP
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4
Page 1
Balance Sheet
Registered number: OC425250
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,151 1,151
1,151 1,151
Creditors: Amounts Falling Due Within One Year 5 (9,785 ) (7,600 )
NET CURRENT ASSETS (LIABILITIES) (9,785 ) (7,600 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,634 ) (6,449 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (8,634 ) (6,449 )
REPRESENTED BY:
Equity
Members' other interests
Other reserves (8,634) (6,449)
(8,634) (6,449)
TOTAL MEMBERS' INTEREST
Members' other interests (8,634) (6,449)
(8,634) (6,449)
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 Ramiro Julia
Designated Member
10/09/2024
The notes on page 4 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY
Members' other interests
Other Reserves
£
Balance at 1 January 2022 (4,549 )
Profit/(loss) for the financial year available for discretionary division among members (1,900 )
Members' interests after profit/(loss) for the year (6,449)
As at 31 December 2022 and 1 January 2023 (6,449)
Profit/(loss) for the financial year available for discretionary division among members (2,185 )
Members' interests after profit/(loss) for the year (8,634)
As at 31 December 2023 (8,634)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AMERICAS CAPITAL INVESTMENTS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC425250 . The Registered Office is 7 Bell Yard, London, WC2A 2JR.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 January 2023 1,151
As at 31 December 2023 1,151
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 1,151
As at 1 January 2023 1,151
Holdings of more than 20%

The LLP holds more than 20% of the share capital of the following companies:

Name: Casa Campus Ltd
Place of incorporation: England
Proportion of ownership interest and voting power held: 40.48% in ordinary shares

Name: Americas Proptech SAS
Place of incorporation: Argentina
Proportion of ownership interest and voting power held: 98% in ordinary shares

Name: Flex Space SAS
Place of incorporation: Argentina
Proportion of ownership interest and voting power held: 80% in ordinary shares

Name: Haus Print 3D SAS
Place of incorporation: Argentina
Proportion of ownership interest and voting power held: 67% in ordinary shares

The investments in subsidiaries are all stated at cost.
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,785 7,600
Page 4