Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 OC380162 SAMURANI CORPORATION Mr Mariano Tonello iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC380162 2022-11-30 OC380162 2023-11-30 OC380162 2022-12-01 2023-11-30 OC380162 frs-core:CurrentFinancialInstruments 2023-11-30 OC380162 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2023-11-30 OC380162 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2023-11-30 OC380162 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 OC380162 frs-bus:SmallEntities 2022-12-01 2023-11-30 OC380162 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 OC380162 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 OC380162 frs-countries:EnglandWales 2022-12-01 2023-11-30 OC380162 frs-bus:PartnerLLP1 2022-12-01 2023-11-30 OC380162 frs-bus:PartnerLLP2 2022-12-01 2023-11-30 OC380162 2021-11-30 OC380162 2022-11-30 OC380162 2021-12-01 2022-11-30 OC380162 frs-core:CurrentFinancialInstruments 2022-11-30 OC380162 frs-core:OtherReservesSubtotal 2021-11-30
Registered number: OC380162
ENGICORP LLP
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4
Page 1
Balance Sheet
Registered number: OC380162
2023 2022
Notes
CURRENT ASSETS
Debtors 4 256,867 198,586
Cash at bank and in hand 928,618 759,517
1,185,485 958,103
Creditors: Amounts Falling Due Within One Year 5 (20,201 ) (19,174 )
NET CURRENT ASSETS (LIABILITIES) 1,165,284 938,929
TOTAL ASSETS LESS CURRENT LIABILITIES 1,165,284 938,929
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,165,284 938,929
REPRESENTED BY:
Equity
Members' other interests
Other reserves 1,165,284 938,929
1,165,284 938,929
TOTAL MEMBERS' INTEREST
Members' other interests 1,165,284 938,929
1,165,284 938,929
Page 1
Page 2
For the year ending 30 November 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 Mariano Tonello
Designated Member
19/09/2024
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 December 2021 890,053
Profit/(loss) for the financial year available for discretionary division among members 48,876
Members' interests after profit/(loss) for the year 938,929
As at 30 November 2022 and 1 December 2022 938,929
Profit/(loss) for the financial year available for discretionary division among members 226,355
Members' interests after profit/(loss) for the year 1,165,284
As at 30 November 2023 1,165,284
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ENGICORP LLP is a limited liability partnership, incorporated in England & Wales, registered number OC380162 . The Registered Office is 85 Great Portland Street, First Floor, , London, W1W 7LT.
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 EURO 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro 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 directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
Due within one year
Trade debtors 251,750 193,469
Amounts due from members 5,117 5,117
256,867 198,586
5. Creditors: Amounts Falling Due Within One Year
2023 2022
Trade creditors 20,201 19,174
20,201 19,174
Page 4