Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SO302032 Mr L Agejev Mr O Lushchyk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302032 2022-09-30 SO302032 2023-09-30 SO302032 2022-10-01 2023-09-30 SO302032 frs-core:CurrentFinancialInstruments 2023-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2023-09-30 SO302032 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 SO302032 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 SO302032 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 SO302032 frs-bus:SmallEntities 2022-10-01 2023-09-30 SO302032 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SO302032 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2 2023-09-30 SO302032 frs-countries:Scotland 2022-10-01 2023-09-30 SO302032 frs-bus:PartnerLLP1 2022-10-01 2023-09-30 SO302032 frs-bus:PartnerLLP2 2022-10-01 2023-09-30 SO302032 2021-09-30 SO302032 2022-09-30 SO302032 2021-10-01 2022-09-30 SO302032 frs-core:CurrentFinancialInstruments 2022-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2022-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2 2022-09-30
Registered number: SO302032
East European Fish Company LLP
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4
Page 1
LLP Information
Designated Members Mr L Agejev
Mr O Lushchyk
LLP Registration Number SO302032
Registered Office 9a
Tinto Place
Edinburgh
EH6 5GD
Page 1
Page 2
Balance Sheet
Registered number: SO302032
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 24,368,492 23,663,843
Cash at bank and in hand 158,613 451,427
24,527,105 24,115,270
Creditors: Amounts Falling Due Within One Year 5 (151,804 ) -
NET CURRENT ASSETS (LIABILITIES) 24,375,301 24,115,270
TOTAL ASSETS LESS CURRENT LIABILITIES 24,375,301 24,115,270
NET ASSETS ATTRIBUTABLE TO MEMBERS 24,375,301 24,115,270
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 24,365,553 24,157,528
24,365,553 24,157,528
Equity
Members' other interests
Members' capital (42,257) (42,257)
Other reserves 52,005 (1)
9,748 (42,258)
24,375,301 24,115,270
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 24,365,553 24,157,528
Members' other interests 9,748 (42,258)
24,375,301 24,115,270
Page 2
Page 3
For the year ending 30 September 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 L Agejev
Designated Member
27/06/2024
The notes on page 4 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
East European Fish Company LLP is a limited liability partnership, incorporated in Scotland, registered number SO302032 . The Registered Office is 9a , Tinto Place, Edinburgh, EH6 5GD.
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. 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.
2.3. Loans and other debts due to members
In the event of a winding up of the LLP, amounts classified as 'other debts due to members' would rank behind other non-secured creditors. There are no restrictions that exist on the ability of members to reduce the amounts classifies as 'members capital'.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due after more than one year
Loan 16,456,788 15,214,682
Loan interest 7,911,704 8,449,161
24,368,492 23,663,843
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 151,804 -
Page 4