Acorah Software Products - Accounts Production 15.0.500 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 OC415308 Mrs Claudia Noemi FERNANDEZ Mr Ricardo ZUASTI LAPIDES iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC415308 2023-01-31 OC415308 2024-01-31 OC415308 2023-02-01 2024-01-31 OC415308 frs-core:CurrentFinancialInstruments 2024-01-31 OC415308 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 OC415308 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 OC415308 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 OC415308 frs-bus:SmallEntities 2023-02-01 2024-01-31 OC415308 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 OC415308 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 OC415308 frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:ListedExchangeTraded 2023-01-31 OC415308 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 OC415308 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 OC415308 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-countries:EnglandWales 2023-02-01 2024-01-31 OC415308 frs-bus:PartnerLLP1 2023-02-01 2024-01-31 OC415308 frs-bus:PartnerLLP2 2023-02-01 2024-01-31 OC415308 2022-01-31 OC415308 2023-01-31 OC415308 2022-02-01 2023-01-31 OC415308 frs-core:CurrentFinancialInstruments 2023-01-31
Registered number: OC415308
FOUR KOALAS LLP
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC415308
2024 2023
Notes $ $ $ $
FIXED ASSETS
Investments 4 8,082,389 6,405,155
8,082,389 6,405,155
CURRENT ASSETS
Debtors 5 317,320 317,320
Cash at bank and in hand 10,045 10,045
327,365 327,365
Creditors: Amounts Falling Due Within One Year 6 (2,411 ) -
NET CURRENT ASSETS (LIABILITIES) 324,954 327,365
TOTAL ASSETS LESS CURRENT LIABILITIES 8,407,343 6,732,520
NET ASSETS ATTRIBUTABLE TO MEMBERS 8,407,343 6,732,520
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 26,603 25,704
26,603 25,704
Equity
Members' other interests
Members' capital 700,000 700,000
Other reserves 7,680,740 6,006,816
8,380,740 6,706,816
8,407,343 6,732,520
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 26,603 25,704
Members' other interests 8,380,740 6,706,816
8,407,343 6,732,520
Page 1
Page 2
For the year ending 31 January 2024 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
Mrs Claudia Noemi FERNANDEZ
Designated Member
Mr Ricardo ZUASTI LAPIDES
Designated Member
18/09/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
FOUR KOALAS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC415308 . 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 US dollars 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 (2023: NIL)
- -
4. Investments
Listed
$
Cost
As at 1 February 2023 6,405,155
Additions 186,875
Fair value adjustments 1,490,359
As at 31 January 2024 8,082,389
Provision
As at 1 February 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 8,082,389
As at 1 February 2023 6,405,155
5. Debtors
2024 2023
$ $
Due after more than one year
Amounts due from members 317,320 317,320
6. Creditors: Amounts Falling Due Within One Year
2024 2023
$ $
Trade creditors 2,411 -
Page 3