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REGISTERED NUMBER: OC416418 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2023

FOR

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP (REGISTERED NUMBER: OC416418)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DESIGNATED MEMBERS: Gesher Consulting Ltd
S Sorotzkin





REGISTERED OFFICE: Suite 13 Chruchill House
137-139 Brent Street
LONDON
NW4 4DJ





REGISTERED NUMBER: OC416418 (England and Wales)





ACCOUNTANTS: Melinek Fine LLP
Chartered Accountants
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP (REGISTERED NUMBER: OC416418)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,333 14,184

CURRENT ASSETS
Debtors 5 243,080 179,570
Cash at bank 697 19,774
243,777 199,344
CREDITORS
Amounts falling due within one year 6 162,220 176,292
NET CURRENT ASSETS 81,557 23,052
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,890

37,236

CREDITORS
Amounts falling due after more than one
year

7

25,000

35,000
NET ASSETS ATTRIBUTABLE TO
MEMBERS

69,890

2,236

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

69,890

2,236

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 69,890 2,236
Amounts due from members 5 (82,266 ) (35,294 )
(12,376 ) (33,058 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 December 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP (REGISTERED NUMBER: OC416418)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 25 September 2024 and were signed by:





Gesher Consulting Ltd - Designated member

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP (REGISTERED NUMBER: OC416418)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Excapsa International Tax Consulting Group LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and 20% on cost

Financial instruments
The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 22,043
Additions 2,385
At 31 December 2023 24,428
DEPRECIATION
At 1 January 2023 7,859
Charge for year 3,236
At 31 December 2023 11,095
NET BOOK VALUE
At 31 December 2023 13,333
At 31 December 2022 14,184

EXCAPSA INTERNATIONAL TAX CONSULTING
GROUP LLP (REGISTERED NUMBER: OC416418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 28,781 52,402
Other debtors 214,299 127,168
243,080 179,570

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 10,339 23,211
Other creditors 151,881 153,081
162,220 176,292

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 25,000 35,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 25,000 35,000

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with other unsecured debts.