Acorah Software Products - Accounts Production 15.0.600 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 OC360315 Mr James Jeffrey Mrs Lynn Jeffrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC360315 2023-04-05 OC360315 2024-04-05 OC360315 2023-04-06 2024-04-05 OC360315 frs-core:CurrentFinancialInstruments 2024-04-05 OC360315 frs-core:FurnitureFittings 2024-04-05 OC360315 frs-core:FurnitureFittings 2023-04-06 2024-04-05 OC360315 frs-core:FurnitureFittings 2023-04-05 OC360315 frs-core:PlantMachinery 2024-04-05 OC360315 frs-core:PlantMachinery 2023-04-06 2024-04-05 OC360315 frs-core:PlantMachinery 2023-04-05 OC360315 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-06 2024-04-05 OC360315 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-06 2024-04-05 OC360315 frs-bus:FilletedAccounts 2023-04-06 2024-04-05 OC360315 frs-bus:SmallEntities 2023-04-06 2024-04-05 OC360315 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 OC360315 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 OC360315 frs-core:UnlistedNon-exchangeTraded 2024-04-05 OC360315 frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC360315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC360315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-05 OC360315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC360315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-05 OC360315 frs-core:CurrentFinancialInstruments 1 2024-04-05 OC360315 frs-countries:EnglandWales 2023-04-06 2024-04-05 OC360315 frs-bus:PartnerLLP1 2023-04-06 2024-04-05 OC360315 frs-bus:PartnerLLP2 2023-04-06 2024-04-05 OC360315 2022-04-05 OC360315 2023-04-05 OC360315 2022-04-06 2023-04-05 OC360315 frs-core:CurrentFinancialInstruments 2023-04-05 OC360315 frs-core:CurrentFinancialInstruments 1 2023-04-05
Registered number: OC360315
EOM Investments LLP
Unaudited Financial Statements
For The Year Ended 5 April 2024
Accounting Help Ltd
ICAEW
3rd Floor
12 East Passage
London
EC1A 7LP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC360315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158 235
Investments 5 46,471 46,471
46,629 46,706
CURRENT ASSETS
Debtors 6 31,061 23,344
Cash at bank and in hand 2,757 8,451
33,818 31,795
Creditors: Amounts Falling Due Within One Year 7 (793 ) (15,615 )
NET CURRENT ASSETS (LIABILITIES) 33,025 16,180
TOTAL ASSETS LESS CURRENT LIABILITIES 79,654 62,886
NET ASSETS ATTRIBUTABLE TO MEMBERS 79,654 62,886
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (283,320) (258,724)
Other amounts 326,257 284,893
42,937 26,169
Equity
Members' other interests
Other reserves 36,717 36,717
36,717 36,717
79,654 62,886
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 42,937 26,169
Members' other interests 36,717 36,717
79,654 62,886
Page 1
Page 2
For the year ending 5 April 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
Mr James Jeffrey
Designated Member
24/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EOM Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC360315 . The Registered Office is 3rd Floor, 12 East Passage, London, EC1A 7LP.
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. 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33 % straight line
Fixtures & Fittings 25 % straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 6 April 2023 1,272 1,045 2,317
As at 5 April 2024 1,272 1,045 2,317
Depreciation
As at 6 April 2023 1,272 810 2,082
Provided during the period - 77 77
As at 5 April 2024 1,272 887 2,159
Net Book Value
As at 5 April 2024 - 158 158
As at 6 April 2023 - 235 235
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 6 April 2023 46,471
As at 5 April 2024 46,471
Provision
As at 6 April 2023 -
As at 5 April 2024 -
Net Book Value
As at 5 April 2024 46,471
As at 6 April 2023 46,471
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,088 2,088
Other debtors 7,717 -
Amount due from members 21,256 21,256
31,061 23,344
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 793 1,321
Other creditors - 14,294
793 15,615
Page 4