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REGISTERED NUMBER: OC313708 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Arapaho Subs LLP

Arapaho Subs LLP (Registered number: OC313708)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arapaho Subs LLP

General Information
for the Year Ended 31 March 2024







DESIGNATED MEMBERS: D S Nahil
Mrs M K Nahil





REGISTERED OFFICE: 27 The Burges
Coventry
West Midlands
CV1 1HL





REGISTERED NUMBER: OC313708 (England and Wales)





ACCOUNTANTS: RA Audit Services Limited
2nd Floor
Grove House
55 Lowlands Road
Harrow
Middlesex
HA1 3AW

Arapaho Subs LLP (Registered number: OC313708)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 17,015
- 17,015

CURRENT ASSETS
Stocks 6 - 2,983
Debtors 7 90,981 117,343
Cash at bank and in hand 189,006 12,660
279,987 132,986
CREDITORS
Amounts falling due within one year 8 113,249 103,527
NET CURRENT ASSETS 166,738 29,459
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,738

46,474

CREDITORS
Amounts falling due after more than
one year

9

-

25,833
NET ASSETS ATTRIBUTABLE TO
MEMBERS

166,738

20,641

Arapaho Subs LLP (Registered number: OC313708)

Balance Sheet - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE
TO MEMBERS

10

166,738

20,641

TOTAL MEMBERS' INTERESTS
Loans and other debts due to
members

10

166,738

20,641
Amounts due from members 7 (8,747 ) (25,350 )
157,991 (4,709 )

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 March 2024.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 September 2024 and were signed by:





D S Nahil - Designated member

Arapaho Subs LLP (Registered number: OC313708)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Arapaho Subs 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" and the companies Act 2006.
The financial statements have been prepared under historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 11 (2023 - 16 ) .

Arapaho Subs LLP (Registered number: OC313708)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023 185,000
Disposals (185,000 )
At 31 March 2024 -
AMORTISATION
At 1 April 2023 185,000
Eliminated on disposal (185,000 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 56,233 43,312 47,865 1,069 148,479
Additions - 7,150 - - 7,150
Disposals (56,233 ) (50,462 ) (47,865 ) (1,069 ) (155,629 )
At 31 March 2024 - - - - -
DEPRECIATION
At 1 April 2023 53,855 36,767 40,416 426 131,464
Charge for year 396 1,071 1,117 161 2,745
Eliminated on disposal (54,251 ) (37,838 ) (41,533 ) (587 ) (134,209 )
At 31 March 2024 - - - - -
NET BOOK VALUE
At 31 March 2024 - - - - -
At 31 March 2023 2,378 6,545 7,449 643 17,015

6. STOCKS
31.3.24 31.3.23
£    £   
Stocks - 2,983

Arapaho Subs LLP (Registered number: OC313708)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS
31.3.24 31.3.23
£    £   
Amounts falling due within one year:
Amounts due from members 8,747 25,350
Prepayments 3,000 3,446
11,747 28,796

Amounts falling due after more than one year:
Trade debtors 5,810 88,547
Other debtors 3,000 -
Miyun Sub Ltd -debtor 70,424 -
79,234 88,547

Aggregate amounts 90,981 117,343

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 25,833 10,000
Trade creditors 5,441 8,083
Subway Coventry Ltd 47,836 10,000
Social security and other taxes (24 ) 1,106
Pension control account - 28
VAT 6,807 19,028
Miyun Subs Ltd - 45,282
Nahil Property Ltd 10,000 10,000
Interco - Nahil Consulting 13,457 -
N S Subs - Other creditor 3,899 -
113,249 103,527

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans - 2-5 years - 25,833

Arapaho Subs LLP (Registered number: OC313708)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.3.24 31.3.23
£    £   
Amounts owed to members in respect of profits 166,738 20,641

Falling due within one year 166,738 20,641

In the event of a winding up the amounts in "Loans and other debts due to members" will rank equally with unsecured creditors.