Company Registered Number OC369853
Registered in England & Wales
UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 1/12/2022 TO 30/11/2023
FOR
KIPLING HOLDING LLP
UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 1/12/2022 TO 30/11/2023
FOR
KIPLING HOLDING LLP
INDEX
1. Limited Liability Partnership Information
2. Statement of comprehensive income
3-4. Statement of financial position
5. Notes to the Financial Statements
6. Detailed income statement
KIPLING HOLDING LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
MEMBERS Mr Wolfgang Kulow
Mrs Maryna Kulow
COMPANY NUMBER OC369853
REGISTERED OFFICE C/O Law & Tax International Solutions
25 City Road
London
United Kingdom
EC1Y 1AA
KIPLING HOLDING LLP
Statement of comprehensive income
FOR THE PERIOD ENDED 30 NOVEMBER 2023
Particulars Notes 2023 2022
€000 €000
TURNOVER 117 399
COST OF SALES (114) (383)
GROSS PROFIT 63 16
Direct expenses 7 (43) (120)
Indirect expenses 8 (27) (175)
OPERATING PROFIT (7) (279)
PROFIT FOR THE FINANCIAL PERIOD
BEFORE MEMBERS REMUNERATION (7) (279)
AND PROFIT SHARE
'Notes' designate corresponding entries in the detailed income statement
KIPLING HOLDING LLP
Statement of financial position
AS AT 30 NOVEMBER 2023
Particulars Notes 2023 2022
€000 €000
CURRENT ASSETS 469 1,002
Debtors 294 664
Cash at Bank and in hand 2 17
Closing stock 173 321
CURRENT LIABILITIES (286) (646)
Creditors: amounts falling due within one year 4 (286) (646)
NET CURRENT ASSETS 183 356
TOTAL ASSETS LESS CURRENT 183 356
LIABILITIES
Creditors: amounts falling due after one year - -
Accruals and deferred income 5 (148) (314)
TOTAL MEMBERS’ INTERESTS (NET ASSETS) 35 42
Members’ income accounts 34 41
Partnership Capital 1 1
TOTAL MEMBERS’ FUNDS 35 42
The members' statements required by Section 475 (3) are shown on the following page which forms part of the statement of financial position
KIPLING HOLDING LLP
Statement of financial position (CONT'D)
MEMBERS' STATEMENT REQURED BY SECTION 475 (3)
FOR THE PERIOD ENDED 30 NOVEMBER 2023
In approving these financial statements as members of the limited liability partnership we hereby confirm:
(a) that for the period stated above the Limited Liability Partnership was entitled to exemption conferred by Section 477 of the Companies Act 2006 (as applied to limited liability partnerships by regulation 34 of the Limited Liability Partnership Regulations 2008);

(b) the members acknowledge their responsibilities for:
(1) ensuring that the Limited Liability Partnership keeps accounting records which comply with Section 386 (as applied to limited liability partnerships by regulation 6 of the Limited Liability Partnership Regulations 2008 and amended by Schedule 3 of Limited Liability Partnership Regulations 2009), and
(2) preparing financial statements which give a true and fair view of the state of affairs of the Limited Liability Partnership as at the end of the financial period and of its profit or loss for the period then ended in accordance with the requirements of Section 394 (as applied by regulation 9 of of the Limited Liability Partnership Regulations 2008) and which otherwise comply with the provisions of the Companies Act 2006 relating to financial statements, so far as applicable to the Limited Liability Partnership;
(c) The accounts have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 (as applied to Limited Liability Partnerships by the Limited Liability Partnership Regulations 2008) relating to small Limited Liability Partnerships.
Approved by the members on 14 October 2024
Members
__________________________
Signed by designated member
Mr Wolfgang Kulow
KIPLING HOLDING LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023
1 General informaion
The company is a limited liabilitypartnership registered in ,C/O Law & Tax International Solutions 25 City Road, London, EC1Y 1AA, UK.
2 Statement of comliance
These financial statement have been prepared in compliance with the provision of FRS 102, Section 1A, "The financial Reporting Standard applicable in the UK and Republic of Ireland"
3 ACCOUNTING POLICIES
Basis of preparation
The Financial Statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective September 2015).
Turnover
Turnover represents the invoiced value of trades net of discounts and excluding Value Added Tax and other similar taxes.
Currency
The Statements are presented in Euro currency. Transactions in other currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.
PARTICULARS
2023
€000
4 CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Trade Creditors 286
5 ACCRUALS AND DEFERRED INCOME
Accruals for trade creditors 148
6 EMPLOYEE INFORMATION
The average number of empoyeers during the year was 0
KIPLING HOLDING LLP
DETAILED INCOME STATEMENT
FOR THE PERIOD ENDED 30 NOVEMBER 2023
PARTICULARS
2023
€000
7 DIRECT EXPENSES
Distribution costs (43)
(43)
8 INDIRECT EXPENSES
€000
Administrative expenses (20)
Other operating expenses (7)
(27)
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