Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 OC439580 Impariamo Holding SRL Mr Thomas Stephens Impariamo Holding SRL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC439580 2023-06-30 OC439580 2024-06-30 OC439580 2023-07-01 2024-06-30 OC439580 frs-core:CurrentFinancialInstruments 2024-06-30 OC439580 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 OC439580 frs-core:OtherResidualIntangibleAssets 2024-06-30 OC439580 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 OC439580 frs-core:OtherResidualIntangibleAssets 2023-06-30 OC439580 frs-bus:LimitedLiabilityPartnershipLLP 2023-07-01 2024-06-30 OC439580 frs-bus:LimitedLiabilityPartnershipsSORP 2023-07-01 2024-06-30 OC439580 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 OC439580 frs-bus:SmallEntities 2023-07-01 2024-06-30 OC439580 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 OC439580 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 OC439580 1 2023-07-01 2024-06-30 OC439580 frs-countries:EnglandWales 2023-07-01 2024-06-30 OC439580 frs-bus:PartnerLLP1 2023-07-01 2024-06-30 OC439580 frs-bus:PartnerLLP2 2023-07-01 2024-06-30 OC439580 2022-06-30 OC439580 2023-06-30 OC439580 2022-07-01 2023-06-30 OC439580 frs-core:CurrentFinancialInstruments 2023-06-30
Registered number: OC439580
EASY READERS LLP
Unaudited Financial Statements
For The Year Ended 30 June 2024
Ecommerce Accountants LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC439580
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 110 220
110 220
CURRENT ASSETS
Debtors 5 100 190
Cash at bank and in hand 5,410 6,532
5,510 6,722
Creditors: Amounts Falling Due Within One Year 6 (354 ) (500 )
NET CURRENT ASSETS (LIABILITIES) 5,156 6,222
TOTAL ASSETS LESS CURRENT LIABILITIES 5,266 6,442
NET ASSETS ATTRIBUTABLE TO MEMBERS 5,266 6,442
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (8,999) (9,846)
Other amounts 14,265 16,288
5,266 6,442
5,266 6,442
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 5,266 6,442
5,266 6,442
Page 1
Page 2
For the year ending 30 June 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
Impariamo Holding SRL
Designated Member
03/10/2024
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
EASY READERS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439580 . The Registered Office is Tregarth, The Gounce, Perranporth, Cornwall, TR6 0JW.
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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of four years.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 438
As at 30 June 2024 438
Amortisation
As at 1 July 2023 218
Provided during the period 110
As at 30 June 2024 328
Net Book Value
As at 30 June 2024 110
As at 1 July 2023 220
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 100 190
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 354 500
7. Ultimate Controlling Party
The LLP's ultimate controlling party is Impariamo Holding SRL , registration number BO-559424 and registered office address at 34, Via Sant'Anna, Bologna, Italy 40128.
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