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 OC439581 Impariamo Holding SRL Ms Sofia Stephens Impariamo Holding SRL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC439581 2023-06-30 OC439581 2024-06-30 OC439581 2023-07-01 2024-06-30 OC439581 frs-core:CurrentFinancialInstruments 2024-06-30 OC439581 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 OC439581 frs-core:OtherResidualIntangibleAssets 2024-06-30 OC439581 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 OC439581 frs-core:OtherResidualIntangibleAssets 2023-06-30 OC439581 frs-bus:LimitedLiabilityPartnershipLLP 2023-07-01 2024-06-30 OC439581 frs-bus:LimitedLiabilityPartnershipsSORP 2023-07-01 2024-06-30 OC439581 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 OC439581 frs-bus:SmallEntities 2023-07-01 2024-06-30 OC439581 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 OC439581 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 OC439581 1 2023-07-01 2024-06-30 OC439581 frs-countries:EnglandWales 2023-07-01 2024-06-30 OC439581 frs-bus:PartnerLLP1 2023-07-01 2024-06-30 OC439581 frs-bus:PartnerLLP2 2023-07-01 2024-06-30 OC439581 2022-06-30 OC439581 2023-06-30 OC439581 2022-07-01 2023-06-30 OC439581 frs-core:CurrentFinancialInstruments 2023-06-30
Registered number: OC439581
Native Speaker Teachers 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: OC439581
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,914 12,474
10,914 12,474
CURRENT ASSETS
Debtors 5 - 6,195
Cash at bank and in hand 50,996 59,753
50,996 65,948
Creditors: Amounts Falling Due Within One Year 6 (11,023 ) (12,344 )
NET CURRENT ASSETS (LIABILITIES) 39,973 53,604
TOTAL ASSETS LESS CURRENT LIABILITIES 50,887 66,078
NET ASSETS ATTRIBUTABLE TO MEMBERS 50,887 66,078
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (39,084) (39,924)
Other amounts 87,222 105,550
48,138 65,626
Equity
Members' other interests
Other reserves 2,749 452
2,749 452
50,887 66,078
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 48,138 65,626
Members' other interests 2,749 452
50,887 66,078
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
10/10/2024
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
Native Speaker Teachers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439581 . 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 ten 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 15,592
As at 30 June 2024 15,592
Amortisation
As at 1 July 2023 3,118
Provided during the period 1,560
As at 30 June 2024 4,678
Net Book Value
As at 30 June 2024 10,914
As at 1 July 2023 12,474
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 6,195
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,685 2,524
Other creditors - 1,662
Taxation and social security 7,338 8,158
11,023 12,344
7. Financial Instruments
Investments reflect unrealised gains or losses from financial instruments held in a fund during the reporting period. Any gains or losses, once realised, will be taken to the profit and loss and reported in the period to which they relate.
8. Ultimate Controlling Party
The LLP's ultimate controlling party is Impariamo Holding SRL , registration number BO-559424 with registered office address at 34, Via Sant'Anna, Bologna, Italy 40128.
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