Registered number
OC445893
Gestimad Comercio E Servicecios LDA Partners LLP
Filleted Accounts
28 February 2024
Gestimad Comercio E Servicecios LDA Partners LLP
Registered number: OC445893
Balance Sheet
as at 28 February 2024
Notes 2024
£
Fixed assets
Investments 3 340,000
Net current assets -
Total assets less current liabilities 340,000
Net assets attributable to members 340,000
Represented by:
Members' other interests
Members' capital classified as equity 340,000
340,000
Total members' interests
Members' other interests 340,000
340,000
For the period ended 28 February 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 11 November 2024 and signed on their behalf by:
Hillgrange Limited
Designated member
Gestimad Comercio E Servicecios LDA Partners LLP
Notes to the Accounts
for the period from 17 February 2023 to 28 February 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2024
Number
Average number of persons employed by the LLP 0
3 Fixed asset investments
Other
investments
£
Cost
Additions 340,000
At 28 February 2024 340,000
4 Other information
Gestimad Comercio E Servicecios LDA Partners LLP is a limited liability partnership incorporated in England. Its registered office is:
77 Harrow Drive
London
N9 9EQ
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