Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 31 March 2024 31 March 2024 OC359469 Mr Luis Eduardo Trujillo Garzon Mrs Elena Dragodan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC359469 2022-11-30 OC359469 2024-03-31 OC359469 2022-12-01 2024-03-31 OC359469 frs-core:CurrentFinancialInstruments 2024-03-31 OC359469 frs-core:Non-currentFinancialInstruments 2024-03-31 OC359469 frs-core:ComputerEquipment 2022-12-01 2024-03-31 OC359469 frs-core:FurnitureFittings 2022-12-01 2024-03-31 OC359469 frs-core:PlantMachinery 2024-03-31 OC359469 frs-core:PlantMachinery 2022-12-01 2024-03-31 OC359469 frs-core:PlantMachinery 2022-11-30 OC359469 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2024-03-31 OC359469 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2024-03-31 OC359469 frs-bus:FilletedAccounts 2022-12-01 2024-03-31 OC359469 frs-bus:SmallEntities 2022-12-01 2024-03-31 OC359469 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2024-03-31 OC359469 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2024-03-31 OC359469 frs-countries:EnglandWales 2022-12-01 2024-03-31 OC359469 frs-bus:PartnerLLP1 2022-12-01 2024-03-31 OC359469 frs-bus:PartnerLLP2 2022-12-01 2024-03-31 OC359469 2021-11-30 OC359469 2022-11-30 OC359469 2021-12-01 2022-11-30 OC359469 frs-core:CurrentFinancialInstruments 2022-11-30 OC359469 frs-core:Non-currentFinancialInstruments 2022-11-30
Registered number: OC359469
ASTER & TRUJILLO ADVISORY LLP
Unaudited Financial Statements
For the Period 1 December 2022 to 31 March 2024
Aster & Trujillo
3-7 Temple Avenue
Suite 140 Temple Chambers
London
EC4Y 0DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC359469
31 March 2024 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 49
- 49
CURRENT ASSETS
Debtors 5 44,284 11,569
Cash at bank and in hand 118,710 41,917
162,994 53,486
Creditors: Amounts Falling Due Within One Year 6 (20,975 ) (9,314 )
NET CURRENT ASSETS (LIABILITIES) 142,019 44,172
TOTAL ASSETS LESS CURRENT LIABILITIES 142,019 44,221
Creditors: Amounts Falling Due After More Than One Year 7 (21,225 ) (35,000 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 120,794 9,221
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 111,573 -
111,573 -
Equity
Members' other interests
Members' capital 9,221 9,221
9,221 9,221
120,794 9,221
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 111,573 -
Members' other interests 9,221 9,221
120,794 9,221
Page 1
Page 2
For the period ending 31 March 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
Mr Luis Eduardo Trujillo Garzon
Designated Member
Mrs Elena Dragodan
Designated Member
14/11/2024
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
ASTER & TRUJILLO ADVISORY LLP is a limited liability partnership, incorporated in England & Wales, registered number OC359469 . The Registered Office is Suite 140 Temple Avenue , London , EC4Y 0HP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 3 Years
Fixtures & Fittings 5 Years
Computer Equipment 3 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 period was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 606
Disposals (606 )
As at 31 March 2024 -
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 December 2022 557
Provided during the period 49
Disposals (606 )
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 -
As at 1 December 2022 49
5. Debtors
31 March 2024 30 November 2022
£ £
Due within one year
Trade debtors 40,828 8,113
Due after more than one year
Rent Deposit (Debtors > 1 year) 3,456 3,456
44,284 11,569
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 November 2022
£ £
Trade creditors - 2,668
Other taxes and social security 544 69
VAT 19,072 6,337
Net wages - 240
Other creditors 1,359 -
20,975 9,314
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 30 November 2022
£ £
Bank loans 21,225 35,000
Page 4