IRIS Accounts Production v24.3.2.46 OC378965 designated member 1.5.23 30.4.24 30.4.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC3789652023-04-30OC3789652024-04-30OC3789652023-05-012024-04-30OC3789652022-04-30OC3789652022-05-012023-04-30OC3789652023-04-30OC378965ns15:EnglandWales2023-05-012024-04-30OC378965ns14:PoundSterling2023-05-012024-04-30OC378965ns10:PartnerLLP12023-05-012024-04-30OC378965ns10:LimitedLiabilityPartnershipLLP2023-05-012024-04-30OC378965ns10:SmallEntities2023-05-012024-04-30OC378965ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30OC378965ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30OC378965ns10:LimitedLiabilityPartnershipsSORP2023-05-012024-04-30OC378965ns10:FullAccounts2023-05-012024-04-30OC378965ns10:PartnerLLP22023-05-012024-04-30OC378965ns10:RegisteredOffice2023-05-012024-04-30OC378965ns5:CurrentFinancialInstruments2024-04-30OC378965ns5:CurrentFinancialInstruments2023-04-30OC378965ns5:CostValuation2024-04-30OC378965ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30OC378965ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: OC378965 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

AERIE CAPITAL PARTNERS LLP

AERIE CAPITAL PARTNERS LLP (REGISTERED NUMBER: OC378965)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AERIE CAPITAL PARTNERS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DESIGNATED MEMBERS: James Elton
Dustin James McGivern





REGISTERED OFFICE: 63/66 Hatton Garden
Suite 23
Fifth Floor
London
EC1N 8LE





REGISTERED NUMBER: OC378965 (England and Wales)





ACCOUNTANTS: Defries Weiss (Accountants) Limited
1 Bridge Lane
London
NW11 0EA

AERIE CAPITAL PARTNERS LLP (REGISTERED NUMBER: OC378965)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 35 35

CURRENT ASSETS
Debtors 5 2,173 2,289
Cash at bank 343 129
2,516 2,418
CREDITORS
Amounts falling due within one year 6 2,382 2,272
NET CURRENT ASSETS 134 146
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

169

181

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

169

181

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 169 181
Amounts due from members 5 (2,078 ) (2,027 )
(1,909 ) (1,846 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 April 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

AERIE CAPITAL PARTNERS LLP (REGISTERED NUMBER: OC378965)

BALANCE SHEET - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 January 2025 and were signed by:





James Elton - Designated member

AERIE CAPITAL PARTNERS LLP (REGISTERED NUMBER: OC378965)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Aerie Capital Partners LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships". The financial statements have been prepared under the historical cost convention.

Investments in associates
Investments in associate undertakings are recognised at cost, less a provision for impairment where appropriate.

Financial instruments
Basic financial assets and liabilities, including trade debtors and creditors, other debtors and creditors and amounts with related parties are initially recognised at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangements constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised.


3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Interest
in
associated
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 35
NET BOOK VALUE
At 30 April 2024 35
At 30 April 2023 35

At the balance sheet date the LLP owned 35% of the issued A shares of Outlook Hold Limited, which is a holding company in the tour operator industry.


AERIE CAPITAL PARTNERS LLP (REGISTERED NUMBER: OC378965)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed by group undertakings - 48
Other debtors 2,173 2,241
2,173 2,289

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 1 -
Amounts owed to related parties 2,346 2,237
Amounts owed to participating interests 35 35
2,382 2,272

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of winding up, loans and other debts due to members rank equally with other unsecured creditors.