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REGISTERED NUMBER: OC350834 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024

FOR

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024










Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP

GENERAL INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024







DESIGNATED MEMBERS: Mr S D McGreevy
Ethical Investment Consulting Limited





REGISTERED OFFICE: 112 Northcote Road
Clapham
London
SW11 6QP





REGISTERED NUMBER: OC350834 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Chartered Accountants & Tax Advisers
Unit 2.02 High Weald House
Glovers End, Bexhill,
East Sussex,
United Kingdom
TN39 5ES

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,108 1,478

CURRENT ASSETS
Debtors 5 300,707 285,557
Cash at bank 42,049 22,235
342,756 307,792
CREDITORS
Amounts falling due within one year 6 260,383 257,716
NET CURRENT ASSETS 82,373 50,076
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

83,481

51,554

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 83,481 51,554
83,481 51,554

TOTAL MEMBERS' INTERESTS
Members' other interests 83,481 51,554

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 period ended 31 March 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.

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 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 29 January 2025 and were signed by:





Mr S D McGreevy - Designated member

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


1. STATUTORY INFORMATION

Entrepreneur & Business Performance Coaching LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 as modified by the revaluation of certain assets.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
In preparing the financial statements, the members are required to make estimates and judgments about the carrying amounts of assets and liabilities. The estimates and assumptions are reviewed on an ongoing basis and are based on historical experience and other factors that are considered by the members to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.

TURNOVER
Turnover represents net invoiced sales of services.

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement 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 classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors greater than one year are recognized initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2022 - NIL).

ENTREPRENEUR & BUSINESS PERFORMANCE
COACHING LLP (REGISTERED NUMBER: OC350834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Furniture
Motor & Office
vehicles Equipment Totals
£    £    £   
Cost
At 1 January 2023
and 31 March 2024 35,000 5,920 40,920
Depreciation
At 1 January 2023 33,522 5,920 39,442
Charge for period 370 - 370
At 31 March 2024 33,892 5,920 39,812
Net book value
At 31 March 2024 1,108 - 1,108
At 31 December 2022 1,478 - 1,478

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 241,800 166,650
Other debtors 58,907 118,907
300,707 285,557

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors - 92,000
Taxation and social security 54,650 37,373
Other creditors 205,733 128,343
260,383 257,716