OC449755falseConsultancy2023-12-012024-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:Director12023-12-012024-11-30http://www.companieshouse.gov.uk/cd:Director22023-12-012024-11-30http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-12-012024-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:FRS1022023-12-012024-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-12-012024-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC449755

Jteperman Consultoria De Investimentos LLP

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30/11/2024

Prepared By:
Metodo Consultancy
13 St. Swithin's Lane, Room 2
London
EC4N 8AL

Jteperman Consultoria De Investimentos LLP

ACCOUNTS
FOR THE YEAR ENDED 30/11/2024
DESIGNATED MEMBERS
Nicole Karina Perel Teperman
Jose Henrique Teperman
REGISTERED OFFICE
13 St. Swithin's Lane
Room 2
London
EC4N 8AL
COMPANY NUMBER
OC449755
ACCOUNTANTS
Metodo Consultancy
13 St. Swithin's Lane, Room 2
London
EC4N 8AL

Jteperman Consultoria De Investimentos LLP

CONTENTS
Page
Report of the Members3
Profit and Loss Account4
Balance Sheet5
Notes to the Accounts6
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account8
Profit and Loss Account Summaries9
Capital Accounts-
Current Accounts9

Jteperman Consultoria De Investimentos LLP

MEMBERS' REPORT
FOR THE YEAR ENDED 30/11/2024
The members present their report and accounts for the year ended 30/11/2024
PRINCIPAL ACTIVITIES
The principal activity of the LLP in the year under review was Consultancy .
RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £272,357 (2023 £-).
DRAWINGS POLICY
The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
This report was approved on behalf of the members on 20/01/2025
Jose Henrique Teperman
Designated member

Jteperman Consultoria De Investimentos LLP

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED30/11/2024
Notes2024
£
TURNOVER3272,454
GROSS PROFIT272,454
Administrative expenses(97)
OPERATING PROFIT272,357
PROFIT FOR THE FINANCIALYEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS272,357

Jteperman Consultoria De Investimentos LLP

BALANCE SHEET AT 30/11/2024
2024
Notes£
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand58
58
CREDITORS: Amounts falling due within one year616
NET CURRENT ASSETS42
NET ASSETS ATTRIBUTABLE TO MEMBERS42
LOANS AND OTHER DEBTS DUE TO MEMBERS742
MEMBERS ' OTHER INTERESTS
42
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members742
42
For the year ending 30/11/2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
Approved by the members on 20/01/2025 and signed on their behalf by
.............................
Jose Henrique Teperman
Designated Member

Jteperman Consultoria De Investimentos LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2024
1. ACCOUNTING POLICIES
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1c. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. INFORMATION IN RELATION TO MEMBERS 2024
The average number of members during the year was2
3. TURNOVER
The turnover and pre-tax result is attributable to Consultancy.
2024
£
Sales272,454
272,454

Jteperman Consultoria De Investimentos LLP

4. OPERATING PROFIT
2024
£
Operating Profit is stated after charging:
5. EMPLOYEES
2024
No.No.
Average number of employees-
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Bank loans and overdrafts16
16
7. LOANS AND OTHER DEBTS DUE TO MEMBERS 2024
£
Amounts due to members42
The loans and debts due to members rank equally with debts due to ordinary creditors in a winding up.
8. MEMBERS INTERESTS
Members' capital (classified as equity)Revaluation ReserveReservesTotalLoans and other debts due to/(from) membersTotal
££££££
Profit for the financial year available for discretionary division among members272,357272,357-272,357
Members' interests after profit for the year-272,357272,357-272,357
Other divisions of profit(272,357)(272,357)272,357
Drawings(272,315)(272,315)
Amount due to members42
Balance at 30/11/2024---4242

Jteperman Consultoria De Investimentos LLP

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30/11/2024
2024
£
Turnover272,454
Cost of Sales:
Gross Profit272,454
272,454
Less:
Administrative expenses97
97
Net profit for the year before taxation272,357
Net profit for the year after taxation272,357
Retained profits carried forward272,357
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

Jteperman Consultoria De Investimentos LLP

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 30/11/2024
2024
£
Administrative Expenses:
Bank charges97
97
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.
9. MEMBERS' CURRENT ACCOUNTS
Nicole Karina Perel TepermanJose Henrique TepermanTotal
£££
Share of profit2,724269,633272,357
2,724269,633272,357
Drawings2,723269,592272,315
At 30/11/202414142