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REGISTERED NUMBER: OC421498 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

SMP TECHNOLOGY LLP

SMP TECHNOLOGY LLP (REGISTERED NUMBER: OC421498)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMP TECHNOLOGY LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: P M Croonen
M Liska
S Sisak





REGISTERED OFFICE: 55 Loudon Road
St. John's Wood
London
NW8 0DL





REGISTERED NUMBER: OC421498 (England and Wales)






SMP TECHNOLOGY LLP (REGISTERED NUMBER: OC421498)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes €    €   
CURRENT ASSETS
Debtors 4 56,260,658 50,747,960
Investments 5 408,500,000 110,600,000
Cash in hand 239,028,976 175,930,323
703,789,634 337,278,283
CREDITORS
Amounts falling due within one year 6 (974,269 ) (625,000 )
NET CURRENT ASSETS 702,815,365 336,653,283
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 702,815,365 336,653,283

LOANS AND OTHER DEBTS DUE TO MEMBERS 754,429 49,210

MEMBERS' OTHER INTERESTS
Capital accounts 702,060,936 336,604,073
702,815,365 336,653,283

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 754,429 49,210
Members' other interests 702,060,936 336,604,073
702,815,365 336,653,283

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 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.

SMP TECHNOLOGY LLP (REGISTERED NUMBER: OC421498)

BALANCE SHEET - 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 11 February 2025 and were signed by:





P M Croonen - Designated member

SMP TECHNOLOGY LLP (REGISTERED NUMBER: OC421498)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Smp Technology 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 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3. EMPLOYEE INFORMATION

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
€    €   
Trade debtors 6,260,658 747,960
Other debtors 50,000,000 50,000,000
56,260,658 50,747,960

5. CURRENT ASSET INVESTMENTS
31.3.24 31.3.23
€    €   
Securities 408,500,000 110,600,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
€    €   
Trade creditors 974,269 625,000