Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312No description of principal activity2023-04-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC424928 2023-04-01 2024-03-31 OC424928 2022-04-01 2023-03-31 OC424928 2024-03-31 OC424928 2023-03-31 OC424928 c:CurrentFinancialInstruments 2024-03-31 OC424928 c:CurrentFinancialInstruments 2023-03-31 OC424928 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC424928 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC424928 d:FRS102 2023-04-01 2024-03-31 OC424928 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC424928 d:FullAccounts 2023-04-01 2024-03-31 OC424928 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC424928 d:PartnerLLP2 2023-04-01 2024-03-31 OC424928 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC424928 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC424928 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC424928


DRAFT
21/2/2025   14:08







EKO TOURING LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

21/2/2025   14:08
 
 DRAFT
EKO TOURING LLP
REGISTERED NUMBER: OC424928

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Current assets
  

Cash at bank and in hand
 4 
17,348
16,687

  
17,348
16,687

Creditors: Amounts Falling Due Within One Year
 5 
(2,200)
(499)

Net current assets
  
 
 
15,148
 
 
16,188

Total assets less current liabilities
  
15,148
16,188

Net assets
  
15,148
16,188


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
15,148
16,188

  
 
15,148
 
16,188

  
15,148
16,188


Total members' interests
  

Members' other interests
  
15,148
16,188

  
15,148
16,188


Page 1

21/2/2025   14:08
 
 DRAFT
EKO TOURING LLP
REGISTERED NUMBER: OC424928
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

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

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 January 2025.




E Clark
Designated member

The notes on pages 3 to 5 form part of these financial statements.

Eko Touring LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2

21/2/2025   14:08
 
 DRAFT
EKO TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Eko Touring LLP is a Limited Liability Partnership incorporated in England and Wales (registered
number: OC424928). The registered Office address of the LLP is 64 New Cavendish Street, London,
W1G 8TB.
The financial statements are presented in Sterling, which is the functional currency of the Limited Liability
Partnership.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The members are of the opinion that it will be possible to raise and provide financial support to the LLP, which will have sufficient funds to meet its obligations. Potential source of uncertainity noted by the members is the COVID-19 Pandemic. However at the date of this report, it is not possible to reliably determine the effects that this will have on the LLP. Accordingly the members consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result if the LLP was unable to continue as a going concern.

 
2.3

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

21/2/2025   14:08
 
 DRAFT
EKO TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

21/2/2025   14:08
 
 DRAFT
EKO TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
17,348
16,687

17,348
16,687



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
2,200
499

2,200
499


 
Page 5