Acorah Software Products - Accounts Production 16.2.800 false true true false 26 March 2025 28 March 2023 31 December 2023 31 December 2023 OC446602 ICCIA Holding Limited Union of Chambers and Commodity Exchanges of Turkey Customs and Tourism Enterprises Co Inc iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC446602 2023-03-27 OC446602 2023-12-31 OC446602 2023-03-28 2023-12-31 OC446602 frs-core:CurrentFinancialInstruments 2023-12-31 OC446602 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-28 2023-12-31 OC446602 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-28 2023-12-31 OC446602 frs-bus:FilletedAccounts 2023-03-28 2023-12-31 OC446602 frs-bus:SmallEntities 2023-03-28 2023-12-31 OC446602 frs-bus:Audited 2023-03-28 2023-12-31 OC446602 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-28 2023-12-31 OC446602 frs-core:CurrentFinancialInstruments 1 2023-12-31 OC446602 frs-countries:EnglandWales 2023-03-28 2023-12-31 OC446602 frs-bus:PartnerLLP1 2023-03-28 2023-12-31 OC446602 frs-bus:PartnerLLP2 2023-03-28 2023-12-31 OC446602 frs-bus:PartnerLLP3 2023-03-28 2023-12-31
Registered number: OC446602
Border Management & Consulting LLP
Financial Statements
For the Period 28 March 2023 to 31 December 2023
Merit Accountants and Tax Advisors Ltd
Chartered Certified Accountants and Registered Auditors
5 Brayford Square
London
E1 0SG
Contents
Page
LLP Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
LLP Information
Designated Members ICCIA Holding Limited
Union of Chambers and Commodity Exchanges of Turkey
Customs and Tourism Enterprises Co Inc
LLP Registration Number OC446602
Registered Office Quadrant House Floor 6
4 Thomas More Square
London
E1W 1YW
Accountants Merit Accountants and Tax Advisors Ltd
Chartered Certified Accountants and Registered Auditors
5 Brayford Square
London
E1 0SG
Page 1
Page 2
Balance Sheet
Registered number: OC446602
31 December 2023
Notes $ $
CURRENT ASSETS
Debtors 4 304,200
304,200
Creditors: Amounts Falling Due Within One Year 5 (7,409 )
NET CURRENT ASSETS (LIABILITIES) 296,791
TOTAL ASSETS LESS CURRENT LIABILITIES 296,791
NET ASSETS ATTRIBUTABLE TO MEMBERS 296,791
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 33,972
33,972
Equity
Members' other interests
Members' capital 300,000
Other reserves (37,181)
262,819
296,791
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 33,972
Members' other interests 262,819
296,791
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
ICCIA Holding Limited
Designated Member
26/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Border Management & Consulting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446602 . The Registered Office is Quadrant House Floor 6, 4 Thomas More Square, London, E1W 1YW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in US Dollars which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. In considering going concern, management review the financial information of the LLP for a period of at least 12 months from the date of approval of the financial statements. Having reviewed this information, management believes that the LLP has sufficient resources to continue in operational existence for the foreseeable future with the support of its designated members. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: NIL
-
4. Debtors
31 December 2023
$
Due within one year
Prepaid expenses 4,200
Amounts due from members 300,000
304,200
Included in amounts due from members is $300,000 ($100,000 per member), representing capital contribution receivable from the members.
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
$
Accrued expenses 7,409
6. Related Party Transactions
ICCIA Holding Limited, Customs and Tourism Enterprises Co Inc and Union of Chambers and Commodity Exchanges of Turkey are considered related parties as they are designated members of the LLP. Transactions with these entities are conducted at arm’s length and in the normal course of business. 
Union of Chambers and Commodity Exchanges of TurkeyAt the balance sheet date, the amount receivable from Union of Chambers and Commodity Exchanges of Turkey was $100,000, representing the capital contribution.

Union of Chambers and Commodity Exchanges of Turkey

At the balance sheet date, the amount receivable from Union of Chambers and Commodity Exchanges of Turkey was $100,000, representing the capital contribution.

Customs and Tourism Enterprises Co IncAt the balance sheet date, amount receivable from Customs and Tourism Enterprises Co Inc was $100,000, representing the capital contribution. In addition, the amount payable to Customs and Tourism Enterprises Co Inc was $10,610, representing expenses paid on behalf of Border Management & Consulting LLP.

Customs and Tourism Enterprises Co Inc

At the balance sheet date, amount receivable from Customs and Tourism Enterprises Co Inc was $100,000, representing the capital contribution. In addition, the amount payable to Customs and Tourism Enterprises Co Inc was $10,610, representing expenses paid on behalf of Border Management & Consulting LLP.

ICCIA Holding LimitedAt the balance sheet date, amount receivable from ICCIA Holding Limited was $100,000, representing the capital contribution. In addition, the amount payable to ICCIA Holding Limited was $23,362, representing expenses paid on behalf of Border Management & Consulting LLP.

ICCIA Holding Limited

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At the balance sheet date, amount receivable from ICCIA Holding Limited was $100,000, representing the capital contribution. In addition, the amount payable to ICCIA Holding Limited was $23,362, representing expenses paid on behalf of Border Management & Consulting LLP.

7. Controlling Party
Union of Chambers and Commodity Exchanges of Turkey is the immediate and ultimate parent of the LLP. It's registered office address is No 252, Dumlupinar Bulvari, Eskisehir Yolu 9 Km, Ankara, Turkey, 06530.
8. Audit Information
The auditor's report on the accounts of Border Management & Consulting LLP for the period ended 31 December 2023 was unqualified.
The auditor's report was signed by Hussein Bhaiji (Senior Statutory Auditor) for and on behalf of Merit Accountants and Tax Advisors Ltd , Statutory Auditor.
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