OC418337false2023-08-012024-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:Director12023-08-012024-07-31http://www.companieshouse.gov.uk/cd:Director22023-08-012024-07-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2023-08-012024-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-08-012024-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-07-31http://www.companieshouse.gov.uk/2023-08-012024-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:FRS1022023-08-012024-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-08-012024-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC418337

Last Leaf LLP

ACCOUNTS
FOR THE YEAR ENDED 31/07/2024


Last Leaf LLP

CONTENTS
Page
Report of the Members-
Profit and Loss Account-
Balance Sheet3
Notes to the Accounts4
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account-
Profit and Loss Account Summaries-
Capital Accounts-
Current Accounts-

Last Leaf LLP

ACCOUNTS
FOR THE YEAR ENDED 31/07/2024
DESIGNATED MEMBERS
Y. Borzenko
I. Borzenko
REGISTERED OFFICE
COMPANY NUMBER
OC418337

Last Leaf LLP

BALANCE SHEET AT 31/07/2024
20242023
Notes
FIXED ASSETS
Investments2200,000200,000
CURRENT ASSETS
Stock1b-233,315
Debtors3461,705459,876
Cash at bank and in hand-165,356
461,705858,547
CREDITORS: Amounts falling due within one year10,2628,432
NET CURRENT ASSETS451,443850,115
NET ASSETS ATTRIBUTABLE TO MEMBERS651,4431,050,115
MEMBERS ' OTHER INTERESTS
Capital accounts651,4431,050,115
651,4431,050,115
TOTAL MEMBERS' INTERESTS
Members' other interests651,4431,050,115
Amounts due from members3(59,207)(57,375)
592,236992,740
For the year ending 31/07/2024 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.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the members on 25/04/2025 and signed on their behalf by
.............................
Y. Borzenko
Designated Member

Last Leaf LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2024
1. ACCOUNTING POLICIES
1a. 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. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1c. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
1d. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

Last Leaf LLP

2. FINANCIAL ASSETS
Shares in group companies
and participating interestsTotal
Cost
At 01/08/2023200,000200,000
At 31/07/2024200,000200,000
Amortisation
Net Book Amounts
At 31/07/2024200,000200,000
At 31/07/2023200,000200,000
This represents a 40% interest in a company incorporated in Cyprus
3. DEBTORS 20242023
Amounts falling due within one year:
Amounts due from members59,20757,375
Other Debtors402,498402,501
461,705459,876
4. EMPLOYEES
20242023
No.No.
Average number of employees--