Registered number: OC418337 | ||||||||
FOR THE YEAR ENDED 31/07/2024 | ||||||||
Last Leaf LLP | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Report of the Members | - | |||||||
Profit and Loss Account | - | |||||||
Balance Sheet | 3 | |||||||
Notes to the Accounts | 4 | |||||||
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 | ||||||||
REGISTERED OFFICE | ||||||||
COMPANY NUMBER | ||||||||
Last Leaf LLP | ||||||||
BALANCE SHEET AT | ||||||||||
2024 | 2023 | |||||||||
Notes | € | € | ||||||||
FIXED ASSETS | ||||||||||
Investments | 2 | 200,000 | 200,000 | |||||||
CURRENT ASSETS | ||||||||||
Stock | 1b | |||||||||
Debtors | 3 | |||||||||
Cash at bank and in hand | ||||||||||
461,705 | 858,547 | |||||||||
CREDITORS: Amounts falling due within one year | ||||||||||
NET CURRENT ASSETS | 850,115 | |||||||||
NET ASSETS ATTRIBUTABLE TO MEMBERS | 651,443 | 1,050,115 | ||||||||
MEMBERS ' OTHER INTERESTS | ||||||||||
Capital accounts | 651,443 | 1,050,115 | ||||||||
651,443 | 1,050,115 | |||||||||
TOTAL MEMBERS' INTERESTS | ||||||||||
Members' other interests | 651,443 | 1,050,115 | ||||||||
Amounts due from members | 3 | (59,207) | (57,375) | |||||||
592,236 | 992,740 | |||||||||
Approved by the members on | ||||||||||
............................. | ||||||||||
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 interests | Total | ||||||||
€ | € | ||||||||
Cost | |||||||||
At 01/08/2023 | 200,000 | 200,000 | |||||||
At 31/07/2024 | 200,000 | 200,000 | |||||||
Amortisation | |||||||||
Net Book Amounts | |||||||||
At 31/07/2024 | 200,000 | 200,000 | |||||||
At 31/07/2023 | 200,000 | 200,000 | |||||||
This represents a 40% interest in a company incorporated in Cyprus | |||||||||
3. DEBTORS | 2024 | 2023 | ||||||
€ | € | |||||||
Amounts falling due within one year: | ||||||||
Amounts due from members | 59,207 | 57,375 | ||||||
Other Debtors | 402,498 | 402,501 | ||||||
461,705 | 459,876 | |||||||
4. EMPLOYEES | ||||||
2024 | 2023 | |||||
No. | No. | |||||
Average number of employees | - | |||||