Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 OC415308 Mrs Claudia Noemi FERNANDEZ Mr Ricardo ZUASTI LAPIDES iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC415308 2024-01-31 OC415308 2025-01-31 OC415308 2024-02-01 2025-01-31 OC415308 frs-bus:LimitedLiabilityPartnershipLLP 2024-02-01 2025-01-31 OC415308 frs-bus:LimitedLiabilityPartnershipsSORP 2024-02-01 2025-01-31 OC415308 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 OC415308 frs-bus:SmallEntities 2024-02-01 2025-01-31 OC415308 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 OC415308 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 OC415308 frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 OC415308 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 OC415308 frs-countries:EnglandWales 2024-02-01 2025-01-31 OC415308 frs-bus:PartnerLLP1 2024-02-01 2025-01-31 OC415308 frs-bus:PartnerLLP2 2024-02-01 2025-01-31 OC415308 2023-01-31 OC415308 2024-01-31 OC415308 2023-02-01 2024-01-31 OC415308 frs-core:CurrentFinancialInstruments 2024-01-31
Registered number: OC415308
FOUR KOALAS LLP
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC415308
2025 2024
Notes $ $ $ $
FIXED ASSETS
Investments 4 5,672,691 8,082,389
5,672,691 8,082,389
CURRENT ASSETS
Debtors 5 - 317,320
Cash at bank and in hand 18,210 10,045
18,210 327,365
Creditors: Amounts Falling Due Within One Year 6 - (2,411 )
NET CURRENT ASSETS (LIABILITIES) 18,210 324,954
TOTAL ASSETS LESS CURRENT LIABILITIES 5,690,901 8,407,343
NET ASSETS ATTRIBUTABLE TO MEMBERS 5,690,901 8,407,343
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability - 26,603
- 26,603
Equity
Members' other interests
Members' capital 350,000 700,000
Other reserves 5,340,901 7,680,740
5,690,901 8,380,740
5,690,901 8,407,343
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year - 26,603
Members' other interests 5,690,901 8,380,740
5,690,901 8,407,343
Page 1
Page 2
For the year ending 31 January 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
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
Mrs Claudia Noemi FERNANDEZ
Designated Member
Mr Ricardo ZUASTI LAPIDES
Designated Member
15/05/2025
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
FOUR KOALAS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC415308 . The Registered Office is 7 Bell Yard, London, WC2A 2JR.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Investments
Listed
$
Cost
As at 1 February 2024 8,082,389
Additions 32,188
Disposals (4,064,567 )
Fair value adjustments 1,622,681
As at 31 January 2025 5,672,691
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 5,672,691
As at 1 February 2024 8,082,389
The LLP holds a portfolio of financial investments comprising listed and unlisted securities. The movement in the fair value of investments during the year is summarised above.
Investments are classified as financial assets measured at fair value through profit or loss. They are revalued at each reporting date,  with changes in fair value recognised in the income statement. Additions include both new investments made during the year and interest earned on existing investments that was reinvested. Disposals include transfers of investment assets to members upon retirement or withdrawal from the LLP.
The net fair value adjustment during the year amounted to $1,622,681 recognised in ‘Fair value gains on investments’ within the profit and loss account.
5. Debtors
2025 2024
$ $
Due after more than one year
Amounts due from members - 317,320
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
$ $
Trade creditors - 2,411
Page 4