Registered number
OC437083
UNIFIN INTERNATIONAL LLP
Filleted Accounts
30 April 2024
UNIFIN INTERNATIONAL LLP
Registered number: OC437083
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 37,398 37,327
Cash at bank and in hand 386 34
37,784 37,361
Net current assets 37,784 37,361
Total assets less current liabilities 37,784 37,361
Net assets attributable to members 37,784 37,361
Represented by:
Loans and other debts due to members 4 (86,167) -
Members' other interests
Members' capital classified as equity 44,756 44,756
Other reserves 79,195 (7,395)
123,951 37,361
37,784 37,361
Total members' interests
Loans and other debts due to members 4 (86,167) -
Members' other interests 123,951 37,361
37,784 37,361
For the year ended 30 April 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 16 June 2025 and signed on their behalf by:
Massimiliano Baggi
Designated member
UNIFIN INTERNATIONAL LLP
Reconciliation of Members' Interests
for the year ended 30 April 2024
£
EQUITY DEBT TOTAL
Members' other interests Loans and other debts due to members
less any amounts due from members
in debtors
Members' capital (classified as equity) Revaluation reserve Other reserves Total Members' capital (classified as debt) Other amounts Total Total members' interests
Balance at 1 May 2023 44,756 - (7,395) 37,361 - - - 37,361
Profit for the financial year available for discretionary division among members 86,590 86,590 86,590
Members' interests after profit for the year 44,756 - 79,195 123,951 - - - 123,951
Drawings (86,167) (86,167) (86,167)
Balance at 30 April 2024 44,756 - 79,195 123,951 - (86,167) (86,167) 37,784
UNIFIN INTERNATIONAL LLP
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP 0 0
3 Debtors 2024 2023
£ £
Trade debtors 71 -
Other debtors 37,327 37,327
37,398 37,327
4 Loans and other debts due to members 2024 2023
£ £
Amounts due to members in respect of profits (86,167) -
Amounts falling due within one year (86,167) -
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
5 Other information
UNIFIN INTERNATIONAL LLP is a limited liability partnership incorporated in England. Its registered office is:
Third Floor
207 Regent street
London
England
W1B 3HH
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