| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Pioneer Equity Holdings LLP |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Pioneer Equity Holdings LLP |
| Pioneer Equity Holdings LLP (Registered number: OC436150) |
| Contents of the Financial Statements |
| for the year ended 31 December 2024 |
| Page |
| General Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Pioneer Equity Holdings LLP |
| General Information |
| for the year ended 31 December 2024 |
| Designated members: |
| Registered office: |
| Registered number: |
| Pioneer Equity Holdings LLP (Registered number: OC436150) |
| Balance Sheet |
| 31 December 2024 |
| 2024 | 2023 |
| Notes | € | € | € | € |
| Fixed assets |
| Investments | 4 |
| Current assets |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current assets |
| Total assets less current liabilities |
| and |
| Net assets attributable to members | 3,361,060 | 2,813,544 |
| Loans and other debts due to members | - | - |
| Members' other interests |
| Capital accounts | 3,376,061 | 2,823,428 |
| Other reserves | ( |
) | ( |
) |
| 3,361,060 | 2,813,544 |
| Total members' interests |
| Members' other interests | 3,361,060 | 2,813,544 |
| The members acknowledge their responsibilities for: |
| (a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs 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. |
| Pioneer Equity Holdings LLP (Registered number: OC436150) |
| Balance Sheet - continued |
| 31 December 2024 |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| Pioneer Equity Holdings LLP (Registered number: OC436150) |
| Notes to the Financial Statements |
| for the year ended 31 December 2024 |
| 1. | Statutory information |
| Pioneer Equity Holdings LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page. |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| The functional and presentational currency of the LLP is considered to be Euros because that is the currency of the primary economic environment in which the LLP operates. |
| Significant judgements and estimates |
| In application of the Company's accounting policies, which are described below, the Directors are required to make judgements, estimates, and assumptions about the carrying amount of assets and liabilities that are not readily available from other sources. The estimates and associate assumptions are based on historical experience and other factors which are considered relevant. |
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or the year of the revision and future year if the revision affects both the current and future years. |
| Financial instruments |
| (a) Financial assets |
| Financial assets, other than derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment. |
| (b) Financial liabilities and equity |
| Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost |
| Members' capital and remuneration |
| Members' capital classified as equity represents members' interests in the partnership where there is no obligation to repay these to members. Where members' capital is contributed to the partnership but there is a contractual obligation in place that requires repayment if members retire, this is classified as a liability. |
| 3. | Employee information |
| The average number of employees during the year was NIL (2023 - NIL). |
| Pioneer Equity Holdings LLP (Registered number: OC436150) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2024 |
| 4. | Fixed asset investments |
| Other |
| investments |
| € |
| Cost |
| At 1 January 2024 |
| Additions |
| At 31 December 2024 |
| Net book value |
| At 31 December 2024 |
| At 31 December 2023 |
| 5. | Debtors: amounts falling due within one year |
| 2024 | 2023 |
| € | € |
| Amounts owed by group undertakings |
| 6. | Creditors: amounts falling due within one year |
| 2024 | 2023 |
| € | € |
| Other creditors |