Registered No. OC424014 (England and Wales)
MS COMMUNICATION SERVICES LLP
Unaudited accounts
for the year ended 30 September 2024
MS COMMUNICATION SERVICES LLP
LLP Information
for the year ended 30 September 2024
Designated members
Yury Lvov
Registered Number
OC424014 (England and Wales)
Registered Office
167-169 Great Portland Street
London
W1W 5PF
England
MS COMMUNICATION SERVICES LLP
Statement of financial position
as at 30 September 2024
Cash at bank and in hand
75,081
85,939
Creditors: amounts falling due within one year
(222,269)
(222,269)
Net current assets
126,632
141,230
Net assets attributable to members
129,021
141,230
Members' capital classified as equity
2,336
2,336
Other reserves
126,685
138,894
Members' other interests
129,021
141,230
For the year ending 30 September 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 19 June 2025.
Yury Lvov
Designated member
Limited Liability Partnership Registration No. OC424014
MS COMMUNICATION SERVICES LLP
Notes to the Accounts
for the year ended 30 September 2024
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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
MS COMMUNICATION SERVICES LLP is a limited liability partnership, incorporated in England and Wales, registration number OC424014. Its registered office is 167-169 Great Portland Street, London, W1W 5PF, England.
3
Tangible fixed assets
Plant & machinery
At 30 September 2024
3,583
At 30 September 2024
1,194
At 30 September 2024
2,389
MS COMMUNICATION SERVICES LLP
Notes to the Accounts
for the year ended 30 September 2024
4
Creditors: amounts falling due within one year
2024
2023
Other creditors
222,269
222,269
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).