Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 OC421994 Mr Ivan Fisenko iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC421994 2023-12-31 OC421994 2024-12-31 OC421994 2024-01-01 2024-12-31 OC421994 frs-core:CurrentFinancialInstruments 2024-12-31 OC421994 frs-core:Non-currentFinancialInstruments 2024-12-31 OC421994 frs-core:MotorVehicles 2024-12-31 OC421994 frs-core:MotorVehicles 2024-01-01 2024-12-31 OC421994 frs-core:MotorVehicles 2023-12-31 OC421994 frs-bus:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC421994 frs-bus:LimitedLiabilityPartnershipsSORP 2024-01-01 2024-12-31 OC421994 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 OC421994 frs-bus:SmallEntities 2024-01-01 2024-12-31 OC421994 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC421994 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 OC421994 frs-countries:EnglandWales 2024-01-01 2024-12-31 OC421994 frs-bus:PartnerLLP1 2024-01-01 2024-12-31 OC421994 2022-12-31 OC421994 2023-12-31 OC421994 2023-01-01 2023-12-31 OC421994 frs-core:CurrentFinancialInstruments 2023-12-31 OC421994 frs-core:Non-currentFinancialInstruments 2023-12-31
Registered number: OC421994
FI FOODS LLP
Financial Statements
For The Year Ended 31 December 2024
Law Firm UK Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC421994
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,546 39,749
41,546 39,749
CURRENT ASSETS
Debtors 5 372,280 492,316
Cash at bank and in hand 2,740,312 2,692,060
3,112,592 3,184,376
Creditors: Amounts Falling Due Within One Year 6 (214,917 ) (204,205 )
NET CURRENT ASSETS (LIABILITIES) 2,897,675 2,980,171
TOTAL ASSETS LESS CURRENT LIABILITIES 2,939,221 3,019,920
Creditors: Amounts Falling Due After More Than One Year 7 (1,613,789 ) (1,691,371 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,325,432 1,328,549
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 1,325,332 1,328,449
1,325,332 1,328,449
Equity
Members' other interests
Members' capital 100 100
100 100
1,325,432 1,328,549
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 1,325,332 1,328,449
Members' other interests 100 100
1,325,432 1,328,549
Page 1
Page 2
For the year ending 31 December 2024 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
Mr Ivan Fisenko
Designated Member
06/02/2025
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
FI FOODS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC421994 . The Registered Office is Suite 12, 2nd Floor, Queens House, , 180 Tottenham Court Road,, London, W1T 7PD.
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 sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% straight line basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2024 39,749
Additions 1,797
As at 31 December 2024 41,546
Net Book Value
As at 31 December 2024 41,546
As at 1 January 2024 39,749
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 129,256 286,116
Other debtors 243,024 206,200
372,280 492,316
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 146,619 148,938
Other taxes and social security 20,570 15,720
Other creditors 46,550 38,369
Amounts owed to other participating interests 1,178 1,178
214,917 204,205
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 1,613,789 1,691,371
Page 4