1 October 2023 false No description of principal activity Taxfiler 2024.6 OC443815business:LimitedLiabilityPartnershipLLP2023-10-012024-09-30 OC4438152023-09-30 OC4438152023-10-012024-09-30 OC443815business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 OC443815business:FilletedAccounts2023-10-012024-09-30 OC4438152024-09-30 OC443815business:PartnerLLP12023-10-012024-09-30 OC443815business:PartnerLLP22023-10-012024-09-30 OC443815business:PartnerLLP32023-10-012024-09-30 OC443815business:RegisteredOffice2023-10-012024-09-30 OC443815core:WithinOneYear2024-09-30 OC443815core:RetainedEarningsAccumulatedLosses2024-09-30 OC443815business:SmallEntities2023-10-012024-09-30 OC443815countries:EnglandWales2023-10-012024-09-30 iso4217:GBP xbrli:pure
Registered No. OC443815 (England and Wales)
Noir Investment Club, LLP Unaudited accounts for the year ended 30 September 2024
Noir Investment Club, LLP LLP Information for the year ended 30 September 2024
Designated members
Mr Olaoluwa Babasany
MR Alfa Djalo Balde
Mr Tewodros Fisseha Melaku
Registered Number
OC443815 (England and Wales)
Registered Office
27 Old Gloucester Street London WC1N 3AX United Kingdom
- 2 -
Noir Investment Club, LLP Statement of financial position as at 30 September 2024
2024 
Notes
£ 
Current assets
Debtors
8,647 
Cash at bank and in hand
13,463 
22,110 
Creditors: amounts falling due within one year
(2,096)
Net current assets
20,014 
Net assets attributable to members
20,014 
Represented by:
Loans and other debts due to members
23,195 
Members' other interests
Other reserves
(3,181)
20,014 
Total members' interests
Loans and other debts due to members
23,195 
Members' other interests
(3,181)
20,014 
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 27 June 2025.
MR Alfa Djalo Balde Designated member Limited Liability Partnership Registration No. OC443815
- 3 -
Noir Investment Club, LLP Notes to the Accounts for the year ended 30 September 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.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members remuneratio charged as an expense in the profit and loss account.
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.
Investment
Investments in sudsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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 intially 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 determine 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, even if that obligation is conditional.
Presentation currency
The accounts are presented in £ sterling.
Foreign currencies
Transactions in foreign currencies are recorded using 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 are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit and loss.
2
Statutory information
Noir Investment Club, LLP is a limited liability partnership, incorporated in England and Wales, registration number OC443815. Its registered office is 27 Old Gloucester Street, London, WC1N 3AX, United Kingdom.
- 4 -
Noir Investment Club, LLP Notes to the Accounts for the year ended 30 September 2024
3
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
1,686 
Other creditors
410 
2,096 
4
Loans and other debts due to members
2024 
£ 
Loans from members
23,195 
Amounts falling due within one year
23,195 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
5
Average number of employees
During the year the average number of employees was 0.
- 5 -