1 January 2024 false No description of principal activity Taxfiler 2024.6 OC370323business:LimitedLiabilityPartnershipLLP2024-01-012024-12-31 OC3703232023-12-31 OC3703232024-01-012024-12-31 OC370323business:AuditExemptWithAccountantsReport2024-01-012024-12-31 OC370323business:FilletedAccounts2024-01-012024-12-31 OC3703232024-12-31 OC370323business:PartnerLLP12024-01-012024-12-31 OC370323business:PartnerLLP22024-01-012024-12-31 OC370323business:RegisteredOffice2024-01-012024-12-31 OC3703232023-12-31 OC370323core:WithinOneYear2024-12-31 OC370323core:WithinOneYear2023-12-31 OC370323core:ShareCapital2024-12-31 OC370323core:ShareCapital2023-12-31 OC370323core:RetainedEarningsAccumulatedLosses2024-12-31 OC370323core:RetainedEarningsAccumulatedLosses2023-12-31 OC370323business:SmallEntities2024-01-012024-12-31 OC370323core:FurnitureFittings2024-01-012024-12-31 OC370323core:ComputerEquipment2024-01-012024-12-31 OC370323countries:EnglandWales2024-01-012024-12-31 OC370323core:FurnitureFittings2023-12-31 OC370323core:ComputerEquipment2023-12-31 OC370323core:FurnitureFittings2024-12-31 OC370323core:ComputerEquipment2024-12-31 OC3703232023-01-012023-12-31 iso4217:GBP xbrli:pure
Registered No. OC370323 (England and Wales)
Aubreck Leung LLP Unaudited accounts for the year ended 31 December 2024
Aubreck Leung LLP LLP Information for the year ended 31 December 2024
Designated members
Aubreck Leung International Ltd
Joseph Leung
Registered Number
OC370323 (England and Wales)
Registered Office
20 Old Bailey,London EC4M 7AN
Accountants
Gordons Knight Ltd 12 South Drive Banstead Surrey England SM7 3BH
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Aubreck Leung LLP Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
2,292 
3,168 
Current assets
Cash at bank and in hand
119,561 
153,192 
Creditors: amounts falling due within one year
4
(11,426)
(7,844)
Net current assets
108,135 
145,348 
Net assets attributable to members
110,427 
148,516 
Represented by:
Loans and other debts due to members
5
(235,220)
- 
Members' other interests
Members' capital classified as equity
148,516 
(240,945)
Other reserves
197,131 
389,461 
345,647 
148,516 
110,427 
148,516 
Total members' interests
Loans and other debts due to members
(235,220)
- 
Members' other interests
345,647 
148,516 
110,427 
148,516 
For the year ending 31 December 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 20 June 2025.
Joseph Leung Designated member Limited Liability Partnership Registration No. OC370323
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Aubreck Leung LLP Notes to the Accounts for the year ended 31 December 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
20% WDV
Computer equipment
33% WDV
2
Statutory information
Aubreck Leung LLP is a limited liability partnership, incorporated in England and Wales, registration number OC370323. Its registered office is 20 Old Bailey,London, EC4M 7AN.
3
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
9,641 
6,335 
15,976 
At 31 December 2024
9,641 
6,335 
15,976 
Depreciation
At 1 January 2024
8,336 
4,472 
12,808 
Charge for the year
261 
615 
876 
At 31 December 2024
8,597 
5,087 
13,684 
Net book value
At 31 December 2024
1,044 
1,248 
2,292 
At 31 December 2023
1,305 
1,863 
3,168 
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
5,517 
486 
Taxes and social security costs
5,346 
5,426 
Accruals
563 
1,932 
11,426 
7,844 
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Aubreck Leung LLP Notes to the Accounts for the year ended 31 December 2024
5
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
(235,220)
- 
Amounts falling due within one year
(235,220)
- 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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