Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 27 February 2023 false 1 January 2024 31 December 2024 31 December 2024 OC446007 Mr Luis HERBON ENTRETENIMIENTOS DEL SUR S.A. iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC446007 2023-12-31 OC446007 2024-12-31 OC446007 2024-01-01 2024-12-31 OC446007 frs-core:CurrentFinancialInstruments 2024-12-31 OC446007 frs-bus:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC446007 frs-bus:LimitedLiabilityPartnershipsSORP 2024-01-01 2024-12-31 OC446007 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 OC446007 frs-bus:SmallEntities 2024-01-01 2024-12-31 OC446007 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC446007 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 OC446007 frs-countries:EnglandWales 2024-01-01 2024-12-31 OC446007 frs-bus:PartnerLLP1 2024-01-01 2024-12-31 OC446007 frs-bus:PartnerLLP2 2024-01-01 2024-12-31 OC446007 2023-02-26 OC446007 2023-12-31 OC446007 2023-02-27 2023-12-31 OC446007 frs-core:CurrentFinancialInstruments 2023-12-31
Registered number: OC446007
ENTRETENIMIENTOS DEL SUR LLP
Unaudited Financial Statements
For The Year Ended 31 December 2024
ENTRETENIMIENTOS DEL SUR LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
ENTRETENIMIENTOS DEL SUR LLP
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: OC446007

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | € | € | € | €
CURRENT ASSETS
Debtors | 4 | 267,466 |  | 361,508 |
Cash at bank and in hand |  | - |  | 3,463 |
|  | 267,466 |  | 364,971 |
Creditors: Amounts Falling Due Within One Year | 5 | (962 ) |  | (962 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 266,504 |  | 364,009
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 266,504 |  | 364,009
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 266,504 |  | 364,009
REPRESENTED BY:
Equity
Members' other interests
Other reserves |  | 266,504 |  | 364,009 |
|  |  | 266,504 |  | 364,009
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | 266,504 |  | 364,009
|  |  | 266,504 |  | 364,009

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 Luis HERBON Designated Member
04/09/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
ENTRETENIMIENTOS DEL SUR LLP
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
ENTRETENIMIENTOS DEL SUR LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446007 . The Registered Office is 85 Great Portland Street, First Floor,, London, W1W 7LT.
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 EUR 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| € |  | €
Due within one year
Trade debtors | 93,000 |  | 40,000
Other debtors | 174,466 |  | 321,508
| 267,466 |  | 361,508

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| € |  | €
Amounts owed to participating interests | 962 |  | 962

6. Related Party Transactions
During the year, the balance of €321,507 previously recognised as Amounts owed from members (arising from cash payments made before profits were allocated in the prior year) was settled through the allocation of profits.
In addition, profits generated in the current year amounting to €475,408 were allocated and distributed to the members in accordance with the LLP agreement.
One of the members is owed EUR 962, which is shown in Amounts owed to related parties.
Page 2