Ansher Investments LLP - Filleted accounts

Registered number

OC319199

Ansher Investments LLP

Filleted Accounts

31 December 2024

Ansher Investments LLP
Registered number:		OC319199
Balance Sheet
as at 31 December 2024
Notes		2024		2023
$			$
Current assets
Stocks		525,796		23,001
Debtors	3	53,056		269,362
Investments held as current assets	4	389,701		977,020
Cash at bank and in hand		9,634		1,103,550
		978,187		2,372,933


Net current assets		978,187		2,372,933

Total assets less current liabilities		978,187		2,372,933

Creditors: amounts falling due after more than one year	5	(94,476)		(1,102,485)


Net assets attributable to members		883,711		1,270,448

Represented by:

Members' other interests
Members' capital classified as equity		74,980		74,980
Other reserves		808,731		1,195,468
		883,711		1,270,448

		883,711		1,270,448

Total members' interests
Members' other interests		883,711		1,270,448

		883,711		1,270,448

For the year ended 31 December 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.

These accounts were approved by the members on 22 September 2025 and signed on their behalf by:


Anvar Rasulev
Designated member

Ansher Investments 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.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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’ remuneration charged as an expense in the profit and loss account.

	Investments
	Investments in subsidiaries, 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 initially 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 determined 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 to members, even if that obligation is conditional.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at 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 that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the LLP	1		1


3	Debtors	2024		2023
$			$

	Trade debtors	6,836		236,209
	Other debtors	46,220		33,153
		53,056		269,362


4	Investments held as current assets	2024		2023
$			$
	Fair value
	Unlisted investments	389,701		977,020



5	Creditors: amounts falling due after one year	2024		2023
$			$

	Other creditors	94,476		1,102,485


6	Other information

	Ansher Investments LLP is a limited liability partnership incorporated in England. Its registered office is:
	19 Leyden Street
	London
	E1 7LE