EquityLinked LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—5

Registered number: OC326116

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	30,835		45,661
Cash at bank and in hand		7,661		35,594

		38,496		81,255
Creditors: Amounts Falling Due Within One Year	6	(11,094 )		(24,915 )

NET CURRENT ASSETS (LIABILITIES)			27,402		56,340

TOTAL ASSETS LESS CURRENT LIABILITIES			27,402		56,340

Creditors: Amounts Falling Due After More Than One Year	7		(5,000 )		(15,000 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			22,402		41,340

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		22,307		41,245

			22,307		41,245

Equity
Members' other interests
Members' capital		95		95

			95		95

			22,402		41,340

TOTAL MEMBERS' INTEREST
Amounts due from members			(30,835)		-
Loans and other debts due to members within one year			22,307		41,245
Members' other interests			95		95

			(8,433)		41,340

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EquityLinked LLP

Balance Sheet (continued)

As At 31 December 2024

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 Thomas Whittle

Designated Member

25/09/2025

The notes on pages 4 to 5 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Other amounts	Total members' interest
	£	£	£	£	£
Amounts due to members	-	-	-	43,247	-

Balance at 1 January 2023	95	-	95	43,247	43,342
Profit/(loss) for the financial year available for discretionary division among members	-	(5,002 )	(5,002 )	-	(5,002 )

Members' interests after profit/(loss) for the year	95	(5,002)	(4,907)	43,247	38,340
Other divisions of profits (losses)	-	5,002	5,002	(5,002)	-
Drawings	-	-	-	3,000	3,000

Amounts due to members	-	-	-	41,245	-

As at 31 December 2023 and 1 January 2024	95	-	95	41,245	41,340


Profit/(loss) for the financial year available for discretionary division among members	-	(8,761 )	(8,761 )	-	(8,761 )

Members' interests after profit/(loss) for the year	95	(8,761)	(8,666)	41,245	32,579
Other divisions of profits (losses)	-	8,761	8,761	(8,761)	-
Drawings	-	-	-	(41,012)	(41,012)

Amounts due to members	-	-	-	22,307	-
Amounts due from members	-	-	-	(30,835)	-

As at 31 December 2024	95	-	95	(8,528)	(8,433)

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EquityLinked LLP

Notes to the Financial Statements

For The Year Ended 31 December 2024

1. General Information

EquityLinked LLP is a limited liability partnership, incorporated in England & Wales, registered number OC326116 . The Registered Office is Chiltern Chambers, 37, St Peters Avenue, Caversham, Reading, Berkshire, RG4 7DH.

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.

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.

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	33.3% straight line
Computer Equipment	33.3% straight line

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	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	32,000	1,083	33,083

As at 31 December 2024	32,000	1,083	33,083

Depreciation
As at 1 January 2024	32,000	1,083	33,083

As at 31 December 2024	32,000	1,083	33,083

Net Book Value
As at 31 December 2024	-	-	-

As at 1 January 2024	-	-	-

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EquityLinked LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	37,667
Prepayments and accrued income	-	7,094
Other debtors	-	900
Amounts due from members	30,835	-

	30,835	45,661

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	7,272
Bank loans and overdrafts	10,000	10,000
Other taxes and social security	-	162
Accruals and deferred income	1,094	7,481

	11,094	24,915

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	5,000	15,000

8. Ultimate Controlling Party

The LLP's ultimate controlling party is Mr T Whittle .

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