Registered number
SO304721
ASYGOR LLP
Filleted Accounts
31 December 2024
ASYGOR LLP
Registered number: SO304721
Balance Sheet
as at 31 December 2024
Notes 2024 2023
$ $
Fixed assets
Investments 3 798,619 798,619
Current assets
Debtors 4 7,866,746 7,867,158
Creditors: amounts falling due within one year 5 (1,574,899) (1,592,333)
Net current assets 6,291,847 6,274,825
Total assets less current liabilities 7,090,466 7,073,444
Net assets attributable to members 7,090,466 7,073,444
Represented by:
Members' other interests
Members' capital classified as equity 4,400,000 4,400,000
Other reserves 2,690,466 2,673,444
7,090,466 7,073,444
7,090,466 7,073,444
Total members' interests
Members' other interests 7,090,466 7,073,444
7,090,466 7,073,444
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 30 September 2025 and signed on their behalf by:
Vasin Igor
Designated member
ASYGOR 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.
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.
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 0 0
3 Fixed asset investments
Investments in
subsidiary
undertakings
$
Cost
At 1 January 2024 798,619
At 31 December 2024 798,619
4 Debtors 2024 2023
$ $
Other debtors 7,866,746 7,867,158
5 Creditors: amounts falling due within one year 2024 2023
$ $
Other creditors 1,574,899 1,592,333
6 Other information
ASYGOR LLP is a limited liability partnership incorporated in England. Its registered office is:
5 South Charlotte Street
Edinburgh, Scotland
EH2 4AN
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