6 January 2024 false No description of principal activity Taxfiler 2024.6 OC450521 business:LimitedLiabilityPartnershipLLP 2024-01-06 2025-01-31 OC450521 2024-01-05 OC450521 2024-01-06 2025-01-31 OC450521 business:AuditExemptWithAccountantsReport 2024-01-06 2025-01-31 OC450521 business:FilletedAccounts 2024-01-06 2025-01-31 OC450521 2025-01-31 OC450521 business:PartnerLLP2 2024-01-06 2025-01-31 OC450521 business:PartnerLLP3 2024-01-06 2025-01-31 OC450521 business:RegisteredOffice 2024-01-06 2025-01-31 OC450521 core:RetainedEarningsAccumulatedLosses 2025-01-31 OC450521 business:SmallEntities 2024-01-06 2025-01-31 OC450521 countries:EnglandWales 2024-01-06 2025-01-31 iso4217:GBP xbrli:pure
Registered No. OC450521 (England and Wales)
Lahavas Aish LLP Unaudited accounts for the period from 6 January 2024 to 31 January 2025
Lahavas Aish LLP LLP Information for the period from 6 January 2024 to 31 January 2025
Designated members
Mrs Eve Field
Mr Marc Ian Field
Registered Number
OC450521 (England and Wales)
Registered Office
Fairways House George Street, Prestwich Manchester Lancashire M25 9WS England
Accountants
1040 Tax Solutions Fairways House George Street Prestwich Manchester M25 9WS
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Lahavas Aish LLP Statement of financial position as at 31 January 2025
2025
Notes
£
Fixed assets
Investment property
3
643,481
Current assets
Cash at bank and in hand
33,318
Net current assets
33,318
Net assets attributable to members
676,799
Represented by:
Loans and other debts due to members
4
643,481
Members' other interests
Other reserves
33,318
676,799
Total members' interests
Loans and other debts due to members
643,481
Members' other interests
33,318
676,799
For the period ending 31 January 2025 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 1 October 2025.
Mr Marc Ian Field Designated member Limited Liability Partnership Registration No. OC450521
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Lahavas Aish LLP Notes to the Accounts for the period from 6 January 2024 to 31 January 2025
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.
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.
Investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.
Members' remuneration
Members' shares in the profit or loss for the year available for discretionary division among the members are accounted for as an allocation of that balance. Allocated balances are split between the members, with any unallocated balances being included within 'Other reserves'. Members are permitted to make drawings in anticipation of that allocation, subject to the agreement of the other members.
2
Statutory information
Lahavas Aish LLP is a limited liability partnership, incorporated in England and Wales, registration number OC450521. Its registered office is Fairways House, George Street, Prestwich, Manchester, Lancashire, M25 9WS, England.
3
Investment property
2025
£
Additions
643,481
At 31 January 2025
643,481
4
Loans and other debts due to members
2025
£
Loans from members
643,481
Amounts falling due within one year
643,481
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
5
Average number of employees
During the period the average number of employees was 0.
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