REGISTERED NUMBER: OC328977 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

GEBUEHREN - ZENTRALE LLP

Page

General information

1

Balance sheet

2

Notes to the financial statements

3

Designated members:

Mr J M Farre Espanol

Ms S A Motte-Mulliez

Registered office:

Suite 1, 7th Floor

50 Broadway

London

SW1H 0DB

Registered number:

OC328977 (England and Wales)

CURRENT ASSETS

Debtors

4

562

439

Investments

5

438,231

575,312

Cash at bank

6,549

17,786

445,342

593,537

CREDITORS

Amounts falling due within one year

6

(2,035

)

(1,914

)

NET CURRENT ASSETS

443,307

591,623

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

443,307

591,623

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

443,307

591,623

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

443,307

591,623

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 June 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11 October 2025 and were signed by:

Mr J M Farre Espanol - Designated member

1.	STATUTORY INFORMATION

Gebuehren - Zentrale LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The partnership's functional and presentational currency is Euros and the financial statements have been rounded to the nearest Euro (€).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from the provision of legal services and is reported net of discounts and sales tax.

Investments

Investments in securities are recorded at fair value. Changes in fair value are determined on quoted market prices of each equity instrument.

Financial instruments

The partnership has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Foreign currencies

Assets and liabilities in foreign currencies are translated into Euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

€

€

Other debtors

562

439

5.	CURRENT ASSET INVESTMENTS

30/6/25

30/6/24

€

€

Listed investments

438,231

575,312

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

€

€

Other creditors

2,035

1,914

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

30/6/25

30/6/24

€

€

Amounts owed to members in respect of profits

443,307

591,623

Falling due within one year

443,307

591,623

Loans and other debts due to members' would rank last in relation to other creditors.