Registered number
OC390711
S.Pinna LLP
Filleted Accounts
5 April 2025

S.Pinna LLP
Registered number: | OC390711
Balance Sheet
as at 5 April 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  | 1,554 |  | 1,080
Current assets |  |  |  |  |
Cash at bank and in hand |  |  | 353 |  | 3,069
Creditors: amounts falling due within one year | 4 |  | (528) |  | (372)
Net current (liabilities)/assets |  |  | (175) |  | 2,697
Total assets less current liabilities |  |  | 1,379 |  | 3,777
Net assets attributable to members | 1,379 |  | 3,777
Represented by:
Loans and other debts due to members | 5 |  | 1,379 |  | 3,777
|  |  | 1,379 |  | 3,777
Total members' interests
Loans and other debts due to members | 5 |  | 1,379 |  | 3,777
|  |  | 1,379 |  | 3,777
For the year ended 5 April 2025 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 3 October 2025 and signed on their behalf by:
Serge Alain Pinna
Designated member

S.Pinna LLP
Notes to the Accounts
for the year ended 5 April 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.
| 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.
| 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 20% straight line
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 6 April 2024 | 4,706
| Additions | 1,103
| At 5 April 2025 | 5,809
| Depreciation
| At 6 April 2024 | 3,626
| Charge for the year | 629
| At 5 April 2025 | 4,255
| Net book value
| At 5 April 2025 | 1,554
| At 5 April 2024 | 1,080
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 528 |  | 372
5 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Loans from members | 986 |  | 624
| Amounts due to members in respect of profits | 393 |  | 3,153
|  |  |  |  |  | 1,379 |  | 3,777
| Amounts falling due within one year | 1,379 |  | 3,777
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 | Other information
| S.Pinna LLP is a limited liability partnership incorporated in England. Its registered office is:
| 7 Bell Yard
| London
| England
| WC2A 2JR

S.Pinna LLP OC390711 false 2024-04-06 2025-04-05 2025-04-05 VT Final Accounts July 2024 Serge Alain Pinna No description of principal activity OC390711 2023-04-06 2024-04-05 OC390711 core:WithinOneYear 2024-04-05 OC390711 1 2024-04-05 OC390711 2024-04-06 2025-04-05 OC390711 bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC390711 bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 OC390711 bus:PartnerLLP20 2024-04-06 2025-04-05 OC390711 3 2024-04-06 2025-04-05 OC390711 4 2024-04-06 2025-04-05 OC390711 core:PlantMachinery 2024-04-06 2025-04-05 OC390711 countries:England 2024-04-06 2025-04-05 OC390711 bus:FRS102 2024-04-06 2025-04-05 OC390711 bus:FilletedAccounts 2024-04-06 2025-04-05 OC390711 2025-04-05 OC390711 core:WithinOneYear 2025-04-05 OC390711 1 2025-04-05 OC390711 core:PlantMachinery 2025-04-05 OC390711 2024-04-05 OC390711 core:PlantMachinery 2024-04-05 iso4217:GBP xbrli:pure