Eiger Endeavours LLP - Filleted accounts

Registered number

OC317181

Eiger Endeavours LLP

Filleted Accounts

31 January 2025

Eiger Endeavours LLP
Registered number:		OC317181
Balance Sheet
as at 31 January 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	15,245		15,245
Current assets
Debtors & prepayments	4	14,008		16,360
Cash at bank and in hand		3,600		399
		17,608		16,759

Creditors: amounts falling due within one year	5	(2,629)		(2,045)

Net current assets		14,979		14,714

Total assets less current liabilities		30,224		29,959

Creditors: amounts falling due after more than one year	6	(29,582)		(32,380)


Net assets/(liabilities) attributable to members		642		(2,421)

Represented by:
		2025		2024
Members' other interests	£		£
Members' capital classified as equity		2,189		2,189
Members' capital introduced		4,287		-
Retained Losses		(5,834)		(4,610)
		642		(2,421)

		642		(2,421)

Total members' interests
Members' other interests		642		(2,421)

		642		(2,421)

For the year ended 31 January 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 27 October 2025 and signed on their behalf by:


C Hurst
Designated member

Eiger Endeavours LLP
Notes to the Accounts
for the year ended 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.

	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:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 25 years

	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			2025		2024
Number					Number

	Average number of persons employed by the LLP			0		0


3	Tangible fixed assets	Land and buildings		Plant and machinery		Total
£			£		£
	Cost
	At 1 February 2024	8,085		50,308		58,393
	Additions			-		-
	At 31 January 2025	8,085		50,308		58,393

	Depreciation
	At 1 February 2024	-		43,148		43,148
	Charge for the year	-		-		-
	At 31 January 2025	-		43,148		43,148

	Net book value
	At 31 January 2025	8,085		7,160		15,245
	At 31 January 2024	8,085		7,160		15,245


	Leasehold land and buildings:			2025		2024
£					£
	Historical cost			8,085		8,085
	Cumulative depreciation based on historical cost			-		-
				8,085		8,085



4	Debtors			2025		2024
£					£

	Trade debtors			11,008		1,105
	Other debtors - Loan to C&G Hurst partners			-		3,253
	Deferred Expenditure			3,000		12,002
				14,008		16,360


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			2,182		1,990
	Other taxes and social security costs			447		55
	Other creditors			-		-
				2,629		2,045


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loan			29,582		32,380
	HSBC Business Bounce Back loan



7	Other information

	Eiger Endeavours LLP is a limited liability partnership incorporated in England. Its registered office is:
	Rosewood Cottage
	Horsham Road
	Mid Holmwood
	Dorking
	RH5 4EH