Soupco LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC323607

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,994		6,296

			3,994		6,296
CURRENT ASSETS
Stocks	5	14,267		5,861
Debtors	6	18,119		36,514
Cash at bank and in hand		31,298		41,343

		63,684		83,718
Creditors: Amounts Falling Due Within One Year	7	(6,700 )		(1,287 )

NET CURRENT ASSETS (LIABILITIES)			56,984		82,431

TOTAL ASSETS LESS CURRENT LIABILITIES			60,978		88,727

NET ASSETS ATTRIBUTABLE TO MEMBERS			60,978		88,727

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		60,878		88,627

			60,878		88,627

Equity
Members' other interests
Members' capital		100		100

			100		100

			60,978		88,727

TOTAL MEMBERS' INTEREST
Amounts due from members			(13,776)		(27,750)
Loans and other debts due to members within one year			60,878		88,627
Members' other interests			100		100

			47,202		60,977

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Soupco LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Mark Thomas

Designated Member

29th October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Soupco LLP is a limited liability partnership, incorporated in England & Wales, registered number OC323607 . The Registered Office is Studio 6/7 Klein Properties, 8 Lower Ormond Street, Manchester, M1 5QF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	47,960	3,678	26,249	77,887
Additions	-	-	1,344	1,344

As at 31 March 2025	47,960	3,678	27,593	79,231

Depreciation
As at 1 April 2024	46,929	3,653	21,009	71,591
Provided during the period	258	25	3,363	3,646

As at 31 March 2025	47,187	3,678	24,372	75,237

...CONTINUED

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Soupco LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	773	-	3,221	3,994

As at 1 April 2024	1,031	25	5,240	6,296

5. Stocks

	2025	2024
	£	£
Work in progress	14,267	5,861

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,340	7,200
Prepayments and accrued income	2,003	1,564
Amounts due from members	13,776	27,750

	18,119	36,514

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	430	600
VAT	74	687
Accruals and deferred income	6,196	-

	6,700	1,287

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