REGISTERED NUMBER: OC415662 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARPPAS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M Arpino

R Pascali

REGISTERED OFFICE:

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

REGISTERED NUMBER:

OC415662 (England and Wales)

ACCOUNTANTS:

Greenaway Chartered Accountants

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

FIXED ASSETS

Intangible assets

4

2,000

3,000

Tangible assets

5

55,662

65,690

57,662

68,690

CURRENT ASSETS

Stocks

14,000

14,000

Debtors

6

32,221

24,616

Cash at bank and in hand

43,002

64,307

89,223

102,923

CREDITORS

Amounts falling due within one year

7

83,612

84,174

NET CURRENT ASSETS

5,611

18,749

TOTAL ASSETS LESS CURRENT LIABILITIES

63,273

87,439

CREDITORS

Amounts falling due after more than one year

8

50,349

68,982

NET ASSETS ATTRIBUTABLE TO MEMBERS

12,924

18,457

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

12,924

18,457

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

12,924

18,457

Amounts due from members

6

(9,473

)

(4,868

)

3,451

13,589

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 31 March 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 19 September 2025 and were signed by:

M Arpino - Designated member

R Pascali - Designated member

1.	STATUTORY INFORMATION

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

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 the sales revenue of Restaurant food, beverages and also the sale of delicatessen food .

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

7,000

Charge for year

1,000

At 31 March 2025

8,000

NET BOOK VALUE

At 31 March 2025

2,000

At 31 March 2024

3,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

301,656

Additions

7,525

At 31 March 2025

309,181

DEPRECIATION

At 1 April 2024

235,966

Charge for year

17,553

At 31 March 2025

253,519

NET BOOK VALUE

At 31 March 2025

55,662

At 31 March 2024

65,690

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

2,616

247

Other debtors

29,605

24,369

32,221

24,616

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

12,500

12,500

Hire purchase contracts

6,876

7,085

Trade creditors

29,672

36,435

Taxation and social security

13,505

12,910

Other creditors

21,059

15,244

83,612

84,174

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

4,167

16,667

Hire purchase contracts

46,182

52,315

50,349

68,982

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31/3/25

31/3/24

£

£

Amounts owed to members in respect of profits

12,924

18,457

Falling due within one year

12,924

18,457