1 April 2024 false No description of principal activity Taxfiler 2024.6 OC357471 business:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC357471 2024-03-31 OC357471 2024-04-01 2025-03-31 OC357471 business:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC357471 business:FilletedAccounts 2024-04-01 2025-03-31 OC357471 2025-03-31 OC357471 business:PartnerLLP1 2024-04-01 2025-03-31 OC357471 business:PartnerLLP2 2024-04-01 2025-03-31 OC357471 business:RegisteredOffice 2024-04-01 2025-03-31 OC357471 2024-03-31 OC357471 core:WithinOneYear 2025-03-31 OC357471 core:WithinOneYear 2024-03-31 OC357471 core:ShareCapital 2025-03-31 OC357471 core:ShareCapital 2024-03-31 OC357471 business:SmallEntities 2024-04-01 2025-03-31 OC357471 core:PlantMachinery 2024-04-01 2025-03-31 OC357471 countries:EnglandWales 2024-04-01 2025-03-31 OC357471 core:PlantMachinery 2024-03-31 OC357471 core:PlantMachinery 2025-03-31 OC357471 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered No. OC357471 (England and Wales)
Kero Graphics LLP Unaudited accounts for the year ended 31 March 2025
Kero Graphics LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Kevin Burns
Mr Roderick McDowall
Registered Number
OC357471 (England and Wales)
Registered Office
12 WESTMINSTER CLOSE RODLEY LEEDS WEST YORKSHIRE LS13 1PD
Accountants
Green Shoots Accountancy Services Ltd Kilspindie House 38 Market Street Haddington East Lothian EH41 3JE
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Kero Graphics LLP Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
3
442
884
Current assets
Debtors
930
820
Cash at bank and in hand
6,475
6,429
7,405
7,249
Creditors: amounts falling due within one year
4
(970)
(970)
Net current assets
6,435
6,279
Net assets attributable to members
6,877
7,163
Represented by:
Loans and other debts due to members
5
6,477
6,763
Members' other interests
Members' capital classified as equity
400
400
6,877
7,163
Total members' interests
Loans and other debts due to members
6,477
6,763
Members' other interests
400
400
6,877
7,163
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 10 November 2025.
Mr Kevin Burns Designated member Limited Liability Partnership Registration No. OC357471
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Kero Graphics LLP Notes to the Accounts for the year ended 31 March 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 Years
Members' remuneration
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense. Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
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.
2
Statutory information
Kero Graphics LLP is a limited liability partnership, incorporated in England and Wales, registration number OC357471. Its registered office is 12 WESTMINSTER CLOSE, RODLEY, LEEDS, WEST YORKSHIRE, LS13 1PD.
3
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
7,587
At 31 March 2025
7,587
Depreciation
At 1 April 2024
6,703
Charge for the year
442
At 31 March 2025
7,145
Net book value
At 31 March 2025
442
At 31 March 2024
884
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Kero Graphics LLP Notes to the Accounts for the year ended 31 March 2025
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
570
570
Accruals
400
400
970
970
5
Loans and other debts due to members
2025
2024
£
£
Members' capital classified as a liability
6,477
6,763
Amounts falling due within one year
6,477
6,763
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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