1 April 2024 false No description of principal activity Taxfiler 2024.6 OC337588 business:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC337588 2024-03-31 OC337588 2024-04-01 2025-03-31 OC337588 business:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC337588 business:FilletedAccounts 2024-04-01 2025-03-31 OC337588 2025-03-31 OC337588 business:PartnerLLP1 2024-04-01 2025-03-31 OC337588 business:PartnerLLP2 2024-04-01 2025-03-31 OC337588 business:RegisteredOffice 2024-04-01 2025-03-31 OC337588 2024-03-31 OC337588 core:WithinOneYear 2025-03-31 OC337588 core:WithinOneYear 2024-03-31 OC337588 core:AfterOneYear 2025-03-31 OC337588 core:AfterOneYear 2024-03-31 OC337588 core:RetainedEarningsAccumulatedLosses 2025-03-31 OC337588 core:RetainedEarningsAccumulatedLosses 2024-03-31 OC337588 business:SmallEntities 2024-04-01 2025-03-31 OC337588 core:PlantMachinery 2024-04-01 2025-03-31 OC337588 core:ComputerEquipment 2024-04-01 2025-03-31 OC337588 countries:EnglandWales 2024-04-01 2025-03-31 OC337588 core:PlantMachinery 2024-03-31 OC337588 core:ComputerEquipment 2024-03-31 OC337588 core:PlantMachinery 2025-03-31 OC337588 core:ComputerEquipment 2025-03-31 OC337588 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered No. OC337588 (England and Wales)
Ivitta Llp Unaudited accounts for the year ended 31 March 2025
Ivitta Llp LLP Information for the year ended 31 March 2025
Designated members
Mrs Anastasia Black
Mr Simon Black
Registered Number
OC337588 (England and Wales)
Registered Office
Admirals Offices Main Gate Road The Historic Dockyard Chatham Kent ME4 4TZ England
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Ivitta Llp Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
6
6
Creditors: amounts falling due within one year
4
(892)
(892)
Net current liabilities
(886)
(886)
Total assets less current liabilities
(886)
(886)
Creditors: amounts falling due after more than one year
5
(16,232)
(16,232)
Net liabilities attributable to members
(17,118)
(17,118)
Represented by:
Loans and other debts due to members
6
(16,772)
(16,772)
Members' other interests
Other reserves
(346)
(346)
(17,118)
(17,118)
Total members' interests
Loans and other debts due to members
(16,772)
(16,772)
Members' other interests
(346)
(346)
(17,118)
(17,118)
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 20 November 2025.
Mr Simon Black Designated member Limited Liability Partnership Registration No. OC337588
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Ivitta 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
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 are expected to subscribe a minimum amount of capital and may be invited to contribute more. On retirement, all capital is repaid to the member concerned. Members' shares in the profit or loss for the year available for discretionary division among the members are accounted for as an allocation of that balance. Allocated balances are split between the members with any unallocated balances being included within 'Other reserves'. Members are permitted to make drawings in anticipation of that allocation, subject to the agreement of the other members.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Computer equipment
33% straight line
2
Statutory information
Ivitta Llp is a limited liability partnership, incorporated in England and Wales, registration number OC337588. Its registered office is Admirals Offices, Main Gate Road, The Historic Dockyard, Chatham, Kent, ME4 4TZ, England.
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Ivitta Llp Notes to the Accounts for the year ended 31 March 2025
3
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
833
2,943
3,776
At 31 March 2025
833
2,943
3,776
Depreciation
At 1 April 2024
833
2,943
3,776
At 31 March 2025
833
2,943
3,776
Net book value
At 31 March 2025
-
-
-
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security costs
892
892
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
16,232
16,232
6
Loans and other debts due to members
2025
2024
£
£
Amounts due to members in respect of profits
(16,772)
(16,772)
Amounts falling due within one year
(16,772)
(16,772)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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