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
Registered Number
OC337588 (England and Wales)
Registered Office
Admirals Offices
Main Gate Road
The Historic Dockyard
Chatham
Kent
ME4 4TZ
England
Ivitta Llp
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
6
6
Creditors: amounts falling due within one year
(892)
(892)
Net current liabilities
(886)
(886)
Total assets less current liabilities
(886)
(886)
Creditors: amounts falling due after more than one year
(16,232)
(16,232)
Net liabilities attributable to members
(17,118)
(17,118)
Loans and other debts due to members
(16,772)
(16,772)
Loans and other debts due to members
(16,772)
(16,772)
Members' other interests
(346)
(346)
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
Ivitta Llp
Notes to the Accounts
for the year ended 31 March 2025
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.
The accounts are presented in £ sterling.
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 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.
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
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.
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
At 1 April 2024
833
2,943
3,776
At 31 March 2025
833
2,943
3,776
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
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).