ACCOUNTS - Final Accounts

Registered number: OC384120

NA MAKANI EHA LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

NA MAKANI EHA LLP

INFORMATION

Designated Members

Na Makani Eha, LLC

Na Makani (UK) Limited

NA MAKANI EHA LLP

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 4

NA MAKANI EHA LLP

REGISTERED NUMBER: OC384120

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	57,421		32,777
	57,421		32,777
Creditors: Amounts Falling Due Within One Year	(57,421)		(32,777)
Net current assets		-		-
Total assets less current liabilities		-		-

Net assets		-		-

Represented by:
Loans and other debts due to members within one year

	-	-

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro LLPs regime.

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to entities subject to the small LLPs regime.

Page 1

NA MAKANI EHA LLP

REGISTERED NUMBER: OC384120

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The financial statements were approved and authorised for issue by the members and were signed on their behalf by:

................................................

Pam Friedlander
For and on behalf of
Na Makani (UK) Limited

Designated member

Date: 2 December 2025

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

Na Makani Eha LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2

NA MAKANI EHA LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Na Makani Eha LLP is a limited liability partnership incorporated in England and Wales, under registration number OC384120. The registered office is Ground Floor, 45 Pall Mall, St. James's, London, SW1Y 5JG.
The principal activity of the LLP is the provision of administrative and related support as a family office on a no profit, no loss basis.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The following principal accounting policies have been applied:

2.2

Revenue recognition

Turnover comprises revenue recognised by the LLP in respect of family office services supplied and monies received to cover the cost of services supplied during the year.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the LLP will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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NA MAKANI EHA LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Employees

The average monthly number of persons (including members with contracts of employment) employed during the year was as follows:

	2025	2024
	No.	No.

Admin	5	5

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