1 April 2024 false No description of principal activity Taxfiler 2024.6 true OC398743business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3987432024-03-31 OC3987432024-04-012025-03-31 OC398743business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC398743business:FilletedAccounts2024-04-012025-03-31 OC3987432025-03-31 OC3987432024-03-31 OC398743core:WithinOneYear2025-03-31 OC398743core:WithinOneYear2024-03-31 OC398743business:SmallEntities2024-04-012025-03-31 OC398743business:PartnerLLP12024-04-012025-03-31 OC398743countries:EnglandWales2024-04-012025-03-31 OC398743business:RegisteredOffice2024-04-012025-03-31 OC3987432023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC398743 (England and Wales)
East Challows LLP Unaudited accounts for the year ended 31 March 2025
East Challows LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
419 
316 
Cash at bank and in hand
142 
4,677 
561 
4,993 
Creditors: amounts falling due within one year
(90,320)
(106,144)
Net current liabilities
(89,759)
(101,151)
Net liabilities attributable to members
(89,759)
(101,151)
Represented by:
Loans and other debts due to members
(89,759)
(101,151)
(89,759)
(101,151)
Total members' interests
Loans and other debts due to members
(89,759)
(101,151)
(89,759)
(101,151)
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 4 December 2025.
Neptune Group Limited Designated member Limited Liability Partnership Registration No. OC398743
- 2 -
East Challows 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.
Going concern
Having reviewed the resources available on the business, the members of East Challows LLP believe that the LLP has adequate resources to continue in operational existence for a period of at least 12 months from the date of approval of the financial statements. Accordingly, East Challows LLP continues to adopt the going concern basis in preparing its financial statements.
Inventories
Inventories relate to development property and have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Members' remuneration
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'.
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.
2
Statutory information
East Challows LLP is a limited liability partnership, incorporated in England and Wales, registration number OC398743. Its registered office is 14 Holywell Row, London , EC2A 4JB.
3
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
88,635 
104,484 
Other creditors
1,000 
1,000 
Accruals
685 
660 
90,320 
106,144 
4
Loans and other debts due to members
2025 
2024 
£ 
£ 
Amounts due to members in respect of profits
(89,759)
(101,151)
Amounts falling due within one year
(89,759)
(101,151)
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 3 -