| Espresso Capital Partners LLP |
| Registered number: OC380448 |
| Balance Sheet |
| as at 31 March 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
| Fixed assets |
| Investments |
3 |
|
25,433 |
|
29,199 |
| Current assets |
|
|
|
|
|
| Debtors |
4 |
|
71,327 |
|
78,021 |
|
| Creditors: amounts falling due within one year |
5 |
|
(69,221) |
|
(73,220) |
|
| Net current assets |
|
|
2,106 |
|
4,801 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
27,539 |
|
34,000 |
|
|
|
| Net assets attributable to members |
27,539 |
|
34,000 |
|
|
|
|
|
|
| Represented by: |
|
|
|
|
|
|
| Members' other interests |
| Members' capital classified as equity |
|
|
34,000 |
|
34,000 |
| Other reserves |
|
|
(6,461) |
|
- |
|
|
|
27,539 |
|
34,000 |
|
|
|
|
|
|
|
|
|
27,539 |
|
34,000 |
|
|
|
|
|
|
| Total members' interests |
| Amounts due from members included in debtors |
4 |
|
(27,539) |
|
(27,539) |
| Members' other interests |
|
|
27,539 |
|
34,000 |
|
|
|
|
- |
|
6,461 |
|
|
|
|
|
|
| For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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. |
| The 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. |
|
| These accounts were approved by the members on 11 December 2025 and signed on their behalf by: |
|
|
| R Stafler |
| Designated member |
|
| Espresso Capital Partners 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. |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Presentational Currency |
|
The accounts are presented in £ sterling. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Fixed asset investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 April 2024 |
29,199 |
|
Disposals |
(3,766) |
|
|
At 31 March 2025 |
25,433 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts due from members |
|
|
|
|
27,539 |
|
27,539 |
|
Other debtors |
43,788 |
|
50,482 |
|
|
|
|
|
|
71,327 |
|
78,021 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
- |
|
- |
|
Other creditors |
69,221 |
|
73,220 |
|
|
|
|
|
|
69,221 |
|
73,220 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Espresso Capital Partners LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
103 Wigmore Street |
|
London |
|
W1U 1QS |