Registered No. NC001354 (Northern Ireland)
Neptune Blaris LLP
Unaudited accounts
for the year ended 31 March 2025
Neptune Blaris LLP
Statement of financial position
as at 31 March 2025
Investments
2,287,228
2,287,228
Debtors
1,906,650
1,609,105
Cash at bank and in hand
86
29
Creditors: amounts falling due within one year
(685)
(660)
Net current assets
1,906,051
1,608,474
Net assets attributable to members
4,193,279
3,895,702
Loans and other debts due to members
4,193,279
3,895,702
Loans and other debts due to members
4,193,279
3,895,702
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.
Fox Whiskey Limited
Designated member
Limited Liability Partnership Registration No. NC001354
Neptune Blaris 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.
Having reviewed the resources available, the members of Neptune Blaris LLP believe that the company has adequate resources to continue in operational existence for at least a period of 12 months from date of approval of these financial statements. Accordingly, Neptune Blaris LLP continues to adopt the going concern basis in preparation of its financial statements.
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 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.
Investments are included at cost less accumulated impairment.
Neptune Blaris LLP is a limited liability partnership, incorporated in Northern Ireland, registration number NC001354. Its registered office is Unit 2, 21 Old Channel Road, Belfast, Antrim, BT3 9DE, Northern Ireland.
3
Investments
Subsidiary undertakings
At 31 March 2025
2,287,228
4
Creditors: amounts falling due within one year
2025
2024
5
Loans and other debts due to members
2025
2024
Amounts due to members in respect of profits
4,193,279
3,895,702
Amounts falling due within one year
4,193,279
3,895,702
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
Neptune Blaris LLP
Notes to the Accounts
for the year ended 31 March 2025
6
Transactions with related parties
Included in other debtors are amounts due from connected companies of £1,906,650 (2024: £1,609,105).
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).