REGISTERED NUMBER: OC313708 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Arapaho Subs LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

D S Nahil

Mrs M K Nahil

REGISTERED OFFICE:

27 The Burges

Coventry

West Midlands

CV1 1HL

REGISTERED NUMBER:

OC313708 (England and Wales)

CURRENT ASSETS

Debtors

4

-

90,981

Cash at bank and in hand

-

189,006

-

279,987

CREDITORS

Amounts falling due within one year

5

-

113,249

NET CURRENT ASSETS

-

166,738

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

166,738

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

-

166,738

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

-

166,738

Amounts due from members

4

-

(8,747

)

-

157,991

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 December 2025 and were signed by:

D S Nahil - Designated member

1.	STATUTORY INFORMATION

Arapaho Subs LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial reporting Standard applicable in the UK and Republic of Ireland" and the companies Act 2006.

The financial statements have been prepared under historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - 11 ).

4.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Amounts due from members

-

8,747

Prepayments

-

3,000

-

11,747

Amounts falling due after more than one year:

Trade debtors

-

5,810

Other debtors

-

3,000

Miyun Sub Ltd -debtor

-

70,424

-

79,234

Aggregate amounts

-

90,981

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

25,833

Trade creditors

-

5,441

Subway Coventry Ltd

-

47,836

Social security and other taxes

-

(24

)

VAT

-

6,807

Nahil Property Ltd

-

10,000

Interco - Nahil Consulting

-

13,457

N S Subs - Other creditor

-

3,899

-

113,249

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.25

31.3.24

£

£

Amounts owed to members in respect of profits

-

166,738

Falling due within one year

-

166,738

In the event of a winding up the amounts in "Loans and other debts due to members" will rank equally with unsecured creditors.