REGISTERED NUMBER: OC352662 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EA (UK) LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

E Evagora FCA

T Vassiliades FCA

C Stylianou FCCA

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

OC352662 (England and Wales)

FIXED ASSETS

Intangible assets

4

59,418

69,225

Tangible assets

5

198,472

163,406

257,890

232,631

CURRENT ASSETS

Debtors

6

787,134

770,199

Cash at bank

82,371

215,950

869,505

986,149

CREDITORS

Amounts falling due within one year

7

397,505

464,673

NET CURRENT ASSETS

472,000

521,476

TOTAL ASSETS LESS CURRENT LIABILITIES

729,890

754,107

CREDITORS

Amounts falling due after more than one year

8

86,120

87,366

NET ASSETS ATTRIBUTABLE TO MEMBERS

643,770

666,741

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

596,352

610,516

MEMBERS' OTHER INTERESTS

Members' capital classified as

equity

47,418

56,225

643,770

666,741

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

596,352

610,516

Members' other interests

47,418

56,225

643,770

666,741

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 22 December 2025 and were signed by:

E Evagora FCA - Designated member

T Vassiliades FCA - Designated member

1.	STATUTORY INFORMATION

EA (UK) 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" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition

Turnover represents the amounts recoverable for the services provided to clients, excluding Value Added Tax, under contractual obligations which are performed gradually over time.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the LLP), then revenue is recognised only if it is probable that the event will occur.

Amounts recoverable under contracts

Amounts recoverable under contracts represent work done at the year-end where a continuing right to receive income exists and is valued at the estimated amount recoverable in excess of fees already rendered on account.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

259,858

AMORTISATION

At 1 April 2024

190,633

Charge for year

9,807

At 31 March 2025

200,440

NET BOOK VALUE

At 31 March 2025

59,418

At 31 March 2024

69,225

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

159,041

198,224

98,741

456,006

Additions

30,768

117,402

-

148,170

Disposals

-

(112,320

)

-

(112,320

)

At 31 March 2025

189,809

203,306

98,741

491,856

DEPRECIATION

At 1 April 2024

146,620

58,009

87,971

292,600

Charge for year

8,364

28,640

8,605

45,609

Eliminated on disposal

-

(44,825

)

-

(44,825

)

At 31 March 2025

154,984

41,824

96,576

293,384

NET BOOK VALUE

At 31 March 2025

34,825

161,482

2,165

198,472

At 31 March 2024

12,421

140,215

10,770

163,406

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

165,220

Additions

88,627

Disposals

(112,320

)

At 31 March 2025

141,527

DEPRECIATION

At 1 April 2024

48,425

Charge for year

19,400

Eliminated on disposal

(44,825

)

At 31 March 2025

23,000

NET BOOK VALUE

At 31 March 2025

118,527

At 31 March 2024

116,795

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

640,362

620,589

Amounts recoverable on contract

92,979

76,482

Other debtors

53,793

73,128

787,134

770,199

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,600

24,600

Hire purchase contracts

48,621

71,363

Trade creditors

25,387

48,642

Taxation and social security

194,352

196,320

Other creditors

104,545

123,748

397,505

464,673

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,008

50,704

Hire purchase contracts

63,112

36,662

86,120

87,366

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

47,608

75,304

Hire purchase contracts

111,733

108,025

159,341

183,329

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with other creditors on a winding up.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is E Evagora FCA.