C2 Technology LLP - Filleted accounts

Registered number

OC419897

C2 Technology LLP

Filleted Accounts

31 March 2025

C2 Technology LLP
Registered number:		OC419897
Balance Sheet
as at 31 March 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	2,408		2,481

Current assets
Debtors	4	48		361
Cash at bank and in hand		12,804		27,277
		12,852		27,638

Creditors: amounts falling due within one year	5	(158)		(157)

Net current assets		12,694		27,481

Net assets attributable to members		15,102		29,962

Represented by:
Loans and other debts due to members		14,652		29,512

Members' other interests
Members' capital classified as equity		450		450

		15,102		29,962

Total members' interests
Loans and other debts due to members		14,652		29,512
Members' other interests		450		450

		15,102		29,962

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 28 December 2025 and signed on their behalf by:


Mr D Bristow
Designated member

C2 Technology 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.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.




	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the LLP			-		-

3	Tangible fixed assets
		Plant and machinery etc				Total
£			£
	Cost
	At 1 April 2024	16,280				16,280
	Additions	1,665				1,665
	At 31 March 2025	17,945				17,945

	Depreciation
	At 1 April 2024	13,799				13,799
	Charge for the year	1,738				1,738
	At 31 March 2025	15,537				15,537

	Net book value
	At 31 March 2025	2,408				2,408
	At 31 March 2024	2,481				2,481

4	Debtors			2025		2024
£					£

	Trade debtors			-		-
	Other debtors			48		361
				48		361


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			8		7
	Other creditors			150		150
				158		157



6	Controlling party

	The company is controlled by the three members.

7	Other information

	C2 Technology LLP is a limited liability partnership incorporated in England. Its registered office is:
	18 Melville Court
	Goldhawk Road
	W12 9NY