Three Seven Eight Tours LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC437753

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	222,585		34,500
Cash at bank and in hand		123,318		-

		345,903		34,500
Creditors: Amounts Falling Due Within One Year	5	(151,493 )		(34,500 )

NET CURRENT ASSETS (LIABILITIES)			194,410		-

TOTAL ASSETS LESS CURRENT LIABILITIES			194,410		-

NET ASSETS ATTRIBUTABLE TO MEMBERS			194,410		-

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		194,410		-

			194,410		-

			194,410		-

TOTAL MEMBERS' INTEREST
Amounts due from members			-		(1,752)
Loans and other debts due to members within one year			194,410		-

			194,410		(1,752)

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Three Seven Eight Tours LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Ms Eve Jeffers Cooper

Designated Member

24/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Three Seven Eight Tours LLP is a limited liability partnership, incorporated in England & Wales, registered number OC437753 . The Registered Office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was as follows:

	2025	2024
Office and administration	2	2

	2	2

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Three Seven Eight Tours LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,196	32,298
Prepayments and accrued income	105,451	450
Other debtors	52,538	-
VAT	9,400	-
Amounts due from members	-	1,752

	222,585	34,500

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	136,490	53
VAT	-	4,972
Other creditors	15,003	2,518
Accruals and deferred income	-	26,957

	151,493	34,500

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