1 April 2024 false No description of principal activity Taxfiler 2024.6 OC449642business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC4496422024-03-31 OC4496422024-04-012025-03-31 OC449642business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 OC449642business:FilletedAccounts2024-04-012025-03-31 OC4496422025-03-31 OC449642business:PartnerLLP12024-04-012025-03-31 OC449642business:PartnerLLP22024-04-012025-03-31 OC449642business:RegisteredOffice2024-04-012025-03-31 OC4496422024-03-31 OC449642core:WithinOneYear2025-03-31 OC449642core:WithinOneYear2024-03-31 OC449642core:AfterOneYear2025-03-31 OC449642core:AfterOneYear2024-03-31 OC449642core:ShareCapital2025-03-31 OC449642core:ShareCapital2024-03-31 OC449642business:SmallEntities2024-04-012025-03-31 OC449642core:MotorVehicles2024-04-012025-03-31 OC449642countries:EnglandWales2024-04-012025-03-31 OC449642core:MotorVehicles2024-03-31 OC449642core:MotorVehicles2025-03-31 OC449642core:AdditionsToInvestments2025-03-31 OC4496422023-10-252024-03-31 iso4217:GBP xbrli:pure
Registered No. OC449642 (England and Wales)
Topspin Tennis Partners Llp Unaudited accounts for the year ended 31 March 2025
Topspin Tennis Partners Llp LLP Information for the year ended 31 March 2025
Designated members
Mrs Erika Monserrat Yerizim Olvera Torres
Mr Jonathan Alexander Smith
Registered Number
OC449642 (England and Wales)
Registered Office
21c Norland Square London London W11 4PU England
Accountants
Mccountants Limited 2 North Street Charminster Dorchester Dorset DT2 9QS
- 2 -
Topspin Tennis Partners Llp Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
210,000 
150,000 
Investments
89,537 
- 
299,537 
150,000 
Current assets
Cash at bank and in hand
233,960 
82,974 
Creditors: amounts falling due within one year
(129,671)
(45,373)
Net current assets
104,289 
37,601 
Total assets less current liabilities
403,826 
187,601 
Creditors: amounts falling due after more than one year
(213,008)
(124,381)
Net assets attributable to members
190,818 
63,220 
Represented by:
Loans and other debts due to members
190,816 
63,218 
Members' other interests
Members' capital classified as equity
2 
2 
190,818 
63,220 
Total members' interests
Loans and other debts due to members
190,816 
63,218 
Members' other interests
2 
2 
190,818 
63,220 
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 31 December 2025.
Mr Jonathan Alexander Smith Designated member Limited Liability Partnership Registration No. OC449642
- 3 -
Topspin Tennis Partners 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance method
2
Statutory information
Topspin Tennis Partners Llp is a limited liability partnership, incorporated in England and Wales, registration number OC449642. Its registered office is 21c Norland Square, London, London, W11 4PU, England.
3
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
160,000 
Additions
328,000 
Disposals
(198,000)
At 31 March 2025
290,000 
Depreciation
At 1 April 2024
10,000 
Charge for the year
70,000 
At 31 March 2025
80,000 
Net book value
At 31 March 2025
210,000 
At 31 March 2024
150,000 
4
Investments
Other investments 
Cost
£ 
At 1 April 2024
- 
Additions
89,537 
At 31 March 2025
89,537 
- 4 -
Topspin Tennis Partners Llp Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
14,696 
6,571 
Trade creditors
83,853 
38,052 
Taxes and social security costs
29,182 
- 
Accruals
1,940 
750 
129,671 
45,373 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
213,008 
124,381 
7
Loans and other debts due to members
2025 
2024 
£ 
£ 
Loans from members
22,577 
Amounts due to members in respect of profits
190,816 
40,641 
190,816 
63,218 
Amounts falling due within one year
190,816 
63,218 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -