ISLAND ROW LLP

	Page
Abridged Statement of Financial Position	1—2
Reconciliation of Members' Interests	3—5
Notes to the Abridged Financial Statements	5

Registered number: OC317189

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,500		4,500

			4,500		4,500
CURRENT ASSETS
Debtors		2,138		1,302
Cash at bank and in hand		33		34

		2,171		1,336
Creditors: Amounts Falling Due Within One Year		(2,100 )		(1,445 )

NET CURRENT ASSETS (LIABILITIES)			71		(109 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,571		4,391

NET ASSETS ATTRIBUTABLE TO MEMBERS			4,571		4,391

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		110		-

			110		-

Equity
Members' other interests
Other reserves		4,461		4,391

			4,461		4,391

			4,571		4,391

TOTAL MEMBERS' INTEREST
Amounts due from members			(2,135)		(1,299)
Loans and other debts due to members within one year			110		-
Members' other interests			4,461		4,391

			2,436		3,092

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ISLAND ROW LLP

Abridged Statement of Financial Position (continued)

As At 5 April 2025

For the year ending 5 April 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 Income Statement.

All of the LLP's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 5 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

MR JASON AVRAAMIDES

Designated Member

06/04/2025

The notes on page 5 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Members'Capital classified as Debt
	£	£	£	£
Balance at 6 April 2023	-	4,266	4,266	-
Profit/(loss) for the financial year available for discretionary division among members	-	(1,299 )	(1,299 )	-

Members' interests after profit/(loss) for the year	-	2,967	2,967	-
Other divisions of profits (losses)	-	1,299	1,299	-
Drawings	-	-	-	-
Other Movements	-	125	125	-

Amounts due to members	-	-	-	-
Amounts due from members	-	-	-	-

As at 5 April 2024 and 6 April 2024	-	4,391	4,391	-


Profit/(loss) for the financial year available for discretionary division among members	-	(836 )	(836 )	-

Members' interests after profit/(loss) for the year	-	3,555	3,555	-
Other divisions of profits (losses)	-	836	836	-
Drawings	-	-	-	-
Other Movements	-	70	70	110

Amounts due to members	-	-	-	110
Amounts due from members	-	-	-	-

As at 5 April 2025	-	4,461	4,461	110

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total Debts	Total members' interest
	£	£	£
Balance at 6 April 2023	-	-	4,266
Profit/(loss) for the financial year available for discretionary division among members	-	-	(1,299 )

Members' interests after profit/(loss) for the year	-	-	2,967

...CONTINUED

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ISLAND ROW LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 5 April 2025

Other divisions of profits (losses)	(1,299)	(1,299)	-
Drawings	-	-	-
Other Movements	-	-	125

Amounts due to members	-	-	-
Amounts due from members	(1,299)	(1,299)	-

As at 5 April 2024 and 6 April 2024	(1,299)	(1,299)	3,092


Profit/(loss) for the financial year available for discretionary division among members	-	-	(836 )

Members' interests after profit/(loss) for the year	(1,299)	(1,299)	2,256
Other divisions of profits (losses)	(836)	(836)	-
Drawings	-	-	-
Other Movements	-	110	180

Amounts due to members	-	110	-
Amounts due from members	(2,135)	(2,135)	-

As at 5 April 2025	(2,135)	(2,025)	2,436

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ISLAND ROW LLP

Notes to the Abridged Financial Statements

For The Year Ended 5 April 2025

1. General Information

ISLAND ROW LLP is a limited liability partnership, incorporated in England & Wales, registered number OC317189 . The Registered Office is Suite 80, 5 Liberty Square, Kings Hill, WEST MALLING, Kent, ME19 4AU.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 6 April 2024	4,500

As at 5 April 2025	4,500

Net Book Value
As at 5 April 2025	4,500

As at 6 April 2024	4,500

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