Fresh Cash Pawn LLP - Filleted accounts

Fresh Cash Pawn LLP
Registered number:	OC340188
Balance Sheet
as at 30 September 2025
Notes		2025		2024
US$			US$

Current assets
Debtors	4	-		619,712
Cash at bank and in hand		-		1,627
		-		621,339

Creditors: amounts falling due within one year	5	-		(2,746,676)

Net current liabilities		-		(2,125,337)

Total assets less current liabilities		-		(2,125,337)


Net liabilities attributable to members		-		(2,125,337)

Represented by:
Loans and other debts due to members	6	-		(2,125,032)

Members' other interests
Fair value reserve		-		(305)

		-		(2,125,337)

Total members' interests
Loans and other debts due to members	6	-		(2,125,032)
Members' other interests		-		(305)

		-		(2,125,337)

For the year ended 30 September 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 9 January 2026 and signed on their behalf by:


K A Hickson on behalf of Millward Investments Ltd
Designated member

Fresh Cash Pawn LLP
Notes to the Accounts
for the year ended 30 September 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.

	Going concern
	The LLP ceased trading on 30 September 2025 and the financial statements have been prepared on a basis other than the going concern basis. The basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date.

	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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees		2025	2024
Number				Number

	Average number of persons employed by the LLP		-	-


3	Intangible fixed assets			US$
	Copyrights:

	Cost
	At 1 October 2024			3,000
	Disposals			(3,000)
	At 30 September 2025			-

	Amortisation
	At 1 October 2024			3,000
	On disposals			(3,000)
	At 30 September 2025			-

	Net book value
	At 30 September 2025			-

	Copyrights have been written off in equal annual instalments over their estimated economic life of 5 years.

4	Debtors		2025	2024
US$				US$

	Other debtors		-	619,712


5	Creditors: amounts falling due within one year	2025		2024
US$			US$

	Other creditors	-		2,746,676


6	Loans and other debts due to members	2025		2024
US$			US$

	Amounts due to members in respect of profits	-		(2,125,032)

	Amounts falling due after more than one year	-		(2,125,032)

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

7	Fair value reserve	2025		2024
US$			US$

	At 1 October 2024	(305)		(305)
	Other movements	305		-

	At 30 September 2025	-		(305)


8	Controlling party

	There is no ultimate controlling party.

9	Other information

	Fresh Cash Pawn LLP is a limited liability partnership incorporated in England. Its registered office is:
	1st Floor, 8 Bridle Close
	Kingston Upon Thames
	Surrey
	KT1 2JW