Limited Liability Partnership registration number OC422311 (England and Wales)
IMONTOUR LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
IMONTOUR LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
IMONTOUR LLP
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
510
680
Current assets
Debtors
4
17,207
14,239
Cash at bank and in hand
57,401
29
74,608
14,268
Creditors: amounts falling due within one year
5
(31,411)
(14,948)
Net current assets/(liabilities)
43,197
(680)
Total assets less current liabilities and net assets attributable to members
43,707
-
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
43,707
5,556
Members' other interests
Other reserves classified as equity
-
(5,556)
43,707
-

For the financial year ended 31 March 2025 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 19 January 2026 and are signed on their behalf by:
19 January 2026
Ms Imelda May Higham
Designated member
Limited Liability Partnership registration number OC422311 (England and Wales)
IMONTOUR LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Limited liability partnership information

IMONTOUR LLP is a limited liability partnership incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, W1T 3LJ.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover represents the amounts receivable for artist fee, net of VAT.

1.3
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the m embers' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% WDV

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The limited liability partnership only has basic financial instruments.

IMONTOUR LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
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 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 unless the arrangement constitutes a financing transaction.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was: 0 (2024-0)

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
1,039
Depreciation and impairment
At 1 April 2024
359
Depreciation charged in the year
170
At 31 March 2025
529
Carrying amount
At 31 March 2025
510
At 31 March 2024
680
IMONTOUR LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,043
4,443
Other debtors
7,164
9,796
17,207
14,239
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,976
10,538
Other creditors
22,435
4,410
31,411
14,948
6
Deferred income
2025
2024
£
£
Other deferred income
20,243
-
2025-03-31 2024-04-01 false false 19 January 2026 CCH Software CCH Accounts Production 2025.300 false OC422311 2024-04-01 2025-03-31 OC422311 2025-03-31 OC422311 bus:PartnerLLP1 2024-04-01 2025-03-31 OC422311 2023-04-01 2024-03-31 OC422311 bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC422311 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC422311 bus:FRS102 2024-04-01 2025-03-31 OC422311 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC422311 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares