Limited Liability Partnership registration number OC442433 (England and Wales)
TOUR AGAIN LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
TOUR AGAIN LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TOUR AGAIN LLP
BALANCE SHEET
AS AT 5 APRIL 2025
05 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
117,182
29,139
Current assets
Debtors
4
3,148,296
6,815,890
Cash at bank and in hand
934,015
3,723,072
4,082,311
10,538,962
Creditors: amounts falling due within one year
5
(317,823)
(2,760,409)
Net current assets
3,764,488
7,778,553
Total assets less current liabilities and net assets attributable to members
3,881,670
7,807,692
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
3,881,670
7,807,692

For the financial year ended 5 April 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 9 March 2026 and are signed on their behalf by:
09 March 2026
Mr F Gibson
Designated member
Limited Liability Partnership registration number OC442433 (England and Wales)
TOUR AGAIN LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 2 -
1
Accounting policies
Limited liability partnership information

Tour Again 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
Accounting convention

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the amounts receivable for live performances, merchandise sales, and recharged expenses net of Value Added Tax.

1.3
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% straight line
1.4
Financial instruments

The limited liability partnership 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, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

1.5
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.

TOUR AGAIN LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.6

Deferred income

Where sales invoices are raised in advance of live performances, this income is deferred until the period in which the live performance takes place. The corresponding debtor and deferred income are offset to reflect that the sales invoices are not due for payment until after the year end.

2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 6 April 2024
44,292
Additions
129,396
At 5 April 2025
173,688
Depreciation and impairment
At 6 April 2024
15,153
Depreciation charged in the year
41,353
At 5 April 2025
56,506
Carrying amount
At 5 April 2025
117,182
At 5 April 2024
29,139
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
175,588
2,580,887
Other debtors
2,972,708
4,235,003
3,148,296
6,815,890
TOUR AGAIN LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
110,817
675,455
Taxation and social security
38,265
207,527
Other creditors
168,741
1,877,427
317,823
2,760,409
6
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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