Studio Egret West LLP
Annual Report and Unaudited Financial Statements
For the year ended 30 September 2025
Pages for Filing with Registrar
Limited Liability Partnership Registration No. OC310622 (England and Wales)
Studio Egret West LLP
Contents
Page
Balance sheet
1 - 2
Reconciliation of members' interests
3 - 4
Notes to the financial statements
5 - 6
Studio Egret West LLP
Balance Sheet
As at 30 September 2025
Page 1
2025
2024
£
£
£
£
Current assets
Debtors
3
485
485
Cash and cash equivalents
4,675
4,784
5,160
5,269
Net current assets
5,160
5,269
Represented by:
Loans and other debts due to members within one year
Other amounts
3,740
3,740
Members' other interests
Members' capital classified as equity
2,000
2,000
Other reserves classified as equity
(580)
(471)
5,160
5,269
Total members' interests
Loans and other debts due to members
3,740
3,740
Members' other interests
1,420
1,529
5,160
5,269

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.

For the financial year ended 30 September 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.

Studio Egret West LLP
Balance Sheet (Continued)
As at 30 September 2025
Page 2
The financial statements were approved by the members and authorised for issue on 13 March 2026 and are signed on their behalf by:
13 March 2026
D West
Designated member
Limited Liability Partnership Registration No. OC310622
Studio Egret West LLP
Reconciliation of Members' Interests
For the year ended 30 September 2025
Page 3
Current financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
Members'
Interests
Members' capital
Other reserves
Total
Other amounts
Total
Total
2025
£
£
£
£
£
£
Members' interests at 1 October 2024
2,000
(471)
1,529
3,740
3,740
5,269
Loss for the financial year available for discretionary division among members
-
(109)
(109)
-
-
(109)
Members' interests after loss for the year
2,000
(580)
1,420
3,740
3,740
5,160
Members' interests at 30 September 2025
2,000
(580)
1,420
3,740
3,740
5,160
Studio Egret West LLP
Reconciliation of Members' Interests (Continued)
For the year ended 30 September 2025
Page 4
Prior financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
Members'
Interests
Members' capital
Other reserves
Total
Other amounts
Total
Total
2024
£
£
£
£
£
£
Members' interests at 1 October 2023
2,000
(412)
1,588
3,740
3,740
5,328
Loss for the financial year available for discretionary division among members
-
(59)
(59)
-
-
(59)
Members' interests after loss for the year
2,000
(471)
1,529
3,740
3,740
5,269
Members' interests at 30 September 2024
2,000
(471)
1,529
3,740
3,740
5,269
Studio Egret West LLP
Notes to the Financial Statements
For the year ended 30 September 2025
Page 5
1
Accounting policies
Limited liability partnership information

Studio Egret West LLP is a limited liability partnership incorporated in England and Wales. The registered office is 3 Brewhouse Yard, London, EC1V 4JQ.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
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.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

Where there exists an asset and liability component in respect of an individual member’s participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net.

1.3
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.

Studio Egret West LLP
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 6
1.4
Financial instruments

The limited liability partnership only has basic financial instruments measured at amortised cost with no financial instruments classified as other or basic instruments at fair value.

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
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
485
485
4
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.

5
Related party transactions

At the balance sheet date, included within other debtors is an amount of £485 (2024: £485) due from a related party, Studio Egret West Limited.

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