9 July 2024 false No description of principal activity Taxfiler 2024.6 OC452982 business:LimitedLiabilityPartnershipLLP 2024-07-09 2025-12-31 OC452982 2024-07-08 OC452982 2024-07-09 2025-12-31 OC452982 business:AuditExempt-NoAccountantsReport 2024-07-09 2025-12-31 OC452982 business:FilletedAccounts 2024-07-09 2025-12-31 OC452982 2025-12-31 OC452982 business:PartnerLLP2 2024-07-09 2025-12-31 OC452982 business:PartnerLLP5 2024-07-09 2025-12-31 OC452982 business:RegisteredOffice 2024-07-09 2025-12-31 OC452982 core:WithinOneYear 2025-12-31 OC452982 core:ShareCapital 2025-12-31 OC452982 core:RetainedEarningsAccumulatedLosses 2025-12-31 OC452982 business:SmallEntities 2024-07-09 2025-12-31 OC452982 countries:EnglandWales 2024-07-09 2025-12-31 OC452982 core:ComputerEquipment 2024-07-08 OC452982 core:ComputerEquipment 2024-07-09 2025-12-31 OC452982 core:ComputerEquipment 2025-12-31 iso4217:GBP xbrli:pure
Registered No. OC452982 (England and Wales)
Jl Dyas Llp Unaudited accounts for the period from 9 July 2024 to 31 December 2025
Jl Dyas Llp LLP Information for the period from 9 July 2024 to 31 December 2025
Designated members
Mr Jonathan Luke Dyas
Mr Robin Timothy Newman
Registered Number
OC452982 (England and Wales)
Registered Office
167-169 Great Portland Street London W1W 5PF United Kingdom
Accountants
SC Tax Advisers and Accountants 41 Southgate Street Winchester SO23 9EH
- 2 -
Jl Dyas Llp Statement of financial position as at 31 December 2025
2025
Notes
£
Current assets
Cash at bank and in hand
19,012
Creditors: amounts falling due within one year
4
(897)
Net current assets
18,115
Net assets attributable to members
18,115
Represented by:
Loans and other debts due to members
5
(92,544)
Members' other interests
Members' capital classified as equity
151,129
Other reserves
(40,470)
110,659
18,115
Total members' interests
Loans and other debts due to members
(92,544)
Members' other interests
110,659
18,115
For the period ending 31 December 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 23 January 2026.
Mr Jonathan Luke Dyas Designated member Limited Liability Partnership Registration No. OC452982
- 3 -
Jl Dyas Llp Notes to the Accounts for the period from 9 July 2024 to 31 December 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
2
Statutory information
Jl Dyas Llp is a limited liability partnership, incorporated in England and Wales, registration number OC452982. Its registered office is 167-169 Great Portland Street, London, W1W 5PF, United Kingdom.
3
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 9 July 2024
-
Additions
957
At 31 December 2025
957
Depreciation
Charge for the period
957
At 31 December 2025
957
Net book value
At 31 December 2025
-
4
Creditors: amounts falling due within one year
2025
£
Accruals
897
5
Loans and other debts due to members
2025
£
Amounts due to members in respect of profits
(92,544)
Amounts falling due within one year
(92,544)
6
Transactions with related parties
The balance of £113,487 represents drawings received from Eleos Law LLP in excess of the member’s capital contribution. These amounts were not taxable profit allocations in the UK, as the overseas LLP was loss-making in the relevant periods.
- 4 -
Jl Dyas Llp Notes to the Accounts for the period from 9 July 2024 to 31 December 2025
7
Average number of employees
During the period the average number of employees was 0.
- 5 -