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SO304587falsefinancial services 2024-10-012025-09-30http://www.companieshouse.gov.uk/2024-09-30http://www.companieshouse.gov.uk/cd:CompanySecretary12024-10-012025-09-30http://www.companieshouse.gov.uk/cd:Director12024-10-012025-09-30http://www.companieshouse.gov.uk/cd:Director22024-10-012025-09-30http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2024-10-012025-09-30http://www.companieshouse.gov.uk/cd:Director32024-10-012025-09-30http://www.companieshouse.gov.uk/cd:Director42024-10-012025-09-30http://www.companieshouse.gov.uk/pt:MotorCars2025-09-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-10-012025-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-09-30http://www.companieshouse.gov.uk/2024-10-012025-09-30http://www.companieshouse.gov.uk/2024-09-30http://www.companieshouse.gov.uk/cd:FRS1022024-10-012025-09-30http://www.companieshouse.gov.uk/2025-09-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-10-012025-09-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: SO304587






IAEI LLP


ACCOUNTS

FOR THE YEAR ENDED 30/09/2025
























Prepared By:
Accounts Advice & Planning
St Andrews House
385 Hillington Road
Glasgow
Renfrewshire
G52 4BL


CONTENTS



		Page

Report of the Members		-

Profit and Loss Account		-

Balance Sheet		3

Notes to the Accounts		4


The following do not form part of the statutory financial statements:


Trading and Profit and Loss Account		-

Profit and Loss Account Summaries		-

Capital Accounts		-

Current Accounts		-


ACCOUNTS
FOR THE YEAR ENDED 30/09/2025





DESIGNATED MEMBERS
Andrew Singleton
Isobel Singleton
Iain Singleton
Elaine Macadie



SECRETARY
Andrew Singleton


REGISTERED OFFICE


COMPANY NUMBER
SO304587



ACCOUNTANTS
Accounts Advice & Planning
St Andrews House
385 Hillington Road
Glasgow
Renfrewshire
G52 4BL


BALANCE SHEET AT 30/09/2025

			2025		2024
	Notes		£		£

FIXED ASSETS

Tangible assets	2		104,696		-

CURRENT ASSETS

Debtors	3	40,999		-
Cash at bank and in hand		168,220		-
		209,219		-
CREDITORS: Amounts falling due within one year		152,119		-
NET CURRENT ASSETS			57,100		-
NET ASSETS ATTRIBUTABLE TO MEMBERS			161,796		-

LOANS AND OTHER DEBTS DUE TO MEMBERS			132,513		-
MEMBERS ' OTHER INTERESTS
			132,513		-

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members			132,513		-
			132,513		-
For the year ending 30/09/2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the members on 01/05/2026 and signed on their behalf by



.............................
Andrew Singleton
Designated Member




2. TANGIBLE FIXED ASSETS


	Motor Cars	Total
	£	£
Cost
Additions	104,696	104,696
At 30/09/2025	104,696	104,696
Depreciation
At 30/09/2025	-	-
Net Book Amounts
At 30/09/2025	104,696	104,696




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.




1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.




1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.




3. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	40,999	-
	40,999	-




4. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	-	-