Acorah Software Products - Accounts Production 18.1.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 OC417588 Edan International Limited Ms Eveline Diatta Wilfried Emmanuel Andre Yinda true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC417588 2024-06-30 OC417588 2025-06-30 OC417588 2024-07-01 2025-06-30 OC417588 frs-core:CurrentFinancialInstruments 2025-06-30 OC417588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 OC417588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 OC417588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 OC417588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 OC417588 frs-core:OtherResidualIntangibleAssets 2025-06-30 OC417588 frs-core:OtherResidualIntangibleAssets 2024-06-30 OC417588 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC417588 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC417588 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 OC417588 frs-bus:SmallEntities 2024-07-01 2025-06-30 OC417588 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC417588 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC417588 1 2024-07-01 2025-06-30 OC417588 frs-countries:EnglandWales 2024-07-01 2025-06-30 OC417588 frs-bus:PartnerLLP1 2024-07-01 2025-06-30 OC417588 frs-bus:PartnerLLP2 2024-07-01 2025-06-30 OC417588 2023-06-30 OC417588 2024-06-30 OC417588 2023-07-01 2024-06-30 OC417588 frs-core:CurrentFinancialInstruments 2024-06-30 OC417588 frs-core:OtherReservesSubtotal 2023-06-30
Registered number: OC417588
Edan Broadcast TV LLP
Unaudited Financial Statements
For The Year Ended 30 June 2025
Adbell Advisory Limited
Edan Broadcast TV LLP
Contents
Contents

| Page
--- | ---
LLP Information | 1
Balance Sheet | 2—3
Reconciliation of Members' Interests | 4—6
Notes to the Financial Statements | 6—8

Page 1
Edan Broadcast TV LLP
LLP Information
For The Year Ended 30 June 2025
LLP Information

Designated Members | Edan International Limited
| Ms Eveline Diatta
LLP Registration Number | OC417588
Registered Office | Birchin Court
| 20 Birchin Lane
| London
| EC3V 9DJ
Accountants | Adbell Advisory Limited
| Birchin Court
| 20 Birchin Lane
| London
| EC3V 9DJ

Page 1
Page 2
Edan Broadcast TV LLP
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: OC417588

| 2025 | 2024
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Tangible Assets | 5 |  | 68,123 |  | 68,123
|  |  | 68,123 |  | 68,123
CURRENT ASSETS
Debtors | 6 | 7,472,495 |  | 7,471,204 |
Cash at bank and in hand |  | 75,752 |  | 27,535 |
|  | 7,548,247 |  | 7,498,739 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,006 ) |  | (3,161 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,546,241 |  | 7,495,578
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,614,364 |  | 7,563,701
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 7,614,364 |  | 7,563,701
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 707,636 |  | 45,484 |
Other amounts |  | 6,906,602 |  | 7,518,088 |
|  |  | 7,614,238 |  | 7,563,572
Equity
Members' other interests
Members' capital |  | 126 |  | 129 |
|  |  | 126 |  | 129
|  |  | 7,614,364 |  | 7,563,701
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 7,614,238 |  | 7,563,572
Members' other interests |  |  | 126 |  | 129
|  |  | 7,614,364 |  | 7,563,701

Page 2
Page 3
Edan Broadcast TV LLP
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Edan International Limited Designated Member
14/05/2026

The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Edan Broadcast TV LLP
Reconciliation of Members' Interests
For The Year Ended 30 June 2025
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Members'Capital classified as Equity | Other Reserves | Total Equity | Members'Capital classified as Debt
| $ | $ | $ | $
Amounts due to members | - | - | - | 45,484
Balance at 1 July 2023 | 129 | - | 129 | 45,484
Profit/(loss) for the financial year available for discretionary division among members | - | 181,151 | 181,151 | -
Members' interests after profit/(loss) for the year | 129 | 181,151 | 181,280 | 45,484
Other divisions of profits (losses) | - | (181,151) | (181,151) | -
Drawings | - | - | - | -
Amounts due to members | - | - | - | 45,484
As at 30 June 2024 and 1 July 2024 | 129 | - | 129 | 45,484
Profit/(loss) for the financial year available for discretionary division among members | - | 238,237 | 238,237 | -
Members' interests after profit/(loss) for the year | 129 | 238,237 | 238,366 | 45,484
Other divisions of profits (losses) | - | (238,237) | (238,237) | -
Introduced by members | 126 | - | 126 | -
Drawings | - | - | - | -
Repayment of Capital | (129) | - | (129) | 129
Other Movements | - | - | - | 662,023
Amounts due to members | - | - | - | 707,636
As at 30 June 2025 | 126 | - | 126 | 707,636

Page 4
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Edan Broadcast TV LLP
Reconciliation of Members' Interests (continued)
For The Year Ended 30 June 2025

| DEBT
--- | ---
| Loans and other debts due to members less any amounts due from members in debtors
| Other amounts | Total Debts | Total members' interest
| $ | $ | $
Amounts due to members | 7,490,935 | 7,536,419 | -
Balance at 1 July 2023 | 7,490,935 | 7,536,419 | 7,536,548
Profit/(loss) for the financial year available for discretionary division among members | - | - | 181,151
Members' interests after profit/(loss) for the year | 7,490,935 | 7,536,419 | 7,717,699
Other divisions of profits (losses) | 181,151 | 181,151 | -
Drawings | (153,998) | (153,998) | (153,998)
Amounts due to members | 7,518,088 | 7,563,572 | -
As at 30 June 2024 and 1 July 2024 | 7,518,088 | 7,563,572 | 7,563,701
Profit/(loss) for the financial year available for discretionary division among members | - | - | 238,237
Members' interests after profit/(loss) for the year | 7,518,088 | 7,563,572 | 7,801,938
Other divisions of profits (losses) | 238,237 | 238,237 | -
Introduced by members | - | - | 126
Drawings | (849,723) | (849,723) | (849,723)
Repayment of Capital | - | 129 | -
Other Movements | - | 662,023 | 662,023
Amounts due to members | 6,906,602 | 7,614,238 | -
As at 30 June 2025 | 6,906,602 | 7,614,238 | 7,614,364

Page 5
Page 6
Edan Broadcast TV LLP
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Edan Broadcast TV LLP is a limited liability partnership, incorporated in England & Wales, registered number OC417588 . The Registered Office is Birchin Court , 20 Birchin Lane, London, EC3V 9DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives.

Freehold | Nil

2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables 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, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, 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, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
...CONTINUED
Page 6
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Edan Broadcast TV LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Financial Instruments - continued
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into USD at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into USD at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Cash and cash equivalents
Cash and cash equivalents 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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| $
Cost
As at 1 July 2024 | 79,928
As at 30 June 2025 | 79,928
Amortisation
As at 1 July 2024 | 79,928
As at 30 June 2025 | 79,928
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold
| $
Cost
As at 1 July 2024 | 68,123
As at 30 June 2025 | 68,123
Net Book Value
As at 30 June 2025 | 68,123
As at 1 July 2024 | 68,123

Page 7
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Edan Broadcast TV LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Due within one year
Prepayments and accrued income | 734 |  | 604
Other debtors | 7,452,908 |  | 7,452,908
VAT | 18,853 |  | 17,692
| 7,472,495 |  | 7,471,204

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Trade creditors | 224 |  | -
Accruals and deferred income | 1,782 |  | 3,161
| 2,006 |  | 3,161

8. Ultimate Controlling Party
The LLP's ultimate controlling party is Wilfried Emmanuel Andre Yinda .
Page 8