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Registered No. OC424014 (England and Wales)
MS COMMUNICATION SERVICES LLP Unaudited accounts for the year ended 30 September 2025
MS COMMUNICATION SERVICES LLP LLP Information for the year ended 30 September 2025
Designated members
Yury Lvov
Transas Eurasia Limited
Registered Number
OC424014 (England and Wales)
Registered Office
167-169 Great Portland Street London W1W 5PF England
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MS COMMUNICATION SERVICES LLP Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
3
1,195
2,389
Current assets
Debtors
304,632
273,820
Cash at bank and in hand
5,059
75,081
309,691
348,901
Creditors: amounts falling due within one year
4
(273,659)
(222,269)
Net current assets
36,032
126,632
Net assets attributable to members
37,227
129,021
Represented by:
Members' other interests
Members' capital classified as equity
2,336
2,336
Other reserves
34,891
126,685
37,227
129,021
37,227
129,021
Total members' interests
Members' other interests
37,227
129,021
37,227
129,021
For the year ending 30 September 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 27 April 2026.
Yury Lvov Designated member Limited Liability Partnership Registration No. OC424014
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MS COMMUNICATION SERVICES LLP Notes to the Accounts for the year ended 30 September 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
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:
Plant & machinery
33.33%
2
Statutory information
MS COMMUNICATION SERVICES LLP is a limited liability partnership, incorporated in England and Wales, registration number OC424014. Its registered office is 167-169 Great Portland Street, London, W1W 5PF, England.
3
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 October 2024
3,583
At 30 September 2025
3,583
Depreciation
At 1 October 2024
1,194
Charge for the year
1,194
At 30 September 2025
2,388
Net book value
At 30 September 2025
1,195
At 30 September 2024
2,389
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MS COMMUNICATION SERVICES LLP Notes to the Accounts for the year ended 30 September 2025
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
51,390
-
Other creditors
222,269
222,269
273,659
222,269
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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