UNIVERSITE EUROPEENNE LLP - Filleted accounts

Registered number

OC348224

UNIVERSITE EUROPEENNE LLP

Filleted Accounts

31 August 2025

UNIVERSITE EUROPEENNE LLP
Registered number:		OC348224
Balance Sheet
as at 31 August 2025
Notes		2025		2024
£			£
Current assets
Cash at bank and in hand		2,963		5,747

Creditors: amounts falling due within one year	3	(1,620)		(1,620)

Net current assets		1,343		4,127

Total assets less current liabilities		1,343		4,127



Net assets attributable to members		1,343		4,127

Represented by:
Loans and other debts due to members	4	343		3,127

Members' other interests
Members' capital classified as equity		1,000		1,000

		1,343		4,127

Total members' interests
Loans and other debts due to members	4	343		3,127
Members' other interests		1,000		1,000

		1,343		4,127

For the year ended 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.

These accounts were approved by the members on 21 May 2026 and signed on their behalf by:


Marco Paret
Designated member

UNIVERSITE EUROPEENNE LLP
Notes to the Accounts
for the year ended 31 August 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.

	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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	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.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the LLP	-		-


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Other creditors	1,620		1,620


4	Loans and other debts due to members	2025		2024
£			£

	Loans from members	343		3,127

	Amounts falling due within one year	343		3,127

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


5	Other information

	UNIVERSITE EUROPEENNE LLP is a limited liability partnership incorporated in England. Its registered office is:
	Unit 10-11 Innovation Place
	Douglas Drive
	Godalming
	England
	GU7 1JX