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# ELDA RIVER EUROPE LLP

Company Registration Number
OC450390
(England and Wales)

Registered office: Suite 1, 7th Floor 50 Broadway, London, SW1H 0DB, United Kingdom

## Small Company Accounts

For the Year Ended 31 March 2026

Prepared in accordance with the small companies regime
of the Companies Act 2006 and FRS 102

1

# ELDA RIVER EUROPE LLP

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-9

2

# ELDA RIVER EUROPE LLP

## Balance sheet

As at 31 March 2026

| 2026 £ | 2025 £
Current assets | 186,284 | 66,248
Creditors: amounts falling due within one year | (6,526) | (7,130)
Net current assets (liabilities) | 179,758 | 59,118
Total assets less current liabilities | 179,758 | 59,118
Total net assets (liabilities) | 179,758 | 59,118
Capital and reserves | 179,758 | 59,118

3

# ELDA RIVER EUROPE LLP

## Balance sheet continued

For the year ending 31 March 2026 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.)

Designated Members' responsibilities:

- The members have not required the LLP to obtain an audit of its accounts for the year in question in accordance with section 476;
- The designated 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 accounts were approved by the Members and authorised for issue on 3 June 2026.

Steven Settles
Designated Member

4

# ELDA RIVER EUROPE LLP

## Notes to the Financial Statements

for the Year Ended 31 March 2026

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

# ELDA RIVER EUROPE LLP

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the small companies regime of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

6

# ELDA RIVER EUROPE LLP

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 0

7

# ELDA RIVER EUROPE LLP

## Notes to the Financial Statements (continued)

### 4. Debtors

Debtors comprise amounts receivable at the balance sheet date.

| 2026 £ | 2025 £
Trade and other debtors | 186,284 | 66,248

8

# ELDA RIVER EUROPE LLP

## Notes to the Financial Statements (continued)

### 5. Creditors: Amounts Falling Due Within One Year

Creditors due within one year comprise obligations falling due within twelve months of the balance sheet date.

| 2026 £ | 2025 £
Trade and other creditors due within one year | (6,526) | (7,130)

9