Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 OC430849 EQMAR TRADING DMCC SEA BREEZE CONSULTING PTE LTD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC430849 2024-12-31 OC430849 2025-12-31 OC430849 2025-01-01 2025-12-31 OC430849 frs-core:CurrentFinancialInstruments 2025-12-31 OC430849 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC430849 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC430849 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 OC430849 frs-bus:SmallEntities 2025-01-01 2025-12-31 OC430849 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC430849 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC430849 frs-countries:EnglandWales 2025-01-01 2025-12-31 OC430849 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 OC430849 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 OC430849 2023-12-31 OC430849 2024-12-31 OC430849 2024-01-01 2024-12-31 OC430849 frs-core:CurrentFinancialInstruments 2024-12-31
Registered number: OC430849
AE Group (Europe) LLP
Financial Statements
For The Year Ended 31 December 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
AE Group (Europe) LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
AE Group (Europe) LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: OC430849

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 6,167,018 |  | 6,167,018 |
Cash at bank and in hand |  | - |  | 1,872 |
|  | 6,167,018 |  | 6,168,890 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,106,339 ) |  | (4,105,097 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,060,679 |  | 2,063,793
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,060,679 |  | 2,063,793
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 2,060,679 |  | 2,063,793
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 2,060,679 |  | 2,063,793 |
|  |  | 2,060,679 |  | 2,063,793
|  |  | 2,060,679 |  | 2,063,793
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 2,060,679 |  | 2,063,793
|  |  | 2,060,679 |  | 2,063,793

Page 1
Page 2
AE Group (Europe) LLP
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

SEA BREEZE CONSULTING PTE LTD Designated Member
08/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
AE Group (Europe) LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
AE Group (Europe) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC430849 . The Registered Office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,100,566 |  | 6,100,566
Other debtors | 66,452 |  | 66,452
| 6,167,018 |  | 6,167,018

Page 3
Page 4
AE Group (Europe) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 78
Other creditors | 4,106,339 |  | 4,105,019
| 4,106,339 |  | 4,105,097

Page 4