| AERO INVESTMENT EUROPE LLP |
| Members' Report |
|
| The members present their report and accounts for the year ended 25 September 2025. |
|
| Principal activities |
| The LLP's principal activity in the period was other holdings activities |
|
| Designated members |
| The following persons served as designated members during the year: |
|
|
SIMPLE FIDUCIARY FACTORING PLC |
|
Link The World Managent Limited |
|
| Policy with respect to members' drawings and subscription and repayment of members' capital |
| Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP. New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amount of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members. |
|
| This report was approved by the members on 16 June 2026 and signed on their behalf by: |
|
|
|
|
|
| RAGNAR SKULI CASTILLO |
|
| AERO INVESTMENT EUROPE LLP |
| Registered number: |
OC316376 |
| Balance Sheet |
| as at 25 September 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
| Fixed assets |
| Investments |
3 |
|
5,500 |
|
5,500 |
| Current assets |
|
|
|
|
|
| Debtors |
4 |
|
1,718,357 |
|
1,718,357 |
|
| Creditors: amounts falling due within one year |
5 |
|
(1,226,456) |
|
(1,226,456) |
|
| Net current assets |
|
|
491,901 |
|
491,901 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
497,401 |
|
497,401 |
|
|
|
| Net assets attributable to members |
497,401 |
|
497,401 |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
6 |
|
497,401 |
|
497,401 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
497,401 |
|
497,401 |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
6 |
|
497,401 |
|
497,401 |
|
|
|
|
497,401 |
|
497,401 |
|
|
|
|
|
|
| For the year ended 25 September 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 16 June 2026 and signed on their behalf by: |
|
|
| RAGNAR SKULI CASTILLO |
|
| AERO INVESTMENT EUROPE LLP |
| Notes to the Accounts |
| for the year ended 25 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. |
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Fixed asset investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 26 September 2024 |
5,500 |
|
|
At 25 September 2025 |
5,500 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 26 September 2024 |
5,500 |
|
At 25 September 2025 |
5,500 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Loan |
|
1,335,614 |
|
1,335,614 |
|
Other debtors |
382,743 |
|
382,743 |
|
|
|
|
|
|
1,718,357 |
|
1,718,357 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
1,226,456 |
|
1,226,456 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Loans and other debts due to members |
2025 |
|
2024 |
| £ |
£ |
|
|
Loans from members |
100 |
|
100 |
|
Amounts due to members in respect of profits |
497,301 |
|
497,301 |
|
|
|
|
|
|
497,401 |
|
497,401 |
|
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
497,401 |
|
497,401 |
|
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up. |
|
|
| 7 |
Other information |
|
|
AERO INVESTMENT EUROPE LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
168 The Circle Queen Elizabeth Street |
|
London |
|
England |
|
SE1 2JL |