Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SO302032 Mr L Agejev Mr O Lushchyk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302032 2024-09-30 SO302032 2025-09-30 SO302032 2024-10-01 2025-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2025-09-30 SO302032 frs-bus:LimitedLiabilityPartnershipLLP 2024-10-01 2025-09-30 SO302032 frs-bus:LimitedLiabilityPartnershipsSORP 2024-10-01 2025-09-30 SO302032 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SO302032 frs-bus:SmallEntities 2024-10-01 2025-09-30 SO302032 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SO302032 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2 2025-09-30 SO302032 frs-countries:Scotland 2024-10-01 2025-09-30 SO302032 frs-bus:PartnerLLP1 2024-10-01 2025-09-30 SO302032 frs-bus:PartnerLLP2 2024-10-01 2025-09-30 SO302032 2023-09-30 SO302032 2024-09-30 SO302032 2023-10-01 2024-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2024-09-30 SO302032 frs-core:Non-currentFinancialInstruments 2 2024-09-30
Registered number: SO302032
East European Fish Company LLP
Unaudited Financial Statements
For The Year Ended 30 September 2025
East European Fish Company LLP
Contents
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4
Page 1
East European Fish Company LLP
LLP Information
For The Year Ended 30 September 2025
LLP Information
Designated Members Mr L Agejev
Mr O Lushchyk
LLP Registration Number SO302032
Registered Office 9a
Tinto Place
Edinburgh
EH6 5GD
Page 1
Page 2
East European Fish Company LLP
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SO302032
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 26,409,374 24,639,413
Cash at bank and in hand 3,080 4,320
26,412,454 24,643,733
NET CURRENT ASSETS (LIABILITIES) 26,412,454 24,643,733
TOTAL ASSETS LESS CURRENT LIABILITIES 26,412,454 24,643,733
NET ASSETS ATTRIBUTABLE TO MEMBERS 26,412,454 24,643,733
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 24,157,528 24,157,528
24,157,528 24,157,528
Equity
Members' other interests
Members' capital (42,257) (42,257)
Other reserves 2,297,183 528,462
2,254,926 486,205
26,412,454 24,643,733
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 24,157,528 24,157,528
Members' other interests 2,254,926 486,205
26,412,454 24,643,733
Page 2
Page 3
East European Fish Company LLP
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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
Mr L Agejev
Designated Member
18/06/2026
The notes on page 4 form part of these financial statements.
Page 3
Page 4
East European Fish Company LLP
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
East European Fish Company LLP is a limited liability partnership, incorporated in Scotland, registered number SO302032 . The Registered Office is 9a , Tinto Place, Edinburgh, EH6 5GD.
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. 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.
2.3. Loans and other debts due to members
In the event of a winding up of the LLP, amounts classified as 'other debts due to members' would rank behind other non-secured creditors. There are no restrictions that exist on the ability of members to reduce the amounts classifies as 'members capital'.
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 after more than one year
Loan 16,386,663 15,986,788
Loan interest 10,022,711 8,652,625
26,409,374 24,639,413
Page 4