| la Concordia Personal Travel Planning LLP |
| Registered number: |
OC374977 |
| Balance Sheet |
| as at 31 March 2026 |
| Notes |
|
2026 |
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
1,199 |
|
1,599 |
| Current assets |
|
|
|
|
|
| Debtors |
4 |
|
183 |
|
3,128 |
| Cash at bank and in hand |
|
|
8,418 |
|
4,163 |
|
|
|
8,601 |
|
7,291 |
|
|
| Net current assets |
|
|
8,601 |
|
7,291 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
9,800 |
|
8,890 |
|
| Net assets attributable to members |
9,800 |
|
8,890 |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
5 |
|
9,800 |
|
8,890 |
|
|
|
|
|
|
|
|
|
9,800 |
|
8,890 |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
5 |
|
9,800 |
|
8,890 |
|
|
|
|
9,800 |
|
8,890 |
|
|
|
|
|
|
| For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 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 22 July 2026 and signed on their behalf by: |
|
|
| Lesley-Ann Birley |
| Designated member |
|
| la Concordia Personal Travel Planning LLP |
| Reconciliation of Members' Interests |
| for the year ended 31 March 2026 |
| £ |
|
EQUITY |
DEBT |
TOTAL |
|
Members' other interests |
Loans and other debts due to members |
|
|
|
|
|
|
less any amounts due from members |
|
|
|
|
|
|
in debtors |
|
Members' capital (classified as equity) |
Revaluation reserve |
Other reserves |
Total |
|
Members' capital (classified as debt) |
Other amounts |
Total |
|
Total members' interests |
|
| Balance at 1 April 2024 |
- |
- |
- |
- |
|
- |
4,804 |
4,804 |
|
4,804 |
| Members remuneration charged as an expense |
|
|
|
|
|
|
43,592 |
43,592 |
|
43,592 |
|
| Members' interests after profit for the year |
- |
- |
- |
- |
|
- |
48,396 |
48,396 |
|
48,396 |
|
| Drawings |
|
|
|
|
|
|
(39,506) |
(39,506) |
|
(39,506) |
|
| Balance at 31 March 2025 |
- |
- |
- |
- |
|
- |
8,890 |
8,890 |
|
8,890 |
|
|
|
|
|
|
|
|
|
|
|
| Balance at 1 April 2025 |
- |
- |
- |
- |
|
- |
8,890 |
8,890 |
|
8,890 |
| Members remuneration charged as an expense |
|
|
|
|
|
|
40,945 |
40,945 |
|
40,945 |
|
| Members' interests after profit for the year |
- |
- |
- |
- |
|
- |
49,835 |
49,835 |
|
49,835 |
|
| Drawings |
|
|
|
|
|
|
(40,035) |
(40,035) |
|
(40,035) |
|
| Balance at 31 March 2026 |
- |
- |
- |
- |
|
- |
9,800 |
9,800 |
|
9,800 |
|
| la Concordia Personal Travel Planning LLP |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
| 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 commissions and consultancy fees receivable in respect of services provided to customers. |
|
|
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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Office equipment |
over 5 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
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. |
|
|
|
|
|
|
Going concern |
|
At the time of approving the financial statements, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Office equipment |
| £ |
|
Cost |
|
At 1 April 2025 |
1,999 |
|
At 31 March 2026 |
1,999 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
400 |
|
Charge for the year |
400 |
|
At 31 March 2026 |
800 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
1,199 |
|
At 31 March 2025 |
1,599 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Other debtors |
183 |
|
3,128 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Loans and other debts due to members |
2026 |
|
2025 |
| £ |
£ |
|
|
Amounts due to members in respect of profits |
9,800 |
|
8,890 |
|
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
9,800 |
|
8,890 |
|
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
There are no restrictions on the ability of members to reduce the amount of members' other interests in the balance sheet. |
|
|
| 6 |
Other information |
|
|
la Concordia Personal Travel Planning LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
11 Wolseley Place |
|
Manchester |
|
M20 3LR |