1 November 2024 false No description of principal activity Taxfiler 2024.6 OC400821business:LimitedLiabilityPartnershipLLP2024-11-012025-10-31 OC4008212024-10-31 OC4008212024-11-012025-10-31 OC400821business:AuditExempt-NoAccountantsReport2024-11-012025-10-31 OC400821business:FilletedAccounts2024-11-012025-10-31 OC4008212025-10-31 OC400821business:PartnerLLP12024-11-012025-10-31 OC400821business:PartnerLLP22024-11-012025-10-31 OC400821business:RegisteredOffice2024-11-012025-10-31 OC4008212024-10-31 OC400821core:WithinOneYear2025-10-31 OC400821core:WithinOneYear2024-10-31 OC400821core:AfterOneYear2025-10-31 OC400821core:AfterOneYear2024-10-31 OC400821business:SmallEntities2024-11-012025-10-31 OC400821core:PlantMachinery2024-11-012025-10-31 OC400821countries:EnglandWales2024-11-012025-10-31 OC400821core:Goodwill2024-10-31 OC400821core:Goodwill2025-10-31 OC400821core:PlantMachinery2024-10-31 OC400821core:PlantMachinery2025-10-31 OC4008212023-11-012024-10-31 iso4217:GBP xbrli:pure
Registered No. OC400821 (England and Wales)
Gift Courses Llp Unaudited accounts for the year ended 31 October 2025
Gift Courses Llp LLP Information for the year ended 31 October 2025
Designated members
Mr Jason Darren Michael Buckley
TOUTATIS LTD
Registered Number
OC400821 (England and Wales)
Registered Office
7 Tower Road Writtle Chelmsford CM1 3NR United Kingdom
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Gift Courses Llp Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
3
5,090 
5,090 
Tangible assets
4
167 
332 
5,257 
5,422 
Current assets
Debtors
2,000 
2,000 
Cash at bank and in hand
4,097 
4,370 
6,097 
6,370 
Creditors: amounts falling due within one year
5
(9,353)
(13,824)
Net current liabilities
(3,256)
(7,454)
Total assets less current liabilities
2,001 
(2,032)
Creditors: amounts falling due after more than one year
6
(19,692)
(19,692)
Net liabilities attributable to members
(17,691)
(21,724)
Represented by:
Loans and other debts due to members
7
(17,691)
(21,724)
(17,691)
(21,724)
Total members' interests
Loans and other debts due to members
(17,691)
(21,724)
(17,691)
(21,724)
For the year ending 31 October 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 27 July 2026.
Mr Jason Darren Michael Buckley Designated member Limited Liability Partnership Registration No. OC400821
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Gift Courses Llp Notes to the Accounts for the year ended 31 October 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
Gift Courses Llp is a limited liability partnership, incorporated in England and Wales, registration number OC400821. Its registered office is 7 Tower Road, Writtle, Chelmsford, CM1 3NR, United Kingdom.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
5,090 
At 31 October 2025
5,090 
Amortisation
At 1 November 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
5,090 
At 31 October 2024
5,090 
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Gift Courses Llp Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2024
662 
At 31 October 2025
662 
Depreciation
At 1 November 2024
330 
Charge for the year
165 
At 31 October 2025
495 
Net book value
At 31 October 2025
167 
At 31 October 2024
332 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,344 
9,210 
Taxes and social security costs
(21)
(21)
Other creditors
(118)
(118)
Accruals
5,148 
4,753 
9,353 
13,824 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
19,692 
19,692 
7
Loans and other debts due to members
2025 
2024 
£ 
£ 
Loans from members
(17,691)
(21,724)
Amounts falling due within one year
(17,691)
(21,724)
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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