KINGSTON SKY LLP - Filleted accounts

Registered number

OC429174

KINGSTON SKY LLP

Filleted Accounts

31 October 2025

KINGSTON SKY LLP
Registered number:		OC429174
Balance Sheet
as at 31 October 2025
Notes		2025		2024
£			£
Current assets
Debtors	3	1,049,633		1,049,633
Cash at bank and in hand		69		438
		1,049,702		1,050,071

Creditors: amounts falling due within one year	4	(1,051,138)		(1,052,266)

Net current liabilities		(1,436)		(2,195)

Total assets less current liabilities		(1,436)		(2,195)



Net liabilities attributable to members		(1,436)		(2,195)

Represented by:

Members' other interests
Other reserves		(1,436)		(2,195)

		(1,436)		(2,195)

Total members' interests
Members' other interests		(1,436)		(2,195)

		(1,436)		(2,195)

For the year ended 31 October 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 24 July 2026 and signed on their behalf by:


Kana Cowley
Designated member

KINGSTON SKY 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.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the LLP	0		0


3	Debtors	2025		2024
£			£

	Amounts due from Associated Companies	1,049,633		1,049,633


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	11,950		10,176
	Other taxes and social security costs	-		(97)
	Amounts owed to Assocaited Companies	1,037,863		1,040,858
	Other creditors	1,325		1,329
		1,051,138		1,052,266


5	Other information

	KINGSTON SKY LLP is a limited liability partnership incorporated in England. Its registered office is:
	52 High Street
	Harrow
	HA1 2LL