NN Touring LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC384605

NN Touring LLP

Filleted Unaudited Financial Statements

31 March 2026

NN Touring LLP

Financial Statements

Year ended 31 March 2026

Contents	Page

Members' report	1

Report to the members on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

NN Touring LLP

Members' Report

Year ended 31 March 2026

The members present their report and the unaudited financial statements of the LLP for the year ended 31 March 2026 .

Principal activities

The principal activity of the LLP during the year was that of live music performances and merchandise sales.

Designated members

The designated members who served the LLP during the year were as follows:

Mrs Caty Nesbitt
Miss Nina Nesbitt

Policy regarding members' drawings and the subscription and repayment of amounts subscribed or otherwise contributed by members

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 amounts 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 30 July 2026 and signed on behalf of the members by:

Mrs Caty Nesbitt

Designated Member

Registered office:

Bourne House

475 Godstone Road

Whyteleafe

Surrey

England

CR3 0BL

NN Touring LLP

Report to the Members on the Preparation of the Unaudited Statutory Financial Statements of NN Touring LLP

Year ended 31 March 2026

In order to assist you to fulfil your duties under 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, we have prepared for your approval the financial statements of NN Touring LLP for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the LLP's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

BAILHACHE LINTON LLP Accountants

Bourne House 475 Godstone Road Whyteleafe Surrey CR3 0BL

30 July 2026

NN Touring LLP

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	3		1,010	1,347

Current assets

Debtors	4	4,698	27,591
Cash at bank and in hand		31,779	42,231
		--------	--------
		36,477	69,822

Creditors: amounts falling due within one year	5	12,899		65,089
		--------		--------
Net current assets			23,578	4,733
			--------	-------
Total assets less current liabilities			24,588	6,080
			--------	-------
Net assets			24,588	6,080
			--------	-------

Represented by:

Loans and other debts due to members

Members' capital classified as a liability	6	100	100
Other amounts	6	24,488	5,980
		--------	-------
		24,588	6,080
		--------	-------

Members' other interests

Other reserves	–	–
	--------	-------
	24,588	6,080
	--------	-------

Total members' interests

Loans and other debts due to members	6	24,588	6,080
Members' other interests		–	–
		--------	-------
		24,588	6,080
		--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the income statement has not been delivered.

For the year ending 31 March 2026 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) relating to small LLPs.

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 financial statements .

NN Touring LLP

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the members and authorised for issue on 30 July 2026 , and are signed on their behalf by:

Mrs Caty Nesbitt

Designated Member

Registered number: OC384605

NN Touring LLP

Notes to the Financial Statements

Year ended 31 March 2026

1.	General information

The LLP is registered in England and Wales. The address of the registered office is Bourne House, 475 Godstone Road, Whyteleafe, Surrey, CR3 0BL, England.

2.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the income statement in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the income statement and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the income statement within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Eqiupment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the LLP are assigned to those units.

3.	Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	2,499	2,499
	-------	-------
Depreciation
At 1 April 2025	1,152	1,152
Charge for the year	337	337
	-------	-------
At 31 March 2026	1,489	1,489
	-------	-------
Carrying amount
At 31 March 2026	1,010	1,010
	-------	-------
At 31 March 2025	1,347	1,347
	-------	-------

4.	Debtors

	2026	2025
	£	£
Trade debtors	3,600	24,000
Other debtors	1,098	3,591
	-------	--------
	4,698	27,591
	-------	--------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	685	7,946
Social security and other taxes	–	1,137
Other creditors	12,214	56,006
	--------	--------
	12,899	65,089
	--------	--------

6.	Loans and other debts due to members

	2026	2025
	£	£
Amounts owed to members in respect of profits	24,488	5,980
Other amounts	100	100
	--------	-------
	24,588	6,080
	--------	-------

7.	Related party transactions

The LLP is controlled by the designated members. The transactions and balances with these members during the year were as follows:

	2026	2025
	£	£
Amounts due to designated members	24,588	6,080

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up. At the year-end NN Touring LLP owed £3,528 (2025: £27,177) to a company in which persons with significant control and influence also have significant control and influence over. The amount is classified as a current creditor and is repayable on demand, no interest is charged. At the year-end NN Touring LLP was owed £252 from (2025: NN Touring LLP owed £77 to) a company in which persons with significant control and influence have joint control of. The amount is classified as a current debtor and is repayable on demand, no interest is charged.