1 February 2025 false No description of principal activity Taxfiler 2024.6 OC445379business:LimitedLiabilityPartnershipLLP2025-02-012026-01-31 OC4453792025-01-31 OC4453792025-02-012026-01-31 OC445379business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 OC445379business:FilletedAccounts2025-02-012026-01-31 OC4453792026-01-31 OC445379business:PartnerLLP12025-02-012026-01-31 OC445379business:RegisteredOffice2025-02-012026-01-31 OC4453792025-01-31 OC445379core:AfterOneYear2026-01-31 OC445379core:AfterOneYear2025-01-31 OC445379core:ShareCapital2026-01-31 OC445379core:ShareCapital2025-01-31 OC445379core:RetainedEarningsAccumulatedLosses2026-01-31 OC445379core:RetainedEarningsAccumulatedLosses2025-01-31 OC445379business:SmallEntities2025-02-012026-01-31 OC445379countries:EnglandWales2025-02-012026-01-31 OC445379core:AdditionsToInvestments2026-01-31 OC445379core:AfterOneYear2025-02-012026-01-31 OC4453792024-02-012025-01-31 iso4217:GBP xbrli:pure
Registered No. OC445379 (England and Wales)
Arktur Llp Unaudited accounts for the year ended 31 January 2026
Arktur Llp LLP Information for the year ended 31 January 2026
Designated members
Mr Dmytro VASYLIEV
Registered Number
OC445379 (England and Wales)
Registered Office
Office 412, Regico Offices The Old Bank 153 The Parade High Street Watford WD17 1NA
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Arktur Llp Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investments
3
5,404,562 
3,730,366 
Current assets
Cash at bank and in hand
68,098 
169,141 
Net current assets
68,098 
169,141 
Total assets less current liabilities
5,472,660 
3,899,507 
Creditors: amounts falling due after more than one year
4
(5,978,438)
(4,179,633)
Net liabilities attributable to members
(505,778)
(280,126)
Represented by:
Members' other interests
Members' capital classified as equity
100 
100 
Other reserves
(505,878)
(280,226)
(505,778)
(280,126)
(505,778)
(280,126)
Total members' interests
Members' other interests
(505,778)
(280,126)
(505,778)
(280,126)
For the year ending 31 January 2026 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 12 March 2026.
Mr Dmytro VASYLIEV Designated member Limited Liability Partnership Registration No. OC445379
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Arktur Llp Notes to the Accounts for the year ended 31 January 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.
Presentation currency
The accounts are presented in £ sterling.
Prior period adjustment
The comparative figures for the year ended 31 January 2025 have been restated to reflect a prior period adjustment in accordance with FRS 102. An investment in a subsidiary undertaking in Ukraine, amounting to £3,730.366, was previously omitted from the balance sheet and incorrectly recognised within administrative expenses in prior periods. To correct this error, Fixed Asset Investments as of 31 January 2025 have been increased by £3,730,366. This adjustment has been allocated as follows: • £1,292,654 has been credited to the opening balance of Other Reserves (Retained earnings), effectively reducing the cumulative opening loss previously reported. • £2,437,712 has been adjusted against long-term loan liabilities (Creditors). representing financing directly related to the initial funding of this asset which was previously misclassified.
2
Statutory information
Arktur Llp is a limited liability partnership, incorporated in England and Wales, registration number OC445379. Its registered office is Office 412, Regico Offices The Old Bank, 153 The Parade High Street, Watford, WD17 1NA.
3
Investments
Other investments 
Cost
£ 
At 1 February 2025
3,730,366 
Additions
1,674,196 
At 31 January 2026
5,404,562 
Fixed asset investments represent capital contributions made to the subsidiary company in Ukraine for the strategic construction of a medical palliative care facility. • As of 31 January 2025 (Restated): £3,730,366 • Additions during the year 2026: £1,674,196 • Total as of 31 January 2026: £5,404,562 The investment is carried at cost. Management has conducted an impairment review and has concluded that no impairment is required as of the balance sheet date, given the ongoing development and strategic importance of the medical project.
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Arktur Llp Notes to the Accounts for the year ended 31 January 2026
4
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
5,978,438 
4,179,633 
The LLP's strategic operations and capital investments are fully financed via unsecured long-term loan agreements. During the financial year ended 31 January 2026, the LLP received additional funding under the loan agreement. The total accumulated outstanding liability as at 31 January 2026 stands at £5,978,438.
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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