Jurit LLP Accounts






Jurit LLP

	Registered No. OC385560
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC385560	Notes	2026	2025
					£	£






Current assets

	Debtors			5	548,000	646,532

	Cash at bank and in hand				8,290,831	6,549,946
					8,838,831	7,196,478
Creditors: Amounts falling due within one year				6	(8,612,599)	(6,935,859)
Net current assets					226,232	260,619
Total assets less current liabilities					226,232	260,619


Net assets attributable to members					226,232	260,619

Represented by:
	Loans and other debts due to members				135,789	170,176
	Members' other interests
		Members' capital			90,000	90,000

		Other reserves			443	443
					90,443	90,443

					226,232	260,619



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 06 August 2026 and signed on its behalf by:
R. MARCUS
Designated member
06 August 2026

for the year ended 31 March 2026

General information

Jurit LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC385560

Its registered office is:

Newfrith House

21 Hyde Street

Winchester

SO23 7DR

1.1

The accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the 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. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

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.

3	Information in relation to members
		2026	2025
		Number	Number
	The average number of members during the year :	9	9

4	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Debtors
		2026	2025
		£	£
	Trade debtors	336,121	460,831
	Deferred direct costs	9,531	11,781


	Other debtors	976	397
	Prepayments and accrued income	201,372	173,523
		548,000	646,532

6	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	405,211	380,123

	Other taxes and social security	94,009	76,857
	Other creditors	7,958,285	6,356,805
	Accruals and deferred income	155,094	122,074
		8,612,599	6,935,859

7	Loans and other debts due to members
		2026	2025
		£	£

	Loans from members	182,875	185,007

	Amounts due to members in respect of profits	(47,086)	(14,831)
		135,789	170,176

	Amounts falling due within one year	135,789	-

		135,789	170,176

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.