| Eurocom West LLP |
| Registered number: |
OC368890 |
| Balance Sheet |
| as at 31 October 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
| Fixed assets |
| Investments |
|
|
4,071,201 |
|
4,071,201 |
| Current assets |
|
|
|
|
|
| Debtors |
3 |
|
12,754,263 |
|
24,152,440 |
| Cash at bank and in hand |
|
|
- |
|
1,146 |
|
|
|
12,754,263 |
|
24,153,586 |
|
| Creditors: amounts falling due within one year |
4 |
|
(18,596,335) |
|
(29,855,606) |
|
| Net current liabilities |
|
|
(5,842,072) |
|
(5,702,020) |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
(1,770,871) |
|
(1,630,819) |
|
|
|
| Net liabilities attributable to members |
(1,770,871) |
|
(1,630,819) |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
5 |
|
1,000 |
|
1,000 |
|
|
|
|
|
|
| Members' other interests |
| Other reserves |
|
|
(1,771,871) |
|
(1,631,819) |
|
|
|
|
|
|
|
|
|
(1,770,871) |
|
(1,630,819) |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
5 |
|
1,000 |
|
1,000 |
| Members' other interests |
|
|
(1,771,871) |
|
(1,631,819) |
|
|
|
|
(1,770,871) |
|
(1,630,819) |
|
|
|
|
|
|
| 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 25 August 2026 and signed on their behalf by: |
|
|
| Pavel Belobrov |
| Designated member |
|
| Eurocom West 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. |
|
|
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. |
|
|
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. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
12,754,263 |
|
24,152,440 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
18,412,340 |
|
29,855,606 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Loans and other debts due to members |
2025 |
|
2024 |
| £ |
£ |
|
|
Members capital classified as debt |
1,000 |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
1,000 |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up. |
|
|
| 6 |
Other information |
|
|
Eurocom West LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
Suite V3 |
|
Langdale House |
|
11 Marshalsea Road |
|
SE1 1EN |