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REGISTERED NUMBER: OC448655
Enigme Pilotage LLP
Unaudited Financial Statements
31 August 2025
Enigme Pilotage LLP
Financial Statements
Year ended 31 August 2025
Contents
Page
Members' report
1
Statement of income and retained earnings
2
Statement of financial position
3
Reconciliation of members' interests
5
Notes to the financial statements
6
Enigme Pilotage LLP
Members' Report
Year ended 31 August 2025
The members present their report and the unaudited financial statements of the LLP for the year ended 31 August 2025 .
Designated members
The designated members who served the LLP during the year were as follows:
Mr BLIN, Olivier Pierre-Jean
AS ARTIS, SLU
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 28 August 2026 and signed on behalf of the members by:
Mr BLIN, Olivier Pierre-Jean
Designated Member
Registered office:
C/O Severin Finance
23 Dorset Road
London
SW8 1EF
Enigme Pilotage LLP
Statement of Income and Retained Earnings
Year ended 31 August 2025
2025
Note
£
Turnover
5,478
Cost of sales
3,848
-------
Gross profit
1,630
Administrative expenses
3,092
-------
Operating loss
( 1,462)
-------
Loss for the financial year before members' remuneration and profit shares available for discretionary division among members
(1,462)
-------
All the activities of the LLP are from continuing operations.
Enigme Pilotage LLP
Statement of Financial Position
31 August 2025
2025
Note
£
£
Current assets
Debtors
4
1,462
Cash at bank and in hand
1,252
-------
2,714
-------
Net current assets
2,714
-------
Total assets less current liabilities
2,714
Creditors: amounts falling due after more than one year
5
2,714
-------
Net liabilities
–
-------
Represented by:
Loans and other debts due to members
Other amounts
–
----
Members' other interests
Other reserves
–
----
–
----
Total members' interests
Amounts due from members
(1,462)
Loans and other debts due to members
–
Members' other interests
–
-------
(1,462)
-------
These financial statements have been prepared 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'.
For the year ending 31 August 2025 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 .
Enigme Pilotage LLP
Statement of Financial Position (continued)
31 August 2025
These financial statements were approved by the members and authorised for issue on 28 August 2026 , and are signed on their behalf by:
Mr BLIN, Olivier Pierre-Jean
Designated Member
Registered number: OC448655
Enigme Pilotage LLP
Reconciliation of Members' Interests
Year ended 31 August 2025
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Total
Other amounts
Total
Total 2025
£
£
£
£
£
Balance at 1 September 2024
–
–
–
–
–
Loss for the financial year available for discretionary division among members
(1,462)
(1,462)
(1,462)
-------
-------
----
----
-------
Members' interests after loss for the year
(1,462)
(1,462)
–
–
(1,462)
Other division of profits
1,462
1,462
(1,462)
(1,462)
–
-------
-------
-------
-------
-------
Balance at 31 August 2025
–
–
(1,462)
(1,462)
(1,462)
-------
-------
-------
-------
-------
Enigme Pilotage LLP
Notes to the Financial Statements
Year ended 31 August 2025
1.
General information
The LLP is registered in England and Wales. The address of the registered office is C/O Severin Finance, 23 Dorset Road, London, SW8 1EF.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A 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' issued in December 2021 (SORP 2021).
3.
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 statement of income and retained earnings 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 statement of income and retained earnings 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 statement of income and retained earnings 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.
4.
Debtors
2025
£
Other debtors
1,462
-------
5. Creditors: amounts falling due after more than one year
2025
£
Amounts owed to group undertakings and undertakings in which the LLP has a participating interest
2,714
-------