REGISTERED NUMBER: OC451018 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DAS ACCOUNTING & PARTNERS (UK) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr P Davidoff

Mrs S M Rafaelov

REGISTERED OFFICE:

105 Eade Road, OCC Building A

Second Floor, Unit 11a

London

London

N4 1TJ

REGISTERED NUMBER:

OC451018 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Intangible assets

4

19,937

24,443

Tangible assets

5

1,107

1,476

21,044

25,919

CURRENT ASSETS

Debtors

6

158,541

115,302

Cash at bank

18,490

36,299

177,031

151,601

CREDITORS

Amounts falling due within one year

7

(133,756

)

(96,937

)

NET CURRENT ASSETS

43,275

54,664

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

64,319

80,583

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

64,319

80,583

64,319

80,583

TOTAL MEMBERS' INTERESTS

Members' other interests

64,319

80,583

Amounts due from members

6

(40,322

)

(24,854

)

23,997

55,729

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 December 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 August 2026 and were signed by:

Mr P Davidoff - Designated member

1.	STATUTORY INFORMATION

DAS Accounting & Partners (UK) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible costs are being amortised evenly over their estimated useful life of nil years.

Website is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% reducing balance

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

8,000

18,175

26,175

AMORTISATION

At 1 January 2025

333

1,399

1,732

Charge for year

800

3,706

4,506

At 31 December 2025

1,133

5,105

6,238

NET BOOK VALUE

At 31 December 2025

6,867

13,070

19,937

At 31 December 2024

7,667

16,776

24,443

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

1,592

DEPRECIATION

At 1 January 2025

116

Charge for year

369

At 31 December 2025

485

NET BOOK VALUE

At 31 December 2025

1,107

At 31 December 2024

1,476

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

115,969

90,448

Other debtors

42,572

24,854

158,541

115,302

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

35,317

25,384

Taxation and social security

48,611

58,243

Other creditors

49,828

13,310

133,756

96,937

8.	RELATED PARTY DISCLOSURES

Included within debtors are amounts due from members of £40,322 (2024 – £24,854 due from members), which include a loan account balance of £20,321 due from members (2024 – £16,264 due to Mr P Davidoff). These balances are unsecured, interest free and repayable on demand.