REGISTERED NUMBER:
OC429230
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Filleted Unaudited Financial Statements |
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Statement of Financial Position |
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31 December 2025
Current assets
Represented by:
Loans and other debts due to members
Members' other interests
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Members' capital classified as equity |
20 |
20 |
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Other reserves |
– |
– |
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---- |
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20 |
20 |
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---- |
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Total members' interests
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Amounts due from members |
(20) |
(20) |
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Loans and other debts due to members |
– |
– |
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Members' other interests |
20 |
20 |
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---- |
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– |
– |
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These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of income and retained earnings has not been delivered.
For the year ending 31 December 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
.
These financial statements were approved by the
members
and authorised for issue on
27 August 2026
, and are signed on their behalf by:
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Eka Ventures LLP |
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Designated Member |
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Registered number:
OC429230
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Notes to the Financial Statements |
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Year ended 31 December 2025
The LLP is registered in England and Wales. The address of the registered office is Cinema House, 93 Wardour Street, London, W1F0UE, England.
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2. |
Statement of compliance |
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These financial statements have been prepared in compliance with 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 2022).
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
The turnover shown in the profit and loss account represents the LLP's first charge on income from EKA Ventures I LP and EKA Ventures II LP for the period to the extent that they are deemed recoverable.
Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.
An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.
The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in the statement of comprehensive income.
Financial instruments
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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2025 |
2024 |
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£ |
£ |
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Other debtors |
20 |
20 |
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The immediate controlling party is EKA Ventures LLP, a limited liability partnership incorporated in the United Kingdom. There is no ultimate controlling party.