Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2024 1 November 2023 true 1 November 2024 31 October 2025 31 October 2025 OC388481 Mr Boris Ignatenko Ms Natalie Koutenska iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC388481 2024-10-31 OC388481 2025-10-31 OC388481 2024-11-01 2025-10-31 OC388481 frs-core:CurrentFinancialInstruments 2025-10-31 OC388481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 OC388481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 OC388481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 OC388481 frs-bus:LimitedLiabilityPartnershipLLP 2024-11-01 2025-10-31 OC388481 frs-bus:LimitedLiabilityPartnershipsSORP 2024-11-01 2025-10-31 OC388481 frs-bus:FullAccounts 2024-11-01 2025-10-31 OC388481 frs-bus:SmallEntities 2024-11-01 2025-10-31 OC388481 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 OC388481 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 OC388481 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 OC388481 frs-countries:EnglandWales 2024-11-01 2025-10-31 OC388481 frs-bus:PartnerLLP1 2024-11-01 2025-10-31 OC388481 frs-bus:PartnerLLP2 2024-11-01 2025-10-31 OC388481 frs-bus:PartnerLLP2 2025-10-31 OC388481 frs-bus:PartnerLLP3 2024-11-01 2025-10-31 OC388481 frs-bus:PartnerLLP3 2025-10-31 OC388481 2023-10-31 OC388481 2024-10-31 OC388481 2023-11-01 2024-10-31 OC388481 frs-core:CurrentFinancialInstruments 2024-10-31
Registered number: OC388481
AVICENNA CONCEPT FOOD LLP
Members' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
LLP Information 1
Members' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—8
Page 1
LLP Information
Designated Members Mr Boris Ignatenko
Ms Natalie Koutenska
LLP Registration Number OC388481
Registered Office 167-169 Great Portland Street
Fifth Floor
London
England
W1W 5PF
Page 1
Page 2
Members' Report
The members present their report and the financial statements for the year ended 31 October 2025.
Principal Activity
The LLP's principal object of the LLP was buying & selling of blue poppy seeds.
Members
The designated members who held office during the year were as follows:
Mr Boris Ignatenko
Mr Oleh Koval Resigned 08/06/2026
Ms Natalie Koutenska Appointed 08/06/2026
 
Statement of Members' Responsibilities
The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the members by
Mr Boris Ignatenko
Designated Member
31/08/2026
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.
This report is made to the partners in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the partners the financial statements that we have been engaged to compile, to report to the partners that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partnership and the partners for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the partnership has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the LLP is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
31/08/2026
Page 3
Page 4
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 7,647,170 5,689,309
Cost of sales (6,613,970 ) (5,933,524 )
GROSS PROFIT/(LOSS) 1,033,200 (244,215 )
Administrative expenses (1,172,640 ) (328,957 )
Other operating income (21 ) -
OPERATING LOSS (139,461 ) (573,172 )
Other interest receivable and similar income 140,517 32,674
PROFIT/(LOSS) FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS 1,056 (540,498 )
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 159,043 212,058
159,043 212,058
CURRENT ASSETS
Debtors 5 4,207,068 4,544,464
Cash at bank and in hand 8,374 81,307
4,215,442 4,625,771
Creditors: Amounts Falling Due Within One Year 6 (6,156,951 ) (6,623,884 )
NET CURRENT ASSETS (LIABILITIES) (1,941,509 ) (1,998,113 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,782,466 ) (1,786,055 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (1,782,466 ) (1,786,055 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (18,935) (21,468)
Other amounts 7,228 7,228
(11,707) (14,240)
Equity
Members' other interests
Other reserves (1,770,759) (1,771,815)
(1,770,759) (1,771,815)
(1,782,466) (1,786,055)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year (11,707) (14,240)
Members' other interests (1,770,759) (1,771,815)
(1,782,466) (1,786,055)
Page 5
Page 6
For the year ending 31 October 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 applicable to LLPs subject to the small LLPs regime.)
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 accounts.
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members
Mr Boris Ignatenko
Designated Member
31/08/2026
The notes on pages 7 to 8 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
AVICENNA CONCEPT FOOD LLP is a limited liability partnership, incorporated in England & Wales, registered number OC388481 . The Registered Office is 167-169 Great Portland Street, Fifth Floor, London, England, W1W 5PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 25% reducing basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2024 1,124,944
As at 31 October 2025 1,124,944
Depreciation
As at 1 November 2024 912,886
Provided during the period 53,015
As at 31 October 2025 965,901
Net Book Value
As at 31 October 2025 159,043
As at 1 November 2024 212,058
Page 7
Page 8
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,381,515 2,829,997
Other debtors 1,825,553 1,714,467
4,207,068 4,544,464
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,960,825 5,427,758
Other creditors 789,687 789,687
Accruals and deferred income 406,439 406,439
6,156,951 6,623,884
Page 8