IVF Couriers LLP Accounts






IVF Couriers LLP

	Registered No. OC403205
	Information for Filing with the Registrar
		31 December 2025

at	31 December 2025

Registered No.			OC403205	Notes	2025	2024
					€	€
Fixed assets
	Intangible assets			5	1,206,918	1,200,000
	Tangible assets			6	28,449	24,677


					1,235,367	1,224,677
Current assets
	Stocks			7	60,000	60,000
	Debtors			8	61,191	45,533

	Cash at bank and in hand				160,289	170,542
					281,480	276,075
Creditors: Amounts falling due within one year				9	(26,976)	(41,623)
Net current assets					254,504	234,452
Total assets less current liabilities					1,489,871	1,459,129


Net assets attributable to members					1,489,871	1,459,129

Represented by:

	Members' other interests
		Members' capital			1,489,871	1,459,129


					1,489,871	1,459,129

					1,489,871	1,459,129



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 07 September 2026 and signed on its behalf by:
S. Hedley
Designated member
07 September 2026

for the year ended 31 December 2025

General information

IVF Couriers LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC403205

Its registered office is:

1 The Courtyard

Poundfield Road

Chalvington

East Sussex

BN27 3YD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Furniture, fittings and equipment

25% Straight Line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Foreign currencies

The functional and presentational currency of the company is Euro. The accounts are rounded to the nearest euro.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Information in relation to members
		2025	2024
		Number	Number
	The average number of members during the year :	2	2

4	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Intangible fixed assets
		Goodwill	Total
		€	€
	Cost
	At 1 January 2025	1,200,000	1,200,000
	Additions	6,918	6,918

	At 31 December 2025	1,206,918	1,206,918
	Amortisation





	Net book values
	At 31 December 2025	1,206,918	1,206,918
	At 31 December 2024	1,200,000	1,200,000

6	Tangible fixed assets
		Plant and machinery	Total
		€	€
	Cost
	At 1 January 2025	54,523	54,523
	Additions	12,736	12,736



	At 31 December 2025	67,259	67,259
	Depreciation
	At 1 January 2025	29,846	29,846
	Charge for the year	8,964	8,964



	At 31 December 2025	38,810	38,810
	Net book values
	At 31 December 2025	28,449	28,449
	At 31 December 2024	24,677	24,677

7	Stocks
		2025	2024
		€	€

	Work in progress	60,000	60,000

		60,000	60,000

8	Debtors
		2025	2024
		€	€
	Trade debtors	61,191	45,533





		61,191	45,533

9	Creditors:
	amounts falling due within one year
		2025	2024
		€	€
	Bank loans and overdrafts	(1,479)	5,904


	Trade creditors	15,003	21,001

	Other taxes and social security	13,452	14,716

	Accruals and deferred income	-	2
		26,976	41,623