Easy Readers LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC439580

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	43		51
Cash at bank and in hand		3,779		4,945

		3,822		4,996
NET CURRENT ASSETS (LIABILITIES)			3,822		4,996

TOTAL ASSETS LESS CURRENT LIABILITIES			3,822		4,996

NET ASSETS ATTRIBUTABLE TO MEMBERS			3,822		4,996

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(4,957)		(6,457)
Other amounts		8,779		11,453

			3,822		4,996

			3,822		4,996

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			3,822		4,996

			3,822		4,996

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Easy Readers LLP

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Impariamo Holding SRL

Designated Member

28/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Easy Readers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439580 . The Registered Office is Tregarth, The Gounce, Perranporth, Cornwall, TR6 0JW.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to profit and loss account over its estimated economic life of four years.

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: 2 (2025: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2025	438

As at 30 June 2026	438

Amortisation
As at 1 July 2025	438

As at 30 June 2026	438

Net Book Value
As at 30 June 2026	-

As at 1 July 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	43	51

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Easy Readers LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Ultimate Controlling Party

The LLP's ultimate controlling party is Impariamo Holding SRL , registration number BO-559424 and registered office address at 34, Via Sant'Anna, Bologna, Italy 40128.

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