| PURO AGENCY LLP |
| Registered number: |
OC453911 |
| Balance Sheet |
| as at 30 September 2025 |
| Notes |
|
2025 |
|
| £ |
|
| Current assets |
|
|
|
|
| Cash at bank and in hand |
|
|
28 |
|
| Creditors: amounts falling due within one year |
3 |
|
(1,080) |
|
| Net current liabilities |
|
|
(1,052) |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
(1,052) |
|
|
|
| Net liabilities attributable to members |
(1,052) |
|
|
|
|
|
|
| Represented by: |
|
|
|
|
|
| Members' other interests |
| Other reserves |
|
|
(1,052) |
|
|
|
|
|
|
|
|
(1,052) |
|
|
|
|
|
|
| Total members' interests |
| Members' other interests |
|
|
(1,052) |
|
|
|
|
(1,052) |
|
|
|
|
|
|
| For the period ended 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 24 September 2026 and signed on their behalf by: |
|
| ………………………………………………… |
| Abdelmalik Goumeri |
| Designated member |
|
| PURO AGENCY LLP |
| Notes to the Accounts |
| for the period from 26 September 2024 to 30 September 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Division of profits |
|
Profits are treated as being available for discretionary division only if 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. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
|
|
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. |
|
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Members' capital |
|
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
| 2 |
Employees |
2025 |
|
| Number |
|
|
|
Average number of persons employed by the LLP |
0 |
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2025 |
|
| £ |
|
|
|
Other creditors |
1,080 |
|
|
|
|
|
|
|
|
|
| 4 |
Other information |
|
|
PURO AGENCY LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
27 Old Gloucester Street |
|
London |
|
United Kingdom |
|
WC1N 3AX |