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Registered number: OC443195 (England and Wales)
ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
UNAUDITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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INFORMATION
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Birchin Court
5th Floor
19-25 Birchin Lane
London
United Kingdom
EC3V 9DU
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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CONTENTS
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Reconciliation of Members' Interests
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Notes to the Financial Statements
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
REGISTERED NUMBER:OC443195
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BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: Amounts Falling Due Within One Year
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Total assets less current liabilities
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Loans and other debts due to members within one year
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Members' capital classified as a liability
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Loans and other debts due to members
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The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.
The entity 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.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
REGISTERED NUMBER:OC443195
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BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.
The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
The notes on pages 4 to 9 form part of these financial statements.
AstillCo LLP (formerly Front Street Search LLP) has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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EQUITY
Members' other interests
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DEBT
Loans and other debts due to members less any amounts due from members in debtors
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Members' capital (classified as debt)
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Balance at 1 January 2024 (as restated)
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Members' remuneration charged as an expense
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Members' interests after profit for the year
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Amounts introduced by members
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Balance at 31 December 2024
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Balance at 31 December 2024 (as restated)
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Members' remuneration charged as an expense
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Members' interests after profit for the year
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Amounts introduced by members
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Balance at 31 December 2025
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There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The members intend to cease trading and liquidate the LLP and therefore the members have prepared the accounts on a basis other than going concern.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the LLP will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.Accounting policies (continued)
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Foreign currency translation
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Functional and presentation currency
The LLP's functional and presentational currency is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
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Division and distribution of profits
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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 .
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.Accounting policies (continued)
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Tangible fixed assets (continued)
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Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
The estimated useful lives range as follows:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Short-term debtors are measured at transaction price.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short-term creditors are measured at the transaction price.
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The entity has no employees.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Charge for the year on owned assets
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The members' identified that fixed assets had been incorrectly classified as plant and machinery in the prior period, therefore the balances have been restated as motor vehicles to better reflect the nature of this balance.
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Loan owed from related party
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Prepayments and accrued income
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Loans and other debts due to members
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Members' capital treated as debt
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Other amounts due to members
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Loans and other debts due to members may be further analysed as follows:
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Falling due within one year
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Falling due after more than one year
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Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
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Related party transactions
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In the year, the LLP incurred expenditure from AstillCo LLC of £14,875 on the basis of the services provided by AstillCo LLC.
During the prior year, the LLP received revenue totalling £24,001 from AstillCo LLC, a Company under common control of the designated members. This revenue was received on the basis of services provided by Front Street Search LLP on behalf of AstillCo LLC.
At the year end a balance of £18,733 (2024: £28,801) was due from AstillCo LLC, management consider this loan not recoverable and it has been fully provided for in these financial statements.
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ASTILLCO LLP (FORMERLY FRONT STREET SEARCH LLP)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Post balance sheet events
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In September 2026, the members of the LLP made the strategic decision to terminate operations of
the entity. This is an adjusting post-balance sheet event.
There were no other adjusting or non-adjusting post balance sheet events occuring between the end of
the reporting period and the date these financial statements were approved.
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