ACCOUNTS - Final Accounts

Loans and other debts due to members

Registered number: OC399569

BLUR TOUR PRODUCTIONS LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

BLUR TOUR PRODUCTIONS LLP

REGISTERED NUMBER: OC399569

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1,388		224,553
Cash at bank and in hand	5	37,355		35,722
		38,743		260,275
Creditors: amounts falling due within one year	6	(1,773)		(65,734)
Net current assets			36,970		194,541
Total assets less current liabilities			36,970		194,541

Net assets			36,970		194,541

Represented by:
Loans and other debts due to members within one year
Other amounts	7		40,786		194,541
			40,786		194,541
Members' other interests
Other reserves classified as equity		(3,816)		-
			(3,816)		-
			36,970		194,541

Total members' interests
Loans and other debts due to members	7	40,786	194,541
Members' other interests		(3,816)	-
		36,970	194,541

BLUR TOUR PRODUCTIONS LLP

REGISTERED NUMBER: OC399569

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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.

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 profit and loss account 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:

S A N James

Designated member

Date: 27 October 2026

The notes on pages 3 to 5 form part of these financial statements.

Blur Tour Productions 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.

BLUR TOUR PRODUCTIONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Blur Tour Productions LLP is a limited liability partnership, registered in England and Wales, registration number OC399569. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the LLP continued to be that of music touring activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. 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.

2.2

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentation currency is pound sterling.

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 year 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 that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the music touring is recognised when the tour has taken place. Income from performances is recognised once the performances have taken place.

Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.

BLUR TOUR PRODUCTIONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in the profit and loss account using the effective interest method.

2.5

Division and distribution of profits

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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

In the event of the LLP making losses, the loss is recognised as a debit within equity under 'Other reserves'.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price.

2.9

Financial instruments

The LLP enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade creditors and loans with related parties.

Employees

The average monthly number of employees, including members, during the year was 4 (2025 - 4).

BLUR TOUR PRODUCTIONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Other debtors	975	224,159
Prepayments	413	394
	1,388	224,553

5.	Cash
		2026	2025
		£	£

	Cash at bank	37,355	35,722

6.	Creditors: amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	55,031
Accruals	1,773	10,703
	1,773	65,734


	Other amounts due to members	40,786	194,541

Loans and other debts due to members may be further analysed as follows:

					2026	2025
					£	£


	Falling due within one year	40,786	194,541

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.