Amarata International LLP - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SO302837 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2019

for

Amarata International LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Fester Holdings Ltd.

Leverton Investments Ltd.

REGISTERED OFFICE:

41 Duke Street

Edinburgh

EH6 8HH

REGISTERED NUMBER:

SO302837 (Scotland)

CURRENT ASSETS

Debtors

3

340,686

944,590

Cash at bank

463

337

341,149

944,927

CREDITORS

Amounts falling due within one year

4

37,460

36,873

NET CURRENT ASSETS

303,689

908,054

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

303,689

908,054

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

303,589

907,954

MEMBERS' OTHER INTERESTS

Capital accounts

100

100

303,689

908,054

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

303,589

907,954

Members' other interests

100

100

303,689

908,054

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 May 2019.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP on 24 February 2020 and were signed by:

Leverton Investments Ltd. - Designated member

1.	STATUTORY INFORMATION

Amarata International LLP is registered in Scotland. The LLP's registered number and registered office address

can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

3.

DEBTORS

31.5.19

31.5.18

£

£

Amounts falling due within one year:

Trade debtors

21,784

208,027

Other debtors

210,052

629,384

Prepayments

274

274

232,110

837,685

Amounts falling due after more than one year:

Interest accrued

4,635

2,566

Loans (debtor < 1 yr)

103,941

104,339

108,576

106,905

Aggregate amounts

340,686

944,590

£103,941 loan was granted to Sergei Rusakov, a resident of Andorra, payable within 2 years, at 2% interest per

annum.

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.19

31.5.18

£

£

Loans

37,460

36,873

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up of the LLP, amounts classified as 'other debts due to members'

would rank behind other non-secured creditors. There are no restrictions that exist on the ability of members to

reduce the amounts classifies as 'members capital'.