OC442658falseKUMON TRAINING SERVICES2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/cd:Director12023-04-012024-03-31http://www.companieshouse.gov.uk/cd:Director22023-04-012024-03-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2022-04-012023-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-03-31http://www.companieshouse.gov.uk/2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/cd:FRS1022023-04-012024-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-04-012024-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC442658

AH & MM SERVICES LLP

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
ASHBURNS ACCOUNTANTS LTD
CHARTERED ACCOUNTANTS
70-72 VICTORIA ROAD
HA4 0AH

AH & MM SERVICES LLP

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DESIGNATED MEMBERS
MOHAMED ABDALLA MOHAMED
AMAL ABBA DAHIR HADDAD
REGISTERED OFFICE
70-72 VICTORIA ROAD
RUISLIP MANOR
MIDDLESEX
HA4 0AH
COMPANY NUMBER
OC442658
ACCOUNTANTS
ASHBURNS ACCOUNTANTS LTD
CHARTERED ACCOUNTANTS
70-72 VICTORIA ROAD
HA4 0AH

AH & MM SERVICES LLP

CONTENTS
Page
Report of the Members3
Profit and Loss Account4
Balance Sheet5
Notes to the Accounts6
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account10
Profit and Loss Account Summaries11
Capital Accounts-
Current Accounts11

AH & MM SERVICES LLP

MEMBERS' REPORT
FOR THE YEAR ENDED 31/03/2024
The members present their report and accounts for the year ended 31/03/2024
PRINCIPAL ACTIVITIES
The principal activity of the LLP in the year under review was KUMON TRAINING SERVICES .
RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £18,921 (2023 £10,903).
DRAWINGS POLICY
The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
This report was approved on behalf of the members on 19/08/2024
MOHAMED ABDALLA MOHAMED
Designated member

AH & MM SERVICES LLP

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED31/03/2024
Notes20242023
££
TURNOVER3136,87771,037
Cost of sales(52,282)(25,232)
GROSS PROFIT84,59545,805
Administrative expenses4(65,674)(34,902)
OPERATING PROFIT18,92110,903
PROFIT FOR THE FINANCIALYEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS18,92110,903

AH & MM SERVICES LLP

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Intangible assets86,1906,190
Tangible assets92,526-
8,7166,190
CURRENT ASSETS
Cash at bank and in hand19,1787,791
19,1787,791
CREDITORS: Amounts falling due within one year10-40
NET CURRENT ASSETS19,1787,751
NET ASSETS ATTRIBUTABLE TO MEMBERS27,89413,941
LOANS AND OTHER DEBTS DUE TO MEMBERS1127,89413,941
MEMBERS ' OTHER INTERESTS
27,89413,941
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members1127,89413,941
27,89413,941
For the year ending 31/03/2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
Approved by the members on 19/08/2024 and signed on their behalf by
.............................
MOHAMED ABDALLA MOHAMED
Designated Member

AH & MM SERVICES LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. INFORMATION IN RELATION TO MEMBERS 20242023
The average number of members during the year was22

AH & MM SERVICES LLP

3. TURNOVER
The turnover and pre-tax result is attributable to KUMON TRAINING SERVICES.
20242023
££
Sales136,87771,037
136,87771,037
4. OTHER OPERATING EXPENSES 20242023
££
Selling and marketing costs5,147197
Administrative expenses59,68534,705
Costs relating to the purchase, use, and disposal of assets842-
65,67434,902
5. OPERATING PROFIT
20242023
££
Operating Profit is stated after charging:
Depreciation842-
842-
6. DIRECTORS AND EMPLOYEES
Particulars of employees (including directors) are shown below:
Employee costs during the year amounted to: 20242023
££
Wages and salaries25,79412,327
25,79412,327
The average weekly numbers of employees during the year were as follows:
20242023
No.No.
Management and administration1416
1416

AH & MM SERVICES LLP

7. EMPLOYEES
20242023
No.No.
Average number of employees1416
8. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/20236,1906,190
At 31/03/20246,1906,190
Depreciation
At 31/03/2024--
Net Book Amounts
At 31/03/20246,1906,190
At 31/03/20236,1906,190
9. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
Additions3,3683,368
At 31/03/20243,3683,368
Depreciation
For the year842842
At 31/03/2024842842
Net Book Amounts
At 31/03/20242,5262,526

AH & MM SERVICES LLP

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Taxation and social security-40
-40
11. LOANS AND OTHER DEBTS DUE TO MEMBERS 20242023
££
Amounts due to members27,89413,941
The loans and debts due to members rank equally with debts due to ordinary creditors in a winding up.
12. MEMBERS INTERESTS
Members' capital (classified as equity)ReservesTotalLoans and other debts due to/(from) membersTotal
£££££
Amount due to members13,942
Balance at 01/04/2023---13,94213,942
Profit for the financial year available for discretionary division among members18,92118,921-18,921
Members' interests after profit for the year-18,92118,92113,94232,863
Other divisions of profit(18,921)(18,921)18,921
Drawings(4,969)(4,969)
Amount due to members27,894
Balance at 31/03/2024---27,89427,894

AH & MM SERVICES LLP

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31/03/2024
20242023
££
Turnover136,87771,037
Cost of Sales:
Purchases52,28225,232
52,28225,232
52,28225,232
Gross Profit84,59545,805
84,59545,805
Less:
Distribution costs5,147197
Administrative expenses60,52734,705
65,67434,902
Net profit for the year before taxation18,92110,903
Net profit for the year after taxation18,92110,903
Retained profits carried forward18,92110,903
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

AH & MM SERVICES LLP

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 31/03/2024
20242023
££
Cost of sales - purchases:
Kumon Fees51,54024,586
Snacks, Beverages & First Aid742646
52,28225,232
Distribution Costs:
Advertising and sales promotion5,147197
5,147197
Administrative Expenses:
Rent19,72010,326
Office Use of Home1,5001,500
Wages - casual9,099-
Wages - regular16,69512,327
Training-3,000
Motor expenses4,3121,523
Travelling & Subsistence2,706931
Accountancy fees2,0201,415
Professional fees-552
Stationery & office supplies1872,760
Telephone 2,107371
Subscriptions89-
Bank charges165-
Sundry expenses1,085-
Depreciation and Amortisation:
Depreciation of equipment842-
60,52734,705
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

AH & MM SERVICES LLP

13. MEMBERS' CURRENT ACCOUNTS
MOHAMED ABDALLA MOHAMEDAMAL ABBA DAHIR HADDADTotal
£££
At 01/04/202312,5481,39413,942
Share of profit17,0291,89218,921
29,5773,28632,863
Drawings4,4724974,969
At 31/03/202425,1052,78927,894