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REGISTERED NUMBER: OC318898 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024

FOR

GHA SERVICES LLP

GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GHA SERVICES LLP

GENERAL INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024







DESIGNATED MEMBERS: G P Howells
D Bansal





REGISTERED OFFICE: 321 Bradford Street
Digbeth
Birmingham
West Midlands
B5 6ET





REGISTERED NUMBER: OC318898 (England and Wales)





ACCOUNTANTS: Sephton & Company LLP
Chartered Certified Accountants
Marston House
5 Elmdon Lane
Marston Green
Solihull
West Midlands
B37 7DL

GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

BALANCE SHEET
31 MARCH 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 647,015 414,509

CURRENT ASSETS
Debtors 5 748,080 2,449,846
Cash at bank and in hand 67,853 170,800
815,933 2,620,646
CREDITORS
Amounts falling due within one year 6 1,427,782 1,377,944
NET CURRENT (LIABILITIES)/ASSETS (611,849 ) 1,242,702
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

35,166

1,657,211

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

35,166

1,657,211

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 35,166 1,657,211
Amounts due from members 5 (42,156 ) -
(6,990 ) 1,657,211

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 period ended 31 March 2024.

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 applicable to LLPs subject to the small LLPs regime.

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.

GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

BALANCE SHEET - continued
31 MARCH 2024



The financial statements were approved by the members of the LLP and authorised for issue on 30 October 2024 and were signed by:




G P Howells - Designated member




D Bansal - Designated member


GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


1. STATUTORY INFORMATION

Gha Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales in respect of services where turnover is recognised when the company obtains the right to consideration and has been wholly generated within the United Kingdom.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Office equipment - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Taxation
Taxation on all the LLP’s profits is solely the personal liability of individual members and is not dealt with in these financial statements.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 135 (2022 - 148 ) .

GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Short Office and
leasehold equipment fittings
£    £    £   
COST
At 1 January 2023 263,096 41,597 249,804
Additions 254,212 1,370 98,719
At 31 March 2024 517,308 42,967 348,523
DEPRECIATION
At 1 January 2023 130,239 34,368 222,094
Charge for period 42,050 4,099 22,963
At 31 March 2024 172,289 38,467 245,057
NET BOOK VALUE
At 31 March 2024 345,019 4,500 103,466
At 31 December 2022 132,857 7,229 27,710

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 35,488 990,339 1,580,324
Additions - 115,080 469,381
At 31 March 2024 35,488 1,105,419 2,049,705
DEPRECIATION
At 1 January 2023 7,395 771,719 1,165,815
Charge for period 10,351 157,412 236,875
At 31 March 2024 17,746 929,131 1,402,690
NET BOOK VALUE
At 31 March 2024 17,742 176,288 647,015
At 31 December 2022 28,093 218,620 414,509

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 18,649 2,064,148
Other debtors 729,431 385,698
748,080 2,449,846

GHA SERVICES LLP (REGISTERED NUMBER: OC318898)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 825,834 243,380
Taxation and social security 319,790 780,303
Other creditors 282,158 354,261
1,427,782 1,377,944

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2022
£    £   
Within one year 323,280 418,485
Between one and five years - 427,902
323,280 846,387

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equal to other creditors.

9. RELATED PARTY DISCLOSURES

Glenn Howells Architects Limited

During the period the Partnership traded with Glenn Howells Architects Limited, a company in which the partners Mr G P Howells and Mr D Bansal are directors.

The Partnership invoiced Glenn Howells Architects Limited £12,338,702 (2022 - £11,710,090) in respect of architectural and management charges during the period.

As at the balance sheet date Glenn Howells Architects Limited owed the Partnership £nil (2022 - £2,030,269), this amount was included in Trade Debtors.

As at the balance sheet date the Partnership owed Glenn Howells Architects Limited £76,065 (2022 - £nil), this amount was included in Trade Creditors.