OC442658falseKUMON TRAINING SERVICES2024-04-012024-07-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012024-07-31http://www.companieshouse.gov.uk/cd:Director22024-04-012024-07-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2024-04-012024-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012024-07-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012024-07-31http://www.companieshouse.gov.uk/2022-08-012024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012024-07-31http://www.companieshouse.gov.uk/2024-04-012024-07-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012024-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012024-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC442658

AH & MM SERVICES LLP

ACCOUNTS
FOR THE 122 DAY PERIOD ENDED 31/07/2024

(Ceased trading 31/07/2024)
Prepared By:
ASHBURNS ACCOUNTANTS LTD
CHARTERED CERTIFIED ACCOUNTANTS
70-72 VICTORIA ROAD
HA4 0AH

AH & MM SERVICES LLP

ACCOUNTS
FOR THE 122 DAY PERIOD ENDED 31/07/2024
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 CERTIFIED 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 122 DAY PERIOD ENDED 31/07/2024
The members present their report and accounts for the 122 day period ended 31/07/2024
PRINCIPAL ACTIVITIES
The principal activity of the LLP in the 122 day period 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 £(4,232) (2024 £18,921).
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 07/04/2025
MOHAMED ABDALLA MOHAMED
Designated member

AH & MM SERVICES LLP

PROFIT AND LOSS ACCOUNT
FOR THE 122 DAY PERIOD ENDED31/07/2024
Notes20242024
££
TURNOVER339,102136,877
Cost of sales(20,710)(52,282)
GROSS PROFIT18,39284,595
Administrative expenses4(22,624)(65,674)
OPERATING (LOSS) / PROFIT(4,232)18,921
(LOSS) / PROFIT FOR THE FINANCIAL122 DAY PERIOD BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS(4,232)18,921

AH & MM SERVICES LLP

BALANCE SHEET AT 31/07/2024
20242024
Notes££
FIXED ASSETS
Intangible assets86,1906,190
Tangible assets92,0662,526
8,2568,716
CURRENT ASSETS
Cash at bank and in hand10,11419,178
10,11419,178
NET CURRENT ASSETS10,11419,178
NET ASSETS ATTRIBUTABLE TO MEMBERS18,37027,894
LOANS AND OTHER DEBTS DUE TO MEMBERS1118,37027,894
MEMBERS ' OTHER INTERESTS
18,37027,894
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members1118,37027,894
18,37027,894
For the year ending 31/07/2024 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 07/04/2025 and signed on their behalf by
.............................
MOHAMED ABDALLA MOHAMED
Designated Member

AH & MM SERVICES LLP

NOTES TO THE ACCOUNTS
FOR THE 122 DAY PERIOD ENDED 31/07/2024
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 20242024
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.
20242024
££
Sales39,102136,877
39,102136,877
4. OTHER OPERATING EXPENSES 20242024
££
Selling and marketing costs785,147
Administrative expenses21,85759,685
Costs relating to the purchase, use, and disposal of assets689842
22,62465,674
5. OPERATING PROFIT
20242024
££
Operating Profit is stated after charging:
Depreciation689842
689842
6. DIRECTORS AND EMPLOYEES
Particulars of employees (including directors) are shown below:
Employee costs during the 122 day period amounted to: 20242024
££
Wages and salaries6,01925,794
6,01925,794
The average weekly numbers of employees during the 122 day period were as follows:
20242024
No.No.
Management and administration-14
-14

AH & MM SERVICES LLP

7. EMPLOYEES
20242024
No.No.
Average number of employees1414
8. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/20246,1906,190
At 31/07/20246,1906,190
Depreciation
At 31/07/2024--
Net Book Amounts
At 31/07/20246,1906,190
At 31/03/20246,1906,190
9. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 01/04/20243,3683,368
Additions229229
At 31/07/20243,5973,597
Depreciation
At 01/04/2024842842
For the 122 day period689689
At 31/07/20241,5311,531
Net Book Amounts
At 31/07/20242,0662,066
At 31/03/20242,5262,526

AH & MM SERVICES LLP

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242024
££
11. LOANS AND OTHER DEBTS DUE TO MEMBERS 20242024
££
Amounts due to members18,37027,894
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 members27,895
Balance at 01/04/2024---27,89527,895
Profit for the financial year available for discretionary division among members(4,232)(4,232)-(4,232)
Members' interests after profit for the year-(4,232)(4,232)27,89523,663
Other divisions of profit4,2324,232(4,232)
Drawings(5,293)(5,293)
Amount due to members18,370
Balance at 31/07/2024---18,37018,370

AH & MM SERVICES LLP

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE 122 DAY PERIOD ENDED 31/07/2024
20242024
££
Turnover39,102136,877
Cost of Sales:
Purchases20,71052,282
20,71052,282
20,71052,282
Gross Profit18,39284,595
18,39284,595
Less:
Distribution costs785,147
Administrative expenses22,54660,527
22,62465,674
Net (loss) / profit for the 122 day period before taxation(4,232)18,921
Net (loss) / profit for the 122 day period after taxation(4,232)18,921
Retained (losses) / profits carried forward(4,232)18,921
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 122 DAY PERIOD ENDED 31/07/2024
20242024
££
Cost of sales - purchases:
Kumon Fees20,71051,540
Snacks, Beverages & First Aid-742
20,71052,282
Distribution Costs:
Advertising and sales promotion785,147
785,147
Administrative Expenses:
Rent4,94119,720
Office Use of Home5001,500
Wages - casual2669,099
Wages - regular5,75316,695
Computer costs1,158-
Motor expenses1,0334,312
Travelling & Subsistence3,3532,706
Accountancy fees7602,020
Stationery & office supplies52187
Telephone 7092,107
Subscriptions-89
Charitable donations302-
Bank charges44165
Sundry expenses2,9861,085
Depreciation and Amortisation:
Depreciation of equipment689842
22,54660,527
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 01/04/202425,1052,79027,895
25,1052,79027,895
Drawings4,7645295,293
Share of loss3,8094234,232
At 31/07/202416,5321,83818,370