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REGISTERED NUMBER: OC422828 (England and Wales)















REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024

FOR

HARDING+ ASSOCIATES LLP

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

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










Page

General information 1

Report of the members 2

Income statement 3

Balance sheet 4

Notes to the financial statements 5


HARDING+ ASSOCIATES LLP

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







DESIGNATED MEMBERS: M J Harding
Harding Whiteman Ltd





REGISTERED OFFICE: Copthorne Business Suite
Copthorne Way
Copthorne
West Sussex
RH10 3PG





REGISTERED NUMBER: OC422828 (England and Wales)






HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

REPORT OF THE MEMBERS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024


The members present their report with the financial statements of the LLP for the period 1 October 2023 to 31 March 2024.

DESIGNATED MEMBERS
The designated members during the period under review were:

M J Harding
Harding Whiteman Ltd

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS
The profit for the period before members' remuneration and profit shares was £39,656 (2023 - £131,994 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





M J Harding - Designated member


29 January 2025

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

INCOME STATEMENT
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2024

Period
1.10.23
to Year Ended
31.3.24 30.9.23
Notes £    £   

TURNOVER 191,565 422,017

Cost of sales 1,028 6,106
GROSS PROFIT 190,537 415,911

Administrative expenses 149,520 281,392
OPERATING PROFIT 4 41,017 134,519

Interest receivable and similar income 76 2
41,093 134,521

Interest payable and similar expenses 1,437 2,527
PROFIT FOR THE FINANCIAL PERIOD
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS




39,656




131,994

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 161,276 175,937
Tangible assets 6 45,942 48,340
207,218 224,277

CURRENT ASSETS
Debtors 7 25,602 73,004
Cash at bank and in hand 26,652 12,481
52,254 85,485
CREDITORS
Amounts falling due within one year 8 77,915 51,079
NET CURRENT (LIABILITIES)/ASSETS (25,661 ) 34,406
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,557

258,683

CREDITORS
Amounts falling due after more than one year 9 (18,234 ) (23,237 )

PROVISIONS FOR LIABILITIES (2,240 ) (2,240 )
NET ASSETS ATTRIBUTABLE TO
MEMBERS

161,083

233,206

LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

161,083

233,206

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 161,083 233,206

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 29 January 2025 and were signed by:




M J Harding - Designated member

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

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


1. STATUTORY INFORMATION

Harding+ Associates 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill is being amortised over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 5 (2023 - 5 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
1.10.23
to Year Ended
31.3.24 30.9.23
£    £   
Depreciation - owned assets 3,852 9,236
Goodwill amortisation 14,661 29,322

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

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


5. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 October 2023
and 31 March 2024 344,217
Amortisation
At 1 October 2023 168,280
Amortisation for period 14,661
At 31 March 2024 182,941
Net book value
At 31 March 2024 161,276
At 30 September 2023 175,937

6. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
Cost
At 1 October 2023 11,442 69,250 6,583 87,275
Additions 1,454 - - 1,454
At 31 March 2024 12,896 69,250 6,583 88,729
Depreciation
At 1 October 2023 6,423 27,644 4,868 38,935
Charge for period 519 3,119 214 3,852
At 31 March 2024 6,942 30,763 5,082 42,787
Net book value
At 31 March 2024 5,954 38,487 1,501 45,942
At 30 September 2023 5,019 41,606 1,715 48,340

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors (2,074 ) 49,083
Other debtors 27,676 23,921
25,602 73,004

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 23,825 4,167
Hire purchase contracts - 2,487
Trade creditors 18,822 13,897
Taxation and social security 24,863 28,018
Other creditors 10,405 2,510
77,915 51,079

HARDING+ ASSOCIATES LLP (REGISTERED NUMBER: OC422828)

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


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 18,234 23,237

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 18,234 23,237

10. LOANS AND OTHER DEBTS DUE TO MEMBERS
2024 2023
£    £   
Amounts owed to members in respect of profits 161,083 233,206

Falling due within one year 161,083 233,206