Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312025-05-28Quantity surveyors2024-04-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC407335 2024-04-01 2025-03-31 OC407335 2023-04-01 2024-03-31 OC407335 2025-03-31 OC407335 2024-03-31 OC407335 c:OfficeEquipment 2024-04-01 2025-03-31 OC407335 c:OfficeEquipment 2025-03-31 OC407335 c:OfficeEquipment 2024-03-31 OC407335 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC407335 c:CurrentFinancialInstruments 2025-03-31 OC407335 c:CurrentFinancialInstruments 2024-03-31 OC407335 c:Non-currentFinancialInstruments 2025-03-31 OC407335 c:Non-currentFinancialInstruments 2024-03-31 OC407335 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC407335 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC407335 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC407335 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC407335 d:FRS102 2024-04-01 2025-03-31 OC407335 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC407335 d:FullAccounts 2024-04-01 2025-03-31 OC407335 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC407335 d:PartnerLLP1 2024-04-01 2025-03-31 OC407335 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC407335 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC407335 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC407335 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC407335 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: OC407335












JGPS CONSULTING LLP
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED
 31 MARCH 2025



















 


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01483 755 399
hamlyns.com

 
JGPS CONSULTING LLP
REGISTERED NUMBER: OC407335

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,599
3,080

  
2,599
3,080

Current assets
  

Debtors: amounts falling due within one year
 5 
287,744
84,127

Cash at bank and in hand
  
23,763
190,632

  
311,507
274,759

Creditors: Amounts Falling Due Within One Year
 6 
(134,494)
(80,929)

Net current assets
  
 
 
177,013
 
 
193,830

Total assets less current liabilities
  
179,612
196,910

Creditors: amounts falling due after more than one year
 7 
(387)
(629)

  
179,225
196,281

  

Net assets
  
179,225
196,281


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
  
6,698
(81,336)

  
6,698
(81,336)

Members' other interests
  

Other Reserves
  
172,527
277,617

  
 
172,527
 
277,617

  
179,225
196,281


Total members' interests
  

Loans and other debts due to members
  
6,698
(81,336)

Members' other interests
  
172,527
277,617

  
179,225
196,281


Page 1

 
JGPS CONSULTING LLP
REGISTERED NUMBER: OC407335

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 28 May 2025.




N Rehbein
Designated member

The notes on pages 3 to 6 form part of these financial statements.

JGPS Consulting LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity.

Page 2

 
JGPS CONSULTING LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

JGPS Consulting LLP is registered in England and Wales. The LLP's registered number and registered office are as below:

Registered number: OC407335

Registered address: Hanger 6, Redhill Aerodrome, Kings Mill Lane,i   Redhill, Surrey, RH1 5JY

2.ccounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

Page 3

 
JGPS CONSULTING LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ccounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 
JGPS CONSULTING LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
7,636


Additions
386



At 31 March 2025

8,022



Depreciation


At 1 April 2024
4,557


Charge for the year on owned assets
867



At 31 March 2025

5,424



Net book value



At 31 March 2025
2,598



At 31 March 2024
3,080


5.


Debtors

2025
2024
£
£


Trade debtors
143,478
49,127

Amounts recoverable on long-term contracts
144,266
35,000

287,744
84,127



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
2,605
4,859

Trade creditors
91,926
28,630

Other taxation and social security
30,865
42,220

Accruals and deferred income
9,098
5,220

134,494
80,929


Page 5

 
JGPS CONSULTING LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
387
627

387
627



Page 6