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REGISTERED NUMBER: OC371529 (England and Wales)















REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025

FOR

OCEAN COUNSELLING TRAINING LLP

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 March 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


OCEAN COUNSELLING TRAINING LLP

GENERAL INFORMATION
for the Year Ended 30 March 2025







DESIGNATED MEMBERS: D Rosbrook
Mrs R Rosbrook
Ms S Howse





REGISTERED OFFICE: 1&2 Floor
135 High Street
Rochester
Kent
ME1 1EW





REGISTERED NUMBER: OC371529 (England and Wales)





ACCOUNTANTS: Blue Swift Accountants Limited
37 Riverside House
River Lawn Road
Tonbridge
Kent
TN9 1EP

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

REPORT OF THE MEMBERS
for the Year Ended 30 March 2025

The members present their report with the financial statements of the LLP for the year ended 30 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the year under review was that of classroom training in counselling.

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

Mrs J Chambers-Armitage
Ocean Consultancy Services Ltd
D Rosbrook
Mrs R Rosbrook
Ms S Howse

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £103,154 (2024 - £180,461 profit).

MEMBERS' INTERESTS
The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

A member's capital requirement is linked to their share of profit and the financing requirements of the limited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at 'par', so the retiring members are repaid their capital at 'par'.

ON BEHALF OF THE MEMBERS:





D Rosbrook - Designated member


28 May 2025

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

INCOME STATEMENT
for the Year Ended 30 March 2025

30.3.25 30.3.24
Notes £    £   

TURNOVER 332,718 397,103

Cost of sales 115,206 83,124
GROSS PROFIT 217,512 313,979

Administrative expenses 113,668 134,046
OPERATING PROFIT 4 103,844 179,933

Interest receivable and similar income 10 14
103,854 179,947

Interest payable and similar expenses 700 (514 )
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS




103,154




180,461

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

BALANCE SHEET
30 March 2025

30.3.25 30.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 6 1,816 2,186

CURRENT ASSETS
Debtors 7 373,962 332,366
Cash at bank - 5,103
373,962 337,469
CREDITORS
Amounts falling due within one year 8 253,311 215,228
NET CURRENT ASSETS 120,651 122,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,467

124,427

CREDITORS
Amounts falling due after more than one
year

9

13,676

16,005
NET ASSETS ATTRIBUTABLE TO
MEMBERS

108,791

108,422

LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

108,791

108,422

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 108,791 108,422
Amounts due from members 7 - (238,720 )
108,791 (130,298 )

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 year ended 30 March 2025.

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.

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

BALANCE SHEET - continued
30 March 2025


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 28 May 2025 and were signed by:





D Rosbrook - Designated member

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 March 2025

1. STATUTORY INFORMATION

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

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 20% 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.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

30.3.25 30.3.24
£    £   
Depreciation - owned assets 1,200 1,138

5. INFORMATION IN RELATION TO MEMBERS

30.3.25 30.3.24

The average number of members during the year was 3 4

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 March 2025

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 31 March 2024 1,088 999 6,523 8,610
Additions 150 - 680 830
At 30 March 2025 1,238 999 7,203 9,440
DEPRECIATION
At 31 March 2024 1,001 943 4,480 6,424
Charge for year 124 56 1,020 1,200
At 30 March 2025 1,125 999 5,500 7,624
NET BOOK VALUE
At 30 March 2025 113 - 1,703 1,816
At 30 March 2024 87 56 2,043 2,186

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.25 30.3.24
£    £   
Trade debtors 94,706 89,898
Other debtors 279,256 242,468
373,962 332,366

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.25 30.3.24
£    £   
Bank loans and overdrafts 17,774 15,977
Taxation and social security - 4,305
Other creditors 235,537 194,946
253,311 215,228

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.3.25 30.3.24
£    £   
Bank loans 13,676 16,005

OCEAN COUNSELLING TRAINING LLP (REGISTERED NUMBER: OC371529)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 March 2025

10. LOANS AND OTHER DEBTS DUE TO MEMBERS
30.3.25 30.3.24
£    £   
Amounts owed to members in respect of profits 108,791 108,422

Falling due within one year 108,791 108,422

In the event of a winding up the amounts included in 'Loans and other debts due to members' will rank equally with unsecured creditors.