1 April 2024 false Taxfiler 2024.6 OC382844business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3828442024-03-31 OC3828442024-04-012025-03-31 OC382844business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC382844business:FilletedAccounts2024-04-012025-03-31 OC3828442025-03-31 OC382844business:PartnerLLP12024-04-012025-03-31 OC382844business:PartnerLLP22024-04-012025-03-31 OC382844business:PartnerLLP32024-04-012025-03-31 OC382844business:PartnerLLP42024-04-012025-03-31 OC382844business:RegisteredOffice2024-04-012025-03-31 OC3828442024-03-31 OC382844core:WithinOneYear2025-03-31 OC382844core:WithinOneYear2024-03-31 OC382844business:SmallEntities2024-04-012025-03-31 OC382844core:FurnitureFittings2024-04-012025-03-31 OC382844core:ComputerEquipment2024-04-012025-03-31 OC382844countries:EnglandWales2024-04-012025-03-31 OC382844core:FurnitureFittings2024-03-31 OC382844core:ComputerEquipment2024-03-31 OC382844core:FurnitureFittings2025-03-31 OC382844core:ComputerEquipment2025-03-31 OC3828442023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC382844 (England and Wales)
TEMPEST FORENSIC ACCOUNTING UK LLP Unaudited accounts for the year ended 31 March 2025
TEMPEST FORENSIC ACCOUNTING UK LLP LLP Information for the year ended 31 March 2025
Designated members
Mr R Frost
Mr G L Mesher
Mrs C Stephens
Ms K de Klerk
Registered Number
OC382844 (England and Wales)
Registered Office
Nant Yr Arian Llandefalle Brecon Powys LD3 0NS
Accountants
Belvedere Chartered Accountants The Old Forge 136 Long Ashton Road Bristol BS41 9LS
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TEMPEST FORENSIC ACCOUNTING UK LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
534 
15 
Current assets
Debtors
137,567 
138,577 
Cash at bank and in hand
113,269 
148,372 
250,836 
286,949 
Creditors: amounts falling due within one year
(34,230)
(49,799)
Net current assets
216,606 
237,150 
Net assets attributable to members
217,140 
237,165 
Represented by:
Loans and other debts due to members
217,140 
237,165 
217,140 
237,165 
Total members' interests
Loans and other debts due to members
217,140 
237,165 
217,140 
237,165 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 16 June 2025.
Mr G L Mesher Designated member Limited Liability Partnership Registration No. OC382844
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TEMPEST FORENSIC ACCOUNTING UK LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in compliance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' issued by the Financial Reporting Council and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (issued July 2014).
Presentation currency
The financial statements are prepared in pound sterling which is the functional currency of the LLP.
Turnover
Turnover represents fee income chargeable to clients for professional services provided during the period. Turnover is recognised to the extent that the LLP obtains the right to consideration in exchange for its performance. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales tax or duty.
Members' remuneration and division of profits
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members. The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.
Members' interest
Profit is allocated to members in accordance with the terms of the LLP agreement. Allocated profit is included within 'loans and other debts due to members' in 'other amounts' as a liability of the LLP. Drawings are treated as payments on account of profit allocation and therefore the year end liability is reflects the deduction of drawings up to the year-end. Unsecured amounts due to members would rank equally with debts due to other unsecured creditors in a winding up of the LLP.
Taxation
The taxation payable on the LLP's profits is the personal liability of the members, although payment of such liabilities is administered by the LLP on behalf of its members. Consequently, neither LLP taxation or related deferred taxation are accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the Statement of Financial Position within loans and other debts due to members, or are set against amounts due from members as appropriate.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on cost
Computer equipment
33% on cost
Trade debtors
Trade debtors are recognised initially at the transaction price. They are subsequently measured less any provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the LLP will not be able to collect all amounts due.
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TEMPEST FORENSIC ACCOUNTING UK LLP Notes to the Accounts for the year ended 31 March 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.
Trade creditors
Trade creditors are recognised initially at the transaction price.
Leased assets
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
2
Statutory information
TEMPEST FORENSIC ACCOUNTING UK LLP is a limited liability partnership, incorporated in England and Wales, registration number OC382844. Its registered office is Nant Yr Arian, Llandefalle, Brecon, Powys, LD3 0NS.
3
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
9,110 
7,179 
16,289 
Additions
- 
549 
549 
Disposals
(4,014)
(568)
(4,582)
At 31 March 2025
5,096 
7,160 
12,256 
Depreciation
At 1 April 2024
9,110 
7,164 
16,274 
Charge for the year
- 
30 
30 
On disposals
(4,014)
(568)
(4,582)
At 31 March 2025
5,096 
6,626 
11,722 
Net book value
At 31 March 2025
- 
534 
534 
At 31 March 2024
- 
15 
15 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,111 
6,024 
Taxes and social security costs
27,469 
24,643 
Other creditors
1,000 
- 
Accruals
750 
3,132 
Deferred income
2,900 
16,000 
34,230 
49,799 
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TEMPEST FORENSIC ACCOUNTING UK LLP Notes to the Accounts for the year ended 31 March 2025
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Members' capital classified as a liability
59,104 
55,617 
Amounts due to members in respect of profits
158,036 
181,548 
217,140 
237,165 
Amounts falling due within one year
217,140 
237,165 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Transactions with related parties
During the year, the LLP made payments for rent and royalties totalling £30,000 (2024: £30,000) to an entity under control of one of the designated partners.
7
Controlling party
The members are the controlling party by virtue of their controlling interest in the LLP. The ultimate controlling party is the same as the controlling party.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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