Harmer Ray Hoffbrand LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC318359 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HARMER RAY HOFFBRAND LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

6

DESIGNATED MEMBERS:

A D Harmer

S L Harmer

R A Yam

W J Lovell

C Lovell

T Hance

REGISTERED OFFICE:

Harben House

Harben Parade

Finchley Road

London

NW3 6LH

REGISTERED NUMBER:

OC318359 (England and Wales)

ACCOUNTANTS:

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

FIXED ASSETS

Tangible assets

4

148,816

CURRENT ASSETS

Debtors

5

98,255

88,763

Cash at bank

270,467

235,464

368,722

324,227

CREDITORS

Amounts falling due within one year

6

37,255

41,349

NET CURRENT ASSETS

331,467

282,878

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

480,283

431,694

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

479,283

430,694

MEMBERS' OTHER INTERESTS

Capital accounts

1,000

480,283

431,694

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

479,283

430,694

Members' other interests

1,000

480,283

431,694

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 31 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.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit & Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 June 2025 and were signed by:

A D Harmer - Designated member

R A Yam - Designated member

1.	STATUTORY INFORMATION

Harmer Ray Hoffbrand 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 as the fair value for the consideration received or receivable, net of discounts, rebates and value added tax.

Tangible fixed assets

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

Motor vehicles

-

not depreciated

The practise of not depreciation motor vehicles is a departure from FRS 102, which requires fixed assets to be depreciated over their useful lives. However, the members believe that this departure does not materially affect the true and fair view of the financial statements.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

148,816

NET BOOK VALUE

At 31 March 2025

148,816

At 31 March 2024

148,816

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

92,548

81,361

Prepayments

5,707

7,402

98,255

88,763

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,345

7,494

VAT

31,410

30,355

Accrued expenses

3,500

37,255

41,349

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up There is no provision for specific legally enforceable protection afforded to creditors in such an event.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Harmer Ray Hoffbrand LLP for the year ended 31 March 2025 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Harmer Ray Hoffbrand LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harmer Ray Hoffbrand LLP and state those matters that we have agreed to state to the members of Harmer Ray Hoffbrand LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harmer Ray Hoffbrand LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Harmer Ray Hoffbrand LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harmer Ray Hoffbrand LLP. You consider that Harmer Ray Hoffbrand LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harmer Ray Hoffbrand LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

18 June 2025