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REGISTERED NUMBER: OC325646 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Westhall Partners LLP

Westhall Partners LLP (Registered number: OC325646)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Westhall Partners LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: D G Fulton
R I Hume





REGISTERED OFFICE: 14 Hanover Square
London
W1S 1HN





REGISTERED NUMBER: OC325646 (England and Wales)





ACCOUNTANTS: Clear Associates Limited
64 Churchill Road
Langley
Slough
Berkshire
SL3 7RB

Westhall Partners LLP (Registered number: OC325646)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,875 1,113

CURRENT ASSETS
Debtors 5 207,751 278,645
Cash at bank 102,354 154,874
310,105 433,519
CREDITORS
Amounts falling due within one year 6 45,595 32,844
NET CURRENT ASSETS 264,510 400,675
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

266,385

401,788

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

184,385

319,788

MEMBERS' OTHER INTERESTS
Capital accounts 82,000 82,000
266,385 401,788

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 184,385 319,788
Members' other interests 82,000 82,000
266,385 401,788

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.

Westhall Partners LLP (Registered number: OC325646)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 July 2025 and were signed by:





D G Fulton - Designated member

Westhall Partners LLP (Registered number: OC325646)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Westhall Partners 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.

Preparation of consolidated financial statements
The financial statements contain information about Westhall Partners LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

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 etc - 33% on cost

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. 4

The average number of employees during the year was 2 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 24,266
Additions 1,387
At 31 March 2025 25,653
DEPRECIATION
At 1 April 2024 23,153
Charge for year 625
At 31 March 2025 23,778
NET BOOK VALUE
At 31 March 2025 1,875
At 31 March 2024 1,113

Westhall Partners LLP (Registered number: OC325646)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 2,307 108,864
Other debtors 205,444 169,781
207,751 278,645

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 5,623 4,506
Other creditors 39,972 28,338
45,595 32,844

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.3.25 31.3.24
£    £   
Amounts owed to members in respect of profits 184,385 319,788

Falling due within one year 184,385 319,788

The amounts due to members will rank pari passu with other creditors.