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REGISTERED NUMBER: OC413798 (England and Wales)









Report of the Members and

Financial Statements

for the Year Ended 31 March 2025

for

Aretai LLP

Aretai LLP (Registered number: OC413798)






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




Page

General Information 1

Report of the Members 2

Income Statement 3

Statement of Financial Position 4

Reconciliation of Members' Interests 5

Notes to the Financial Statements 7


Aretai LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: Jeremy Michael Franks
David Timothy Lawrence Presswell





REGISTERED OFFICE: C/o Parker Cavendish, Suite 301
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: OC413798 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW

Aretai LLP (Registered number: OC413798)

Report of the Members
for the Year Ended 31 March 2025

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the year under review was that of a management consultancy specialising in helping organisations, teams and individuals realise their latent potential through a series of propositions that connect their people to business performance.

DESIGNATED MEMBERS
Mr A Pawley died on 28 July 2024.

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £568,303 (2024 - £782,488 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





Jeremy Michael Franks - Designated member


11 July 2025

Aretai LLP (Registered number: OC413798)

Income Statement
for the Year Ended 31 March 2025

2025 2024
Notes £    £   

REVENUE 690,092 978,177

Cost of sales (86,574 ) (169,082 )
GROSS PROFIT 603,518 809,095

Administrative expenses (36,963 ) (51,168 )
OPERATING PROFIT 566,555 757,927

Profit/loss on disposal of fixed asset
investments

4

-

24,561
566,555 782,488

Interest receivable and similar income 1,748 -
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION AND
PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS




568,303




782,488

Aretai LLP (Registered number: OC413798)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 6 82,358 116,154
Cash at bank 295,816 35,207
378,174 151,361
CREDITORS
Amounts falling due within one year 7 (207,541 ) (90,705 )
NET CURRENT ASSETS 170,633 60,656
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

170,633

60,656

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

154,133

42,656

MEMBERS' OTHER INTERESTS
Capital accounts 16,500 18,000
170,633 60,656

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 154,133 42,656
Members' other interests 16,500 18,000
170,633 60,656

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 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 11 July 2025 and were signed by:





Jeremy Michael Franks - Designated member

Aretai LLP (Registered number: OC413798)

Reconciliation of Members' Interests
for the Year Ended 31 March 2025


EQUITY
Members' other interests
Members'
capital
(classified
as Other
equity) reserves Total
£    £    £   
Balance at 1 April 2024 18,000 - 18,000
Profit for the financial year available for discretionary
division among members

-

568,303

568,303
Members' interests after profit for the year 18,000 568,303 586,303
Other divisions of profit - (568,303 ) (568,303 )
Introduced by members - - -
Repayments of capital (1,500 ) - (1,500 )
Drawings on account and distributions of profit - - -
Balance at 31 March 2025 16,500 - 16,500

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 42,656
Amount due from members -
Balance at 1 April 2024 42,656 60,656
Profit for the financial year available for discretionary
division among members

-

568,303

Members' interests after profit for the year 42,656 628,959
Other divisions of profit 568,303 -
Introduced by members 2,080 2,080
Repayments of capital - (1,500 )
Drawings on account and distributions of profit (458,906 ) (458,906 )
Amount due to members 154,133
Amount due from members -
Balance at 31 March 2025 154,133 170,633

Aretai LLP (Registered number: OC413798)

Reconciliation of Members' Interests
for the Year Ended 31 March 2025

EQUITY
Members' other interests
Members'
capital
(classified
as Other
equity) reserves Total
£    £    £   
Balance at 1 April 2023 18,000 - 18,000
Profit for the financial year available for discretionary
division among members

-

782,488

782,488
Members' interests after profit for the year 18,000 782,488 800,488
Other divisions of profit - (782,488 ) (782,488 )
Drawings on account and distributions of profit - - -
Balance at 31 March 2024 18,000 - 18,000

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 167,262
Amount due from members -
Balance at 1 April 2023 167,262 185,262
Profit for the financial year available for discretionary
division among members

-

782,488

Members' interests after profit for the year 167,262 967,750
Other divisions of profit 782,488 -
Drawings on account and distributions of profit (907,094 ) (907,094 )
Amount due to members 42,656
Amount due from members -
Balance at 31 March 2024 42,656 60,656

Aretai LLP (Registered number: OC413798)

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

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. EMPLOYEE INFORMATION

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

4. EXCEPTIONAL ITEMS
2025 2024
£    £   
Profit/loss on disposal of fixed asset
investments

-

24,561

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 81,798 112,394
Other debtors 560 3,760
82,358 116,154

Aretai LLP (Registered number: OC413798)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 19,019 20,524
Taxation and social security 38,748 32,382
Other creditors 149,774 37,799
207,541 90,705

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 154,133 42,656

Falling due within one year 154,133 42,656

Loans and other debts due to members' (other than members' capital classified as debt) would rank after other creditors.