IRIS Accounts Production v25.1.4.42 OC377370 designated member 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC3773702024-03-31OC3773702025-03-31OC3773702024-04-012025-03-31OC3773702023-03-31OC3773702023-04-012024-03-31OC3773702024-03-31OC377370ns15:EnglandWales2024-04-012025-03-31OC377370ns14:PoundSterling2024-04-012025-03-31OC377370ns10:PartnerLLP12024-04-012025-03-31OC377370ns10:LimitedLiabilityPartnershipLLP2024-04-012025-03-31OC377370ns10:SmallEntities2024-04-012025-03-31OC377370ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31OC377370ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31OC377370ns10:LimitedLiabilityPartnershipsSORP2024-04-012025-03-31OC377370ns10:FullAccounts2024-04-012025-03-31OC37737012024-04-012025-03-31OC377370ns10:PartnerLLP22024-04-012025-03-31OC377370ns10:RegisteredOffice2024-04-012025-03-31OC377370ns5:CurrentFinancialInstruments2025-03-31OC377370ns5:CurrentFinancialInstruments2024-03-31OC377370ns5:Non-currentFinancialInstruments2025-03-31OC377370ns5:Non-currentFinancialInstruments2024-03-31OC377370ns5:NetGoodwill2024-04-012025-03-31OC377370ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-31OC377370ns5:FurnitureFittings2024-04-012025-03-31OC377370ns5:MotorVehicles2024-04-012025-03-31OC377370ns5:ComputerEquipment2024-04-012025-03-31OC377370ns5:NetGoodwill2024-03-31OC377370ns5:NetGoodwill2025-03-31OC377370ns5:NetGoodwill2024-03-31OC377370ns5:FurnitureFittings2024-03-31OC377370ns5:MotorVehicles2024-03-31OC377370ns5:ComputerEquipment2024-03-31OC377370ns5:FurnitureFittings2025-03-31OC377370ns5:MotorVehicles2025-03-31OC377370ns5:ComputerEquipment2025-03-31OC377370ns5:FurnitureFittings2024-03-31OC377370ns5:MotorVehicles2024-03-31OC377370ns5:ComputerEquipment2024-03-31OC377370ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-31OC377370ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-04-012025-03-31OC377370ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2025-03-31OC377370ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-31OC377370ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31OC377370ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: OC377370 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ESJ FINANCIAL PLANNING LLP

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ESJ FINANCIAL PLANNING LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: R A P Wemyss
Miss E M Dryland





REGISTERED OFFICE: Ground Floor
Oakhurst House
77 Mount Eprhaim
Tunbridge Wells
Kent
TN4 8BS





REGISTERED NUMBER: OC377370 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 13,794 16,279
13,794 16,279

CURRENT ASSETS
Debtors 6 49,888 68,353
Cash at bank and in hand 142,791 111,251
192,679 179,604
CREDITORS
Amounts falling due within one year 7 (10,104 ) (12,640 )
NET CURRENT ASSETS 182,575 166,964
TOTAL ASSETS LESS CURRENT
LIABILITIES

196,369

183,243

CREDITORS
Amounts falling due after more than one
year

8

(8,744

)

(7,823

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

187,625

175,420

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

12,205

-

MEMBERS' OTHER INTERESTS
Capital accounts 175,420 175,420
187,625 175,420

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 12,205 -
Members' other interests 175,420 175,420
Amounts due from members 6 (42,115 ) (61,168 )
145,510 114,252

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.

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)

STATEMENT OF FINANCIAL POSITION - 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 28 July 2025 and were signed by:





R A P Wemyss - Designated member

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

ESJ Financial Planning 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 comprises of commission and fees receivable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33.33% on cost

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEE INFORMATION

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 180,000
AMORTISATION
At 1 April 2024
and 31 March 2025 180,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 7,884 56,203 8,341 72,428
Additions - - 1,651 1,651
At 31 March 2025 7,884 56,203 9,992 74,079
DEPRECIATION
At 1 April 2024 3,905 44,679 7,565 56,149
Charge for year 796 2,305 1,035 4,136
At 31 March 2025 4,701 46,984 8,600 60,285
NET BOOK VALUE
At 31 March 2025 3,183 9,219 1,392 13,794
At 31 March 2024 3,979 11,524 776 16,279

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 56,203
DEPRECIATION
At 1 April 2024 44,679
Charge for year 2,305
At 31 March 2025 46,984
NET BOOK VALUE
At 31 March 2025 9,219
At 31 March 2024 11,524

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,600 3,750
Amounts due from members 42,115 61,168
Prepayments 4,173 3,435
49,888 68,353

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 3,456 3,288
Trade creditors 3,806 5,315
Other creditors 492 1,687
Accrued expenses 2,350 2,350
10,104 12,640

ESJ FINANCIAL PLANNING LLP (REGISTERED NUMBER: OC377370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 8,744 7,823

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

10. RELATED PARTY DISCLOSURES

For the period under review, the company was controlled by its designated members