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REGISTERED NUMBER: OC438717 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Homa Psychotherapy Centre LLP

Homa Psychotherapy Centre LLP (Registered number: OC438717)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Homa Psychotherapy Centre LLP (Registered number: OC438717)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 37,041 44,174

Current assets
Debtors 5 33,390 33,390
Prepayments and accrued income 20,336 20,752
Cash at bank 24,431 15,769
78,157 69,911
Creditors
Amounts falling due within one year 6 2,078 2,716
Net current assets 76,079 67,195
Total assets less current liabilities
and
Net assets attributable to members 113,120 111,369

Loans and other debts due to members 7 113,120 111,369

Total members' interests
Loans and other debts due to members 7 113,120 111,369

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.

Homa Psychotherapy Centre LLP (Registered number: OC438717)

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 5 August 2025 and were signed by:





B N Gold - Designated member

Homa Psychotherapy Centre LLP (Registered number: OC438717)

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

1. Statutory information

Homa Psychotherapy Centre LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC438717

Registered office: 26 Lloyd Baker Street
London
WC1X 9AW

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 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 - 25% on cost
Fixtures and fittings - 20% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employee information

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

Homa Psychotherapy Centre LLP (Registered number: OC438717)

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

4. Tangible fixed assets
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
Cost
At 1 April 2024 45,034 1,237 14,642 60,913
Additions - 108 1,276 1,384
At 31 March 2025 45,034 1,345 15,918 62,297
Depreciation
At 1 April 2024 7,799 718 8,222 16,739
Charge for year 3,767 357 4,393 8,517
At 31 March 2025 11,566 1,075 12,615 25,256
Net book value
At 31 March 2025 33,468 270 3,303 37,041
At 31 March 2024 37,235 519 6,420 44,174

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Other debtors 33,390 33,390

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Other creditors 2,078 2,716

7. 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.

8. Ultimate controlling party

The ultimate controlling party is the five members together.