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Company No: OC371058 (England and Wales)

JOH CONSULTANCY LLP

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025
PAGES FOR FILING WITH THE REGISTRAR

JOH CONSULTANCY LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025

Contents

JOH CONSULTANCY LLP

LIMITED LIABILITY PARTNERSHIP INFORMATION

FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025
JOH CONSULTANCY LLP

LIMITED LIABILITY PARTNERSHIP INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025
DESIGNATED MEMBERS N Harris
J Harris
REGISTERED OFFICE Wey Court West
Union Road
Farnham
Surrey
United Kingdom
REGISTERED NUMBER OC371058 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
JOH CONSULTANCY LLP

BALANCE SHEET

AS AT 05 APRIL 2025
JOH CONSULTANCY LLP

BALANCE SHEET (continued)

AS AT 05 APRIL 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 3,119 1,366
3,119 1,366
Current assets
Debtors 4 18,670 4,811
Cash at bank and in hand 3,846 5,348
22,516 10,159
Creditors: amounts falling due within one year 5 ( 1,992) ( 2,181)
Net current assets 20,524 7,978
Total assets less current liabilities 23,643 9,344
Net assets attributable to members 23,643 9,344
Represented by
Loans and other debts due to members within one year
Other amounts 23,643 9,344
23,643 9,344
Members' other interests
0 0
23,643 9,344
Total members' interests
Loans and other debts due to members 23,643 9,344
23,643 9,344

For the financial year ending 05 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

JOH Consultancy LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

The financial statements of JOH Consultancy LLP (registered number: OC371058) were approved and authorised for issue by the Board of Directors on 11 July 2025. They were signed on its behalf by:

J Harris
Designated member
N Harris
Designated member
JOH CONSULTANCY LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025
JOH CONSULTANCY LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 05 APRIL 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

JOH Consultancy LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Wey Court West, Union Road, Farnham, Surrey, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment 2 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the LLP during the year 0 0

The entity has no employees.

3. Tangible assets

Computer equipment Total
£ £
Cost
At 06 April 2024 9,356 9,356
Additions 3,326 3,326
At 05 April 2025 12,682 12,682
Accumulated depreciation
At 06 April 2024 7,990 7,990
Charge for the financial year 1,573 1,573
At 05 April 2025 9,563 9,563
Net book value
At 05 April 2025 3,119 3,119
At 05 April 2024 1,366 1,366

4. Debtors

2025 2024
£ £
Trade debtors 0 2,340
Amounts owed by related parties 17,004 805
Prepayments 1,666 1,666
18,670 4,811

5. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 18 16
Accruals 1,800 1,800
Other taxation and social security 174 365
1,992 2,181