Company No:
Contents
| 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 |
| Note | 2025 | 2024 | ||
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 3 |
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| 3,119 | 1,366 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand |
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| 22,516 | 10,159 | |||
| Creditors: amounts falling due within one year | 5 | (
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(
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| Net current assets | 20,524 | 7,978 | ||
| Total assets less current liabilities | 23,643 | 9,344 | ||
| Net assets attributable to members |
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| 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 |
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:
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J Harris
Designated member |
N Harris
Designated member |
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.
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 £.
| Computer equipment |
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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.
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.
| 2025 | 2024 | ||
| Number | Number | ||
| Monthly average number of persons employed by the LLP during the year |
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The entity has no employees.
| Computer equipment | Total | ||
| £ | £ | ||
| Cost | |||
| At 06 April 2024 |
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| Additions |
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| At 05 April 2025 |
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| Accumulated depreciation | |||
| At 06 April 2024 |
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| Charge for the financial year |
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| At 05 April 2025 |
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| Net book value | |||
| At 05 April 2025 |
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| At 05 April 2024 |
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| 2025 | 2024 | ||
| £ | £ | ||
| Trade debtors |
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| Amounts owed by related parties |
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| Prepayments |
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| 2025 | 2024 | ||
| £ | £ | ||
| Trade creditors |
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| Accruals |
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| Other taxation and social security |
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