REGISTERED NUMBER: OC427949 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Minerva Total Teaching LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J F Porter

A Watson

REGISTERED OFFICE:

Dundonald

Low Row

Brampton

Cumbria

CA8 2LN

REGISTERED NUMBER:

OC427949 (England and Wales)

ACCOUNTANT:

CWH Accounting

Mount Pleasant

Heads Nook

Brampton

Carlisle

Cumbria

CA8 9EH

FIXED ASSETS

Intangible assets

4

9,667

11,667

Tangible assets

5

2,489

4,013

12,156

15,680

CURRENT ASSETS

Debtors

6

7,007

6,297

Cash at bank and in hand

50,096

31,179

57,103

37,476

CREDITORS

Amounts falling due within one year

7

37,438

21,879

NET CURRENT ASSETS

19,665

15,597

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

31,821

31,277

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

31,821

31,277

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

31,821

31,277

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 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 2 September 2025 and were signed by:

J F Porter - Designated member

1.	STATUTORY INFORMATION

Minerva Total Teaching 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 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 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery etc

-

25% 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

16,000

AMORTISATION

At 1 April 2024

4,333

Charge for year

2,000

At 31 March 2025

6,333

NET BOOK VALUE

At 31 March 2025

9,667

At 31 March 2024

11,667

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

8,335

Additions

747

At 31 March 2025

9,082

DEPRECIATION

At 1 April 2024

4,322

Charge for year

2,271

At 31 March 2025

6,593

NET BOOK VALUE

At 31 March 2025

2,489

At 31 March 2024

4,013

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,936

5,767

Other debtors

1,071

530

7,007

6,297

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

30,932

16,851

Taxation and social security

6

-

Other creditors

6,500

5,028

37,438

21,879

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.