REGISTERED NUMBER: OC362831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

METHOD CONSULTING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DESIGNATED MEMBERS:

A J Bursey

N Fox

T E Kelly

L Kendall

K P Mason

A N Mason

N J Sendall

M A R Smith

REGISTERED OFFICE:

3 New Bridge Square

Swindon

Wiltshire

SN2 1BY

REGISTERED NUMBER:

OC362831 (England and Wales)

ACCOUNTANTS:

ABCS

26 Bowling Green Lane

Cirencester

GL7 2DY

FIXED ASSETS

Tangible assets

4

187,606

244,060

Investments

5

10,021

10,001

197,627

254,061

CURRENT ASSETS

Debtors

6

1,120,937

1,280,650

Investments

7

-

20

Cash at bank

685,596

890,378

1,806,533

2,171,048

CREDITORS

Amounts falling due within one year

8

706,441

798,302

NET CURRENT ASSETS

1,100,092

1,372,746

TOTAL ASSETS LESS CURRENT LIABILITIES

1,297,719

1,626,807

CREDITORS

Amounts falling due after more than one year

9

45,455

73,592

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,252,264

1,553,215

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

1,252,264

1,553,215

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

1,252,264

1,553,215

Amounts due from members

6

(29,343

)

-

1,222,921

1,553,215

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 28 August 2025 and were signed by:

L Kendall - Designated member

A N Mason - Designated member

1.	STATUTORY INFORMATION

Method Consulting 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debtors:

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents:

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors:

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently amortised cost using the effective interest method.

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 62 (2024 - 63 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

155,170

91,585

341,258

588,013

Additions

-

901

10,630

11,531

Disposals

-

(47,860

)

(184,856

)

(232,716

)

At 31 March 2025

155,170

44,626

167,032

366,828

DEPRECIATION

At 1 April 2024

22,522

57,346

264,085

343,953

Charge for year

20,013

10,759

37,213

67,985

Eliminated on disposal

-

(47,860

)

(184,856

)

(232,716

)

At 31 March 2025

42,535

20,245

116,442

179,222

NET BOOK VALUE

At 31 March 2025

112,635

24,381

50,590

187,606

At 31 March 2024

132,648

34,239

77,173

244,060

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

10,001

Additions

20

At 31 March 2025

10,021

NET BOOK VALUE

At 31 March 2025

10,021

At 31 March 2024

10,001

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

861,227

1,127,504

Amounts owed by group undertakings

111,981

-

Other debtors

147,729

153,146

1,120,937

1,280,650

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

-

20

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

52,130

78,336

Taxation and social security

269,981

285,001

Other creditors

384,330

434,965

706,441

798,302

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

45,455

73,592

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

447,251

720,784

Capital account

805,013

832,431

1,252,264

1,553,215

Falling due within one year

1,252,264

1,553,215

Loans and other debts due to members would rank behind other creditors in the event of a liquidation

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to two and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

ABCS

26 Bowling Green Lane

Cirencester

GL7 2DY

28 August 2025