ACCOUNTS - Final Accounts preparation

Registered number: OC437126

HOMA PSYCHOTHERAPY TRAINING LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

HOMA PSYCHOTHERAPY TRAINING LLP

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOMA PSYCHOTHERAPY TRAINING LLP
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), we have prepared for your approval the financial statements of HOMA PSYCHOTHERAPY TRAINING LLP for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the members in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of HOMA PSYCHOTHERAPY TRAINING LLP and state those matters that we have agreed to state to the HOMA PSYCHOTHERAPY TRAINING LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HOMA PSYCHOTHERAPY TRAINING LLP and its members for our work or for this report.

It is your duty to ensure that HOMA PSYCHOTHERAPY TRAINING LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of HOMA PSYCHOTHERAPY TRAINING LLP. You consider that HOMA PSYCHOTHERAPY TRAINING LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of HOMA PSYCHOTHERAPY TRAINING LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

23 September 2025

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HOMA PSYCHOTHERAPY TRAINING LLP

REGISTERED NUMBER: OC437126

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


		-		-
Current assets	101,895		86,193
Creditors: amounts falling due within one year	(111,743)		(95,086)
Net current liabilities		(9,848)		(8,893)
Total assets less current liabilities		(9,848)		(8,893)
		(9,848)		(8,893)
Net liabilities attributable to members		(9,848)		(8,893)

Total members' interests			(9,848)		(8,893)

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HOMA PSYCHOTHERAPY TRAINING LLP

REGISTERED NUMBER: OC437126

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

NOTES

GENERAL INFORMATION

Homa Psychotherapy Training LLP is a limited liability partnership registered in England and Wales. The
partnership's registered address is 26 Lloyd Baker Street, London, England, WC1X 9AW.

AVERAGE NUMBER OF EMPLOYEES

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro LLPs regime.

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 23 September 2025.

Ms J M Fraser

Designated member

The notes on page 4 form part of these financial statements.

HOMA PSYCHOTHERAPY TRAINING 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.

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HOMA PSYCHOTHERAPY TRAINING LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

.ACCOUNTING POLICIES (CONTINUED)


1.	Loans and other debts due to members

Loans and other debts due to members may be further analysed as follows:
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a
winding up.

2.	Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

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