NEVER SECOND SERVICES LLP

NEVER SECOND SERVICES LLP Accountants' Report For the year ended 31 December 2024
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 and you consider that the company is exempt from an audit under the Companies Act 2006. 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. .................................................... MARSHES CPA LLP Interzone House 74-77 Magdalen Road Oxford OX4 1RE 25 September 2025 1

NEVER SECOND SERVICES LLP
Accountants' Report
For the year ended 31 December 2024

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 and you consider that the company is exempt from an audit under the Companies Act 2006.
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.

....................................................

MARSHES CPA LLP
Interzone House
74-77 Magdalen Road
Oxford
OX4 1RE
25 September 2025

NEVER SECOND SERVICES LLP
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	0	84
		0	84
Current assets
Debtors	4	26,221	0
Cash at bank and in hand		34,127	4,361
		60,348	4,361
Creditors: amount falling due within one year	5	(20,790)	(31,617)
Net current assets		39,558	(27,256)

Total assets less current liabilities		39,558	(27,172)
Net assets		39,558	(27,172)

Represented by:
Loans and other debts due to members	6	66,730	0
Amounts due from members		(28,272)	(28,272)
Members' other interest
Members' capital		1,100	1,100
		1,100	1,100
		39,558	(27,172)

Total members' interests
Amounts due from members	6	(28,272)	(28,272)
Loans and other debts due to members		66,730	0
Members' other interests		1,100	1,100
		39,558	(27,172)

For the year ending 31 December 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Deborah Gail Coles
Designated Member
Date approved by the members: 25 September 2025

NEVER SECOND SERVICES LLP
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

NEVER SECOND SERVICES LLP is a limited liability partnership, registered in England and Wales, registration number OC342142, registration address Interzone House, 74-77 Magdalen Road, Oxford, Oxfordshire, OX4 1RE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 years Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2023 : 0).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2024	6,681	6,681
Additions	-	-
Disposals	-	-
At 31 December 2024	6,681	6,681
Depreciation
At 01 January 2024	6,681	6,681
Charge for year	-	-
On disposals	-	-
At 31 December 2024	6,681	6,681
Net book values
Closing balance as at 31 December 2024	-	-
Opening balance as at 01 January 2024	84	84

Debtors: amounts falling due within one year

	2024 £		2023 £
Trade Debtors	20,830		0
Accrued Income	4,541		0
	25,371		0

Debtors: amounts falling due after one year

	2024 £		2023 £
Other Debtors	850		0
	850		0

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	6,319	6,532
Bank Loans & Overdrafts	9,511	23,357
Accrued Expenses	206	206
Other Creditors	752	752
VAT	4,002	770
	20,790	31,617

Members' Interests

	Members' capital	Other reserves	Total	Loans and other debts due to members less any amounts due from members included in debtors	Total

Balance at 01 January 2024	1,100	0	1,100	(28,272)	(27,172)
Profit for the period available for discretionary division among members	0	175,002	175,002	0	175,002
Members' interests after profit for the period	1,100	175,002	176,102	(28,272)	147,830
Other divisions of profits	0	(175,002)	(175,002)	0	(175,002)
Drawings	0	0	0	(108,272)	(108,272)
Other movements	0	0	0	175,002	175,002
Balance at 31 December 2024	1,100	0	1,100	38,458	39,558

Registered Number: OC342142
England and Wales
NEVER SECOND SERVICES LLP

Unaudited Financial Statements

Period of accounts Start date: 01 January 2024 End date: 31 December 2024