KMA Planning LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: OC361073

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	194,625		197,098
Cash at bank and in hand		15		9,637

		194,640		206,735
Creditors: Amounts Falling Due Within One Year	5	(374,629 )		(376,724 )

NET CURRENT ASSETS (LIABILITIES)			(179,989 )		(169,989 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(179,989 )		(169,989 )

Creditors: Amounts Falling Due After More Than One Year	6		(13,333 )		(23,333 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(193,322 )		(193,322 )

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		85,415		85,415

			85,415		85,415

Equity
Members' other interests
Members' capital		(82,864)		(82,864)
Other reserves		(195,873)		(195,873)

			(278,737)		(278,737)

			(193,322)		(193,322)

TOTAL MEMBERS' INTEREST
Amounts due from members			(183,460)		(183,460)
Loans and other debts due to members within one year			85,415		85,415
Members' other interests			(278,737)		(278,737)

			(376,782)		(376,782)

Page 1

Page 2

KMA Planning LLP

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

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

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Alistdair Wilson-Gough

Designated Member

10/10/2025

The notes on page 3 form part of these financial statements.

1. General Information

KMA Planning LLP is a limited liability partnership, incorporated in England & Wales, registered number OC361073 . The Registered Office is First Floor, 85 Great Portland Street, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

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

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,830	6,073
Other debtors	8,335	7,565
Amounts due from members	183,460	183,460

	194,625	197,098

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,717	28,221
Other taxes and social security	32,181	30,030
VAT	28,302	14,841
Other creditors	275,429	303,632

	374,629	376,724

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	13,333	23,333

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