REGISTERED NUMBER: OC340803 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

VIEWPOINT ASSOCIATES LLP

FIXED ASSETS

Tangible assets

4

2,210

2,284

CURRENT ASSETS

Debtors

9,439

9,462

Cash at bank

63,242

81,088

72,681

90,550

CREDITORS

Amounts falling due within one year

12,935

17,435

NET CURRENT ASSETS

59,746

73,115

TOTAL ASSETS LESS CURRENT LIABILITIES

61,956

75,399

CREDITORS

Amounts falling due after more than one year

9,000

18,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

52,956

57,399

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

52,956

57,399

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

52,956

57,399

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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 29 October 2025 and were signed by:

S Brokenbrow - Designated member

1.	STATUTORY INFORMATION

Viewpoint Associates LLP is registered in England and Wales. The LLP's registered number is OC340803 and the registered office is 30a Elm Hill, Norwich, NR3 1HG. The presentation currency of the financial statements is sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements report on the 12 month period ended 31 March 2025. The comparatives are not entirely comparable as they report on the 17 month period ended 31 March 2024. The 's LLP's financial year end was changed to comply with the basis period reform changes..

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.

Plant and machinery etc

-

25% on reducing balance

Operating lease commitments

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

6,403

Additions

789

At 31 March 2025

7,192

DEPRECIATION

At 1 April 2024

4,119

Charge for year

863

At 31 March 2025

4,982

NET BOOK VALUE

At 31 March 2025

2,210

At 31 March 2024

2,284

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

7,703

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members represent accumulated undrawn profits, which are repayable on demand. No interest is payable on amounts due to members.

In the event of the LLP being wound up, the amounts due to members would rank pari passu with unsecured creditors.