REGISTERED NUMBER: OC331386 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lewisham Counselling and Counsellor

Training Associates LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ms C Brown

Miss T B Corcoran

REGISTERED OFFICE:

67 Westow Street

London

SE19 3RW

REGISTERED NUMBER:

OC331386 (England and Wales)

ACCOUNTANTS:

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Tangible assets

5

28,810

17,542

CURRENT ASSETS

Debtors

6

79,773

20,828

Cash at bank

46,860

7

126,633

20,835

CREDITORS

Amounts falling due within one year

7

(136,763

)

(28,357

)

NET CURRENT LIABILITIES

(10,130

)

(7,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,680

10,020

CREDITORS

Amounts falling due after more than one year

8

(18,680

)

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

10,020

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

-

10,020

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

-

10,020

Amounts due from members

6

(79,773

)

(18,328

)

(79,773

)

(8,308

)

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 31 October 2025 and were signed by:

Ms C Brown - Designated member

1.	STATUTORY INFORMATION

Lewisham Counselling and Counsellor Training Associates LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

over the period of the lease

Plant and machinery etc

-

33% on cost, 25% on cost and 15% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Going concern

The partnership made a profit of £10,387. However, the balance sheet shows that liabilities exceed assets by £79,773. The partners have undertaken not to withdraw their support until the partnership is able to fund its operations from realised profits. For this reason the partners consider it appropriate to prepare these accounts on a going concern basis.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

5,066

41,768

46,834

Additions

-

36,013

36,013

Disposals

(5,066

)

(33,157

)

(38,223

)

At 31 March 2025

-

44,624

44,624

DEPRECIATION

At 1 April 2024

5,066

24,226

29,292

Charge for year

-

7,203

7,203

Eliminated on disposal

(5,066

)

(15,615

)

(20,681

)

At 31 March 2025

-

15,814

15,814

NET BOOK VALUE

At 31 March 2025

-

28,810

28,810

At 31 March 2024

-

17,542

17,542

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

36,013

At 31 March 2025

36,013

DEPRECIATION

Charge for year

7,203

At 31 March 2025

7,203

NET BOOK VALUE

At 31 March 2025

28,810

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

79,773

20,828

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

10,218

Hire purchase contracts

5,235

-

Trade creditors

3,016

-

Other creditors

128,512

18,139

136,763

28,357

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

18,680

-

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.25

31.3.24

£

£

Amounts owed to members in respect of profits

-

10,020

Falling due within one year

-

10,020

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.