GMP Independent Financial Advisers LLP

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: OC320830

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,769		4,272
Investments	5		37,413		36,524

			41,182		40,796
CURRENT ASSETS
Debtors	6	900		900
Cash at bank and in hand		572		1,339

		1,472		2,239
Creditors: Amounts Falling Due Within One Year	7	(5,608 )		(540 )

NET CURRENT ASSETS (LIABILITIES)			(4,136 )		1,699

TOTAL ASSETS LESS CURRENT LIABILITIES			37,046		42,495

NET ASSETS ATTRIBUTABLE TO MEMBERS			37,046		42,495

REPRESENTED BY:
Loans and other debts due to members
Other amounts		37,046		42,495

			37,046		42,495

			37,046		42,495

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			37,046		42,495

			37,046		42,495

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GMP Independent Financial Advisers LLP

Statement of Financial Position (continued)

As At 31 July 2025

For the year ending 31 July 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 Income Statement.

On behalf of the members

Mr M Sikora

Designated Member

3 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

GMP Independent Financial Advisers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC320830 . The Registered Office is 1 Pancras Square, Kings Cross, London, N1C 4AG.

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 May 2024 (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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% reducing balance basis

3. Average Number of Employees

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

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2024	18,352
Additions	1,499
Disposals	(4,192 )

As at 31 July 2025	15,659

Depreciation
As at 1 August 2024	14,080
Provided during the period	1,510
Disposals	(3,700 )

As at 31 July 2025	11,890

Net Book Value
As at 31 July 2025	3,769

As at 1 August 2024	4,272

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GMP Independent Financial Advisers LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Investments

	Listed
	£
Cost
As at 1 August 2024	36,524
Additions	5,698
Disposals	(4,211 )
Fair value adjustments	(598 )

As at 31 July 2025	37,413

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	37,413

As at 1 August 2024	36,524

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	900	900

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	5,608	540

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