REGISTERED NUMBER: OC327132 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CIS LONDON & PARTNERS LLP

Page

General information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DESIGNATED MEMBERS:

Mrs S London

CIS LONDON & ASSOCIATES LIMITED

REGISTERED OFFICE:

4-6 Staple Inn Buildings

London

WC1V 7QH

REGISTERED NUMBER:

OC327132 (England and Wales)

ACCOUNTANTS:

Z group

Suite LU.231

The Light Bulb

1 Filament Walk

Wandsworth

London

SW18 4GQ

FIXED ASSETS

Tangible assets

4

252,547

238,541

CURRENT ASSETS

Debtors

5

642,397

534,588

Cash at bank and in hand

1,324,375

1,110,508

1,966,772

1,645,096

CREDITORS

Amounts falling due within one year

6

2,061,053

1,725,371

NET CURRENT LIABILITIES

(94,281

)

(80,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,266

158,266

CREDITORS

Amounts falling due after more than one year

7

158,265

158,265

NET ASSETS ATTRIBUTABLE TO MEMBERS

1

1

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1

1

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1

1

Amounts due from members

5

(446,786

)

(273,270

)

(446,785

)

(273,269

)

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 14 November 2025 and were signed by:

Mrs S London - Designated member

1.	STATUTORY INFORMATION

CIS London & Partners LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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. The financial statements have been prepared under the historical cost convention.

Net current liabilities of £94,281 (2024 - £80,275) include amounts due from members and included under debtors amounting to £446,786 (2024 - £273,270). The financial statements have been prepared on the going concern basis, on the understanding that the members will continue to financially support the LLP for the foreseeable future. The members therefore believe that it is appropriate for the statements to be prepared on the going concern basis.

TURNOVER

Turnover represents net invoiced sales of services, excluding value added tax.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Plant and machinery

-

25% on reducing balance

FOREIGN CURRENCIES

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 April 2024

4,372

476,854

481,226

Additions

-

98,189

98,189

At 31 March 2025

4,372

575,043

579,415

DEPRECIATION

At 1 April 2024

4,372

238,313

242,685

Charge for year

-

84,183

84,183

At 31 March 2025

4,372

322,496

326,868

NET BOOK VALUE

At 31 March 2025

-

252,547

252,547

At 31 March 2024

-

238,541

238,541

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

148,510

124,475

Amounts due from members

446,786

273,270

Other debtors

32,721

18,253

Prepayments

14,380

118,590

642,397

534,588

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Payments on account

52,553

89,313

Trade creditors

1,339,854

1,288,533

VAT

23,190

61,667

Other creditors

10,518

1,318

Deferred income

626,888

282,790

Accrued expenses

8,050

1,750

2,061,053

1,725,371

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

158,265

158,265

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts owed to members £1 (2023 - £1)

9.	RELATED PARTY DISCLOSURES

Fees payable to Curved Limited for IT support amounts to £80,000 (2024 - £60,032). At the balance sheet date CIS London & Partners LLP owed Curved Limited £nil (2024 - £nil).

Fees payable to Polyautomata Ltd for software development amounts to £50,000 (2024 - £70,000 ). At the balance sheet date CIS London & Partners LLP owed Polyautomata Ltd £nil (2024 - £Nil).

Curved Limited and Polyautomata Ltd are both owned by Mr. London, husband of founder member Mrs London.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of CIS London & Partners LLP for the year ended 31 March 2025 which comprise the Income statement, Balance sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of CIS London & Partners LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CIS London & Partners LLP and state those matters that we have agreed to state to the members of CIS London & Partners LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CIS London & Partners LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that CIS London & Partners LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CIS London & Partners LLP. You consider that CIS London & Partners LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CIS London & Partners LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Z group

Suite LU.231

The Light Bulb

1 Filament Walk

Wandsworth

London

SW18 4GQ

14 November 2025