Ch Putt & Co LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC441663

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,452		399

			1,452		399
CURRENT ASSETS
Debtors	5	12,663		-
Cash at bank and in hand		59,653		33,962

		72,316		33,962
Creditors: Amounts Falling Due Within One Year	6	(14,019 )		(11,209 )

NET CURRENT ASSETS (LIABILITIES)			58,297		22,753

TOTAL ASSETS LESS CURRENT LIABILITIES			59,749		23,152

NET ASSETS ATTRIBUTABLE TO MEMBERS			59,749		23,152

REPRESENTED BY:
Share of profit due to members
Other amounts		643,840		406,414

			643,840		406,414

Equity
Members' other interests
Members' capital		(584,091)		(383,262)

			(584,091)		(383,262)

			59,749		23,152

TOTAL MEMBERS' INTEREST
Share of profit due to members			643,840		406,414
Members' other interests			(584,091)		(383,262)

			59,749		23,152

Page 1

Page 2

Ch Putt & Co LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 Christopher Putt

Designated Member

02/12/2025

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

1. General Information

Ch Putt & Co LLP is a limited liability partnership, incorporated in England & Wales, registered number OC441663 . The Registered Office is 36 Carson Road, London, SE21 8HU.

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 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Office Equipment

25% Reducing Balance

3. Average Number of Employees

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

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 April 2024	532
Additions	1,336

As at 31 March 2025	1,868

Depreciation
As at 1 April 2024	133
Provided during the period	283

As at 31 March 2025	416

Net Book Value
As at 31 March 2025	1,452

As at 1 April 2024	399

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Page 4

Ch Putt & Co LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,663	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,988	1,850
Taxation and social security	12,031	9,359

	14,019	11,209

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