Arden Associates (IFA) LLP - LLP accounts 24.3

REGISTERED NUMBER: OC300530 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Arden Associates (IFA) LLP

Page

General Information

1

Report of the Members

2

Abridged Income Statement

3

Abridged Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

D A Carter

S J Marks

REGISTERED OFFICE:

Coningesby House

24 St Andrews Street

Droitwich

Worcestershire

WR9 8DY

REGISTERED NUMBER:

OC300530 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of independent financial advisers.

DESIGNATED MEMBERS

The designated members during the year under review were:

D A Carter

S J Marks

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £261,232 (2024 - £234,850 profit).

MEMBERS' INTERESTS

Members' drawings and the subscription and repayment of members' capital

The members participate fully in the firm's profit, share the risk and subscribe the firm's capital.

Members receive drawings from the partnership in the same ratio as their entitlement to share in the

partnership's profits. The timing and amount of those drawings depends upon the level of activity

within the partnership and the overriding cash requirements of the business.

An individual members capital requirement is linked to the financing requirements of the firm.

No interest is due on capital accounts.

ON BEHALF OF THE MEMBERS:

D A Carter - Designated member

26 November 2025

GROSS PROFIT

506,953

412,730

Administrative expenses

245,721

177,880

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES

4

261,232

234,850

FIXED ASSETS

Tangible assets

5

5,406

6,360

CURRENT ASSETS

Debtors

11,264

12,428

Cash at bank and in hand

206,192

172,832

217,456

185,260

CREDITORS

Amounts falling due within one year

41,254

9,529

NET CURRENT ASSETS

176,202

175,731

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

181,608

182,091

LOANS AND OTHER DEBTS DUE TO
MEMBERS

6

174,941

175,424

MEMBERS' OTHER INTERESTS

Capital accounts

6,667

181,608

182,091

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

174,941

175,424

Members' other interests

6,667

181,608

182,091

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 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 Income Statement and 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.

The financial statements were approved by the members of the LLP and authorised for issue on 26 November 2025 and were signed by:

D A Carter - Designated member

1.	STATUTORY INFORMATION

Arden Associates (IFA) 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.	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.

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.

Fixtures and fittings

-

15% on reducing balance

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.

Operating leases

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Where no lease is in place, the rentals are charges to the profit and loss account as and when paid.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

The profit for the financial year before members' remuneration and profit shares is stated after charging:

31.3.25

31.3.24

£

Depreciation - owned assets

954

1,122

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

48,327

DEPRECIATION

At 1 April 2024

41,967

Charge for year

954

At 31 March 2025

42,921

NET BOOK VALUE

At 31 March 2025

5,406

At 31 March 2024

6,360

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members entirely relates to capital accounts owed to members.