Company No: OC316815 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

DESIGNATED MEMBERS	Rannveig Bore
	James Marris Mccosh

REGISTERED OFFICE	1a Harmood Street
	London
	NW1 8DN
	United Kingdom

REGISTERED NUMBER

OC316815 (England and Wales)

ACCOUNTANT	Praxis
	1 Fore Street Avenue
	London
	EC2Y 9DT

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	4	1		1
		1		1
Current assets
Debtors	6	84,187		70,571
Cash at bank and in hand	7	75,217		66,851
		159,404		137,422
Creditors: amounts falling due within one year	8	( 70,911)		( 74,208)
Net current assets		88,493		63,214
Total assets less current liabilities		88,494		63,215
Net assets attributable to members		88,494		63,215
Represented by
Loans and other debts due to members within one year
Other amounts		28,494		7,851
		28,494		7,851
Members' other interests
Members' capital classified as equity		60,000		60,000
Other reserves		0		(4,636)
		60,000		55,364
		88,494		63,215
Total members' interests
Loans and other debts due to members		28,494		7,851
Members' other interests		60,000		55,364
		88,494		63,215

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Income Statement has not been delivered.

The financial statements of van Heyningen & Haward Architects LLP (registered number: OC316815) were approved and authorised for issue by the Board of Directors on 08 December 2025. They were signed on its behalf by:

J Mccosh Designated member

	EQUITY Members' other interests			DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Members' capital (classified as equity)	Other reserves	Total	Other amounts	Total
	£	£	£	£	£
Amounts due to members				17,620
Balance at 01 April 2023	88,235	0	88,235	17,620	105,855
Loss for the financial year available for discretionary division among members	0	(4,636)	(4,636)	0	(4,636)
Members' interest after loss for the financial year	88,235	(4,636)	83,599	17,620	101,219
Drawings	0	0	0	(38,004)	(38,004)
Transfer of capital	(28,235)	0	(28,235)	28,235	0
Amounts due to members				7,851
Balance at 31 March 2024	60,000	(4,636)	55,364	7,851	63,215
Members' remuneration charged as an expense, including employment and retirement benefit costs	0	0	0	63,283	63,283
Members' interest after result for the financial year	60,000	(4,636)	55,364	71,134	126,498
Division of result	0	4,636	4,636	(4,636)	0
Drawings	0	0	0	(38,004)	(38,004)
Amounts due to members				28,494
Balance at 31 March 2025	60,000	0	60,000	28,494	88,494

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

van Heyningen & Haward Architects LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 1a Harmood Street, London, NW1 8DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The members have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The members have a reasonable expectation that the LLP has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The LLP operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

not amortised

Trademarks, patents and licences

Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of 0 years which is their estimated useful economic life. Provision is made for any impairment.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

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

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	8		8

3. Members' remuneration

Profits are shared among the members in accordance with agreed profit sharing arrangements. Members are required to make their own provision for pensions from their profit shares.

	2025		2024
	Number		Number
Average number of members during the financial year	2		2

4. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	1		1
At 31 March 2025	1		1
Accumulated amortisation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	1		1
At 31 March 2024	1		1

5. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	17,643		17,643
At 31 March 2025	17,643		17,643
Accumulated depreciation
At 01 April 2024	17,643		17,643
At 31 March 2025	17,643		17,643
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

6. Debtors

	2025		2024
	£		£
Trade debtors	50,274		35,054
Other debtors	33,913		35,517
	84,187		70,571

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	75,217		66,851

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	25,827		26,898
Other taxation and social security	29,858		33,125
Other creditors	15,226		14,185
	70,911		74,208

There are no amounts included above in respect of which any security has been given by the small entity.

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	60,140		60,140
between one and five years	14,224		54,224
Total future minimum lease payments under non-cancellable operating leases	74,364		114,364

10. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the LLP since the financial year.