Company No: OC355224 (England and Wales)

Contents

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

DESIGNATED MEMBERS	M B Donohue
	D A Grundy
	R A James

REGISTERED OFFICE	Priory House Ellesmere Avenue
	Marple
	Stockport
	SK6 7AN
	United Kingdom

REGISTERED NUMBER

OC355224 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	3rd Floor Northern Assurance
	Albert Square
	9/21 Princess Street
	Manchester
	M2 4DN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	68,122		67,699
		68,122		67,699
Current assets
Debtors	4	204,549		285,450
Cash at bank and in hand		112,794		156,450
		317,343		441,900
Creditors: amounts falling due within one year	5	( 100,559)		( 171,865)
Net current assets		216,784		270,035
Total assets less current liabilities		284,906		337,734
Net assets attributable to members		284,906		337,734
Represented by
Loans and other debts due to members within one year
Other amounts		254,906		307,734
		254,906		307,734
Members' other interests
Members' capital classified as equity		30,000		30,000
		30,000		30,000
		284,906		337,734
Total members' interests
Loans and other debts due to members		254,906		307,734
Members' other interests		30,000		30,000
		284,906		337,734

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 Profit and Loss Account has not been delivered.

The financial statements of Marston & Grundy LLP (registered number: OC355224) were approved and authorised for issue by the Board of Directors on 09 December 2025. They were signed on its behalf by:

David Anthony Grundy 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				226,339
Balance at 01 April 2023	30,000	0	30,000	226,339	256,339
Members' remuneration charged as an expense, including employment and retirement benefit costs	0	0	0	387,518	387,518
Members' interest after result for the financial year	30,000	0	30,000	613,857	643,857
Drawings	0	0	0	(306,123)	(306,123)
Amounts due from members				307,734
Balance at 31 March 2024	30,000	0	30,000	307,734	337,734
Members' remuneration charged as an expense, including employment and retirement benefit costs	0	0	0	224,700	224,700
Members' interest after result for the financial year	30,000	0	30,000	532,434	562,434
Drawings	0	0	0	(277,528)	(277,528)
Amounts due to members				254,906
Balance at 31 March 2025	30,000	0	30,000	254,906	284,906

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

Marston & Grundy 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 Priory House Ellesmere Avenue, Marple, Stockport, SK6 7AN, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Marston & Grundy LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the LLP operates.

These financial statements are separate financial statements.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of services provided to clients.

Tangible fixed assets

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

Vehicles	5 years straight line
Office equipment	5 years straight line
Computer equipment	3 years straight line

Members' remuneration

A members' share of the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	4		3

3. Tangible assets

	Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2024	67,280		26,876		26,913		121,069
Additions	18,675		0		2,100		20,775
At 31 March 2025	85,955		26,876		29,013		141,844
Accumulated depreciation
At 01 April 2024	13,456		19,379		20,535		53,370
Charge for the financial year	13,456		1,874		5,022		20,352
At 31 March 2025	26,912		21,253		25,557		73,722
Net book value
At 31 March 2025	59,043		5,623		3,456		68,122
At 31 March 2024	53,824		7,497		6,378		67,699

4. Debtors

	2025		2024
	£		£
Trade debtors	173,763		252,443
Other debtors	30,786		33,007
	204,549		285,450

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	32,058		15,644
Other taxation and social security	56,878		148,029
Other creditors	11,623		8,192
	100,559		171,865

6. Loans and other debts due to members

Loans and other debts due to members

Loans and other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.

7. Operating profit

	2025		2024
	£		£
Depreciation	20,353		20,529

Operating profit

The operating profit is stated after charging the above depreciation.

8. Information in relation to members

	2025		2024
	£		£
Members' remuneration charged as an expense - Automatic division of profit	224,700		387,518