Sonnemann Toon Architects LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC305926 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SONNEMANN TOON ARCHITECTS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

5

DESIGNATED MEMBERS:

Mrs C Toon

G Toon

REGISTERED OFFICE:

3rd Floor

Camelford House

89 Albert Embankment

London

SE1 7TP

REGISTERED NUMBER:

OC305926 (England and Wales)

ACCOUNTANTS:

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

FIXED ASSETS

Tangible assets

4

39,527

40,435

CURRENT ASSETS

Stocks

200,546

187,021

Debtors

5

534,202

383,772

Cash at bank

342,852

463,795

1,077,600

1,034,588

CREDITORS

Amounts falling due within one year

6

315,583

189,776

NET CURRENT ASSETS

762,017

844,812

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

801,544

885,247

LOANS AND OTHER DEBTS DUE TO
MEMBERS

801,544

885,247

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

801,544

885,247

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 Profit and Loss has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 13 November 2025 and were signed by:

G Toon - Designated member

1.	STATUTORY INFORMATION

Sonnemann Toon Architects 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.

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

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Short leasehold property - over period of lease

Computer equipment - 20% Straight Line

Fixtures and fittings - 25% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

Stocks comprise work in progress which is valued according to the stage of completion of each project.

Hire purchase and leasing commitments

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

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

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 21 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

COST

At 1 April 2024

10,020

71,090

237,719

318,829

Additions

5,454

974

7,013

13,441

Disposals

-

(98,271

)

(98,271

)

At 31 March 2025

15,474

72,064

146,461

233,999

DEPRECIATION

At 1 April 2024

10,020

65,382

202,992

278,394

Charge for year

1,091

1,607

11,651

14,349

Eliminated on disposal

-

(98,271

)

(98,271

)

At 31 March 2025

11,111

66,989

116,372

194,472

NET BOOK VALUE

At 31 March 2025

4,363

5,075

30,089

39,527

At 31 March 2024

-

5,708

34,727

40,435

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

404,514

281,112

Other debtors

129,688

102,660

534,202

383,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

174,360

88,618

Taxation and social security

100,234

80,724

Other creditors

40,989

20,434

315,583

189,776

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 Sonnemann Toon Architects LLP for the year ended 31 March 2025 which comprise the Profit and Loss, 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 Sonnemann Toon Architects 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 Sonnemann Toon Architects LLP and state those matters that we have agreed to state to the members of Sonnemann Toon Architects 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 Sonnemann Toon Architects LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Sonnemann Toon Architects 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 Sonnemann Toon Architects LLP. You consider that Sonnemann Toon Architects 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 Sonnemann Toon Architects 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.

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

13 November 2025