REGISTERED NUMBER: OC351536 (England and Wales)

ADDINGTON CAPITAL LLP

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DESIGNATED MEMBERS:

M R Allen

M L Roberts

REGISTERED OFFICE:

6 Heddon Street

London

W1B 4BT

REGISTERED NUMBER:

OC351536 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Intangible assets

4

5,760

-

Tangible assets

5

7,170

8,448

12,930

8,448

CURRENT ASSETS

Debtors

6

731,541

887,746

Cash at bank

-

31,481

731,541

919,227

CREDITORS

Amounts falling due within one year

7

247,297

316,401

NET CURRENT ASSETS

484,244

602,826

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

497,174

611,274

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

397,174

511,274

MEMBERS' OTHER INTERESTS

Capital accounts

100,000

100,000

497,174

611,274

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

397,174

511,274

Members' other interests

100,000

100,000

497,174

611,274

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 December 2025 and were signed by:

M L Roberts - Designated member

1.	STATUTORY INFORMATION

Addington Capital 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 5 years.

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 - 25% on cost

Computer equipment - 33.33% on cost

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.

Going concern

The financial statements have been prepared on a going concern basis.

The members have carefully reviewed the future prospects of the LLP and its future cash flows, having assessed this, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future being at least the next 12 months from signing of these financial statements. For this reason the members continue to adopt the going concern basis for the preparation of the financial statements. Accordingly, these financial statements do not include any adjustments to the carrying amount or classification of assets and liabilities that would result if the LLP was unable to continue as a going concern.

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members'

remuneration charged as an expense' in.

Members' remuneration and capital

Each member’s capital account consists of the cash initially contributed by the member to the LLP. Capital introduced by the members is classified as equity, as the LLP has the unconditional right to withhold their capital on retirement or leaving the LLP.

During the year, members may receive monthly drawings representing payments on account of their share of profits. As the LLP is obliged to allocate all profit to the members, profits are classified as members remuneration charged as an expense and undrawn amounts are classified as a liability. Profits are shared in accordance to members’ participating percentages.

If a member withdraws funds in excess of their profit share for the accounting year, that member shall be required to repay the excess drawings to the LLP.During the year £9,273 was transferred from members' capital interests to debts due to members.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

7,200

At 31 March 2025

7,200

AMORTISATION

Charge for year

1,440

At 31 March 2025

1,440

NET BOOK VALUE

At 31 March 2025

5,760

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

91,641

Additions

3,171

At 31 March 2025

94,812

DEPRECIATION

At 1 April 2024

83,193

Charge for year

4,449

At 31 March 2025

87,642

NET BOOK VALUE

At 31 March 2025

7,170

At 31 March 2024

8,448

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

34,504

104,086

Other debtors

500,832

495,704

Prepayments and accrued income

196,205

287,956

731,541

887,746

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,196

-

Trade creditors

87,459

110,631

Social security and other taxes

98,955

142,676

Other creditors

2,946

1,208

Accruals and deferred income

48,741

61,886

247,297

316,401

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

37,470

37,470

Between one and five years

-

37,470

37,470

74,940

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members represent allocated profits not yet paid to members and would rank equally with debts due to other unsecured creditors in the event of a winding up. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.

10.	PENSION COMMITMENTS

The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £38,844 (2024 - £37,753). Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date.

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 Addington Capital LLP for the year ended 31 March 2025 which comprise the Income Statement, 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 Addington Capital 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 Addington Capital LLP and state those matters that we have agreed to state to the members of Addington Capital 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 Addington Capital LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Addington Capital 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 loss of Addington Capital LLP. You consider that Addington Capital 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 Addington Capital 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

15 December 2025