REGISTERED NUMBER: OC358997 (England and Wales)

Financial Statements For The Year Ended 31 March 2025

for

K.D.M. Partners LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DESIGNATED MEMBERS:

Mrs K Morris

D D Morris

J Levy

REGISTERED OFFICE:

23a Church Road

Poole

Dorset

BH14 8UF

REGISTERED NUMBER:

OC358997 (England and Wales)

ACCOUNTANTS:

SSM Accountants Limited

23a Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Tangible assets

4

18,065

21,708

CURRENT ASSETS

Debtors

5

1,834,088

1,111,927

Investments

6

1,220,467

6,111

Cash at bank

7,446

80,578

3,062,001

1,198,616

CREDITORS

Amounts falling due within one year

7

17,287

426,627

NET CURRENT ASSETS

3,044,714

771,989

TOTAL ASSETS LESS CURRENT LIABILITIES

3,062,779

793,697

CREDITORS

Amounts falling due after more than one year

8

-

12,350

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,062,779

781,347

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

3,057,779

776,347

MEMBERS' OTHER INTERESTS

Capital accounts

5,000

5,000

3,062,779

781,347

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

3,057,779

776,347

Members' other interests

5,000

5,000

3,062,779

781,347

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 15 December 2025 and were signed by:

D D Morris - Designated member

1.	STATUTORY INFORMATION

K.D.M. Partners 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

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

Plant and machinery etc

-

20% on cost

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

77,803

Additions

1,069

At 31 March 2025

78,872

DEPRECIATION

At 1 April 2024

56,095

Charge for year

4,712

At 31 March 2025

60,807

NET BOOK VALUE

At 31 March 2025

18,065

At 31 March 2024

21,708

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

268,480

162,840

Amounts owed by associates

-

264,592

Other debtors

1,565,608

684,495

1,834,088

1,111,927

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

No description

1,220,467

-

Unlisted investments

-

6,111

1,220,467

6,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

-

3,038

Taxation and social security

1,805

1,636

Other creditors

15,482

411,953

17,287

426,627

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

12,350

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

These debts rank below amounts due to other creditors.

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 K.D.M. Partners LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Reconciliation of Members' Interests 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of K.D.M. Partners 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 K.D.M. Partners LLP and state those matters that we have agreed to state to the members of K.D.M. Partners LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that K.D.M. Partners 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 K.D.M. Partners LLP. You consider that K.D.M. Partners 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 K.D.M. Partners 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.

SSM Accountants Limited

23a Church Road

Parkstone

Poole

Dorset

BH14 8UF

15 December 2025