REGISTERED NUMBER: OC432314 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ENDACOTT ASSOCIATES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R W J Endacott

M J Endacott

REGISTERED OFFICE:

3 West Lane

Baildon

Shipley

West Yorkshire

BD17 5HD

REGISTERED NUMBER:

OC432314 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

16,517

20,681

CURRENT ASSETS

Debtors

5

11,257

10,719

Cash at bank

2,557

1,520

13,814

12,239

CREDITORS

Amounts falling due within one year

6

21,452

7,496

NET CURRENT (LIABILITIES)/ASSETS

(7,638

)

4,743

TOTAL ASSETS LESS CURRENT LIABILITIES

8,879

25,424

CREDITORS

Amounts falling due after more than one year

7

-

9,910

NET ASSETS ATTRIBUTABLE TO MEMBERS

8,879

15,514

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

8,879

15,514

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

8,879

15,514

Amounts due from members

5

(8,791

)

-

88

15,514

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 4 December 2025 and were signed by:

M J Endacott - Designated member

1.	STATUTORY INFORMATION

Endacott Associates 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.

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

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

Financial instruments

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.

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.

Going concern

The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of its creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

221

31,967

4,061

36,249

Additions

-

-

1,486

1,486

At 31 March 2025

221

31,967

5,547

37,735

DEPRECIATION

At 1 April 2024

177

13,985

1,406

15,568

Charge for year

44

4,496

1,110

5,650

At 31 March 2025

221

18,481

2,516

21,218

NET BOOK VALUE

At 31 March 2025

-

13,486

3,031

16,517

At 31 March 2024

44

17,982

2,655

20,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,890

3,719

Other debtors

9,367

7,000

11,257

10,719

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

2,117

Trade creditors

1,601

2,508

Taxation and social security

-

1,816

Other creditors

19,851

1,055

21,452

7,496

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

9,910

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due from members rank equally to other debtors.