De Souza and Company LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC304011

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,230		12,602

			10,230		12,602
CURRENT ASSETS
Debtors	5	104,042		114,171

		104,042		114,171
Creditors: Amounts Falling Due Within One Year	6	(108,519 )		(126,980 )

NET CURRENT ASSETS (LIABILITIES)			(4,477 )		(12,809 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,753		(207 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			5,753		(207 )

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		2,597		2,597

			2,597		2,597

Equity
Members' other interests
Members' capital		(47)		(6,006)
Other reserves		3,203		3,202

			3,156		(2,804)

			5,753		(207)

TOTAL MEMBERS' INTEREST
Amounts due from members			(79,100)		(71,544)
Loans and other debts due to members within one year			2,597		2,597
Members' other interests			3,156		(2,804)

			(73,347)		(71,751)

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De Souza and Company LLP

Balance Sheet (continued)

As At 31 March 2025

For the 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Frank De Souza

Designated Member

16/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

De Souza and Company LLP is a limited liability partnership, incorporated in England & Wales, registered number OC304011 . The Registered Office is Priestfield Farm, Henfield Road, Albourne, West Sussex, BN6 9DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

20% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2024	60,750

As at 31 March 2025	60,750

Depreciation
As at 1 April 2024	48,148
Provided during the period	2,372

As at 31 March 2025	50,520

Net Book Value
As at 31 March 2025	10,230

As at 1 April 2024	12,602

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De Souza and Company LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,742	10,127
VAT	-	13,300
De Souza Commercial Llp (Debtors < 1 year)	-	585,712
De Souza & Company Ltd (Debtors < 1 year)	-	(585,712 )
Amounts owed by other participating interests	19,200	19,200
Amounts due from members	79,100	71,544

	104,042	114,171

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	277	21,290
De Souza & Company Ltd(Current liabilities - creditors < 1 year)	-	5,283
Accruals and deferred income	3,525	3,460
De Souza & Company Ltd	104,717	96,947

	108,519	126,980

7. Ultimate Controlling Party

The LLP's ultimate controlling party is Mr Frank De Souza

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