REGISTERED NUMBER: OC357247 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bernard Gooding Associates LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P Harman

A Harman

REGISTERED OFFICE:

The Gallery

The Old Gasworks

43 Progress Road

Leigh-on-Sea

Essex

SS9 5PR

REGISTERED NUMBER:

OC357247 (England and Wales)

ACCOUNTANTS:

HCL Accountancy Limited

26 Dorset Gardens

Rochford

Essex

SS4 3AH

FIXED ASSETS

Tangible assets

4

12,432

7,451

CURRENT ASSETS

Debtors

5

80,369

45,317

Cash at bank

14,118

11,627

94,487

56,944

CREDITORS

Amounts falling due within one year

6

58,743

35,217

NET CURRENT ASSETS

35,744

21,727

TOTAL ASSETS LESS CURRENT LIABILITIES

48,176

29,178

CREDITORS

Amounts falling due after more than one year

7

1,768

12,220

NET ASSETS ATTRIBUTABLE TO MEMBERS

46,408

16,958

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

46,408

16,958

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

46,408

16,958

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 16 December 2025 and were signed by:

P Harman - Designated member

1.	STATUTORY INFORMATION

Bernard Gooding 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.

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 represents amounts chargeable, net of value added tax, in respect of the sale of services to customers.

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

-

in accordance with the property

Computer and office equipment

-

25% on reducing balance

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Fixtures

and

and

office

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

6,979

22,989

29,968

Additions

-

8,154

8,154

Disposals

-

(2,159

)

(2,159

)

At 31 March 2025

6,979

28,984

35,963

DEPRECIATION

At 1 April 2024

6,979

15,538

22,517

Charge for year

-

2,597

2,597

Eliminated on disposal

-

(1,583

)

(1,583

)

At 31 March 2025

6,979

16,552

23,531

NET BOOK VALUE

At 31 March 2025

-

12,432

12,432

At 31 March 2024

-

7,451

7,451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

61,129

31,564

Amounts recoverable on contract

5,607

1,431

Other debtors

13,633

12,322

80,369

45,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,440

10,180

Trade creditors

12,283

10,284

Taxation and social security

33,850

13,227

Other creditors

2,170

1,526

58,743

35,217

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,768

12,220

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of "Members' other interests".