Company No: OC369036 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

Designated members	J L Barry
	A M Mellor
	T M Mellor

Registered office	4 Danesbury Park Road
	Welwyn
	AL6 9SE
	United Kingdom

Registered number

OC369036 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	2,592		4,051
		2,592		4,051
Current assets
Debtors	4	263,254		297,000
Cash at bank and in hand		168,294		63,862
		431,548		360,862
Creditors: amounts falling due within one year	56	( 73,194)		( 99,359)
Net current assets		358,354		261,503
Total assets less current liabilities		360,946		265,554
Net assets attributable to members		360,946		265,554
Represented by
Loans and other debts due to members within one year
Other amounts		360,946		265,554
		360,946		265,554
Members' other interests
		0		0
		360,946		265,554
Total members' interests
Loans and other debts due to members		360,946		265,554
		360,946		265,554

Treme Design LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity.

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Treme Design LLP (registered number: OC369036) were approved and authorised for issue by the Board of Directors on 17 December 2025. They were signed on its behalf by:

T M Mellor Designated member

	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Other amounts	Total
	£	£
Amounts due to members	287,634
Balance at 01 November 2023	287,634	287,634
Members' remuneration charged as an expense, including employment and retirement benefit costs	200,105	200,105
Members' interest after result for the financial year/period	487,739	487,739
Drawings	(222,185)	(222,185)
Amounts due to members	265,554
Balance at 31 March 2024	265,554	265,554
Members' remuneration charged as an expense, including employment and retirement benefit costs	502,698	502,698
Members' interest after result for the financial year/period	768,252	768,252
Drawings	(407,306)	(407,306)
Amounts due to members	360,946
Balance at 31 March 2025	360,946	360,946

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Treme Design LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 4 Danesbury Park Road, Welwyn, AL6 9SE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are
initially recognised as a reduction in the proceeds of the associated capital instrument.

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.

2. Employees

	Year ended 31.03.2025		Period from 01.11.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	6		6

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	8,127		67,556		75,683
Additions	933		1,908		2,841
At 31 March 2025	9,060		69,464		78,524
Accumulated depreciation
At 01 April 2024	7,932		63,700		71,632
Charge for the financial year	390		3,910		4,300
At 31 March 2025	8,322		67,610		75,932
Net book value
At 31 March 2025	738		1,854		2,592
At 31 March 2024	195		3,856		4,051

4. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	182,573		215,168
Amounts recoverable on contracts	58,121		61,224
Prepayments	18,790		16,839
Other debtors	3,770		3,769
	263,254		297,000

5. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	6,950		3,896
Accruals	3,150		4,738
Other taxation and social security	58,773		87,675
Other creditors	4,321		3,050
	73,194		99,359

6. Loans and other debts due to members

	31.03.2025		31.03.2024
	£		£
Other amounts due to members	360,946		265,554

The loans and debts due to members rank equally with ordinary creditors in the event of a winding up.

7. Ultimate controlling party

The ultimate controlling party is the Members.