Registration number: OC444092

EVMS Partners LLP

Designated members

D P Edgson P A Vipond A J Macpherson H L Snook

Registered office

45 Ludgate Hill London EC4M 7JU

EVMS Partners LLP

(Registration number: OC444092)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	12,068	4,029
Current assets
Debtors	4	666,919	279,742
Cash and short-term deposits		164,759	403,053
		831,678	682,795
Creditors: Amounts falling due within one year	5	(76,811)	(19,808)
Net current assets		754,867	662,987
Net assets attributable to members		766,935	667,016
Represented by:
Members’ other interests
Members' capital classified as equity		333,333	333,333
Other reserves		433,602	333,683
		766,935	667,016
Total members' interests
Amounts due from members		(291,335)	(115,412)
Equity		766,935	667,016
		475,600	551,604

For the year ending 31 March 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

EVMS Partners LLP

(Registration number: OC444092)
Balance Sheet as at 31 March 2025

The financial statements of EVMS Partners LLP (registered number OC444092) were approved by the Designated Members and authorised for issue on 10 November 2025. They were signed on behalf of the limited liability partnership by:

A J Macpherson Designated member

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in the United Kingdom under the Limited Liability Partnership Act 2000 and registered in England at 45 Ludgate Hill, London, EC4M 7JU. The principal activity of the limited liability partnership is that of a firm of Chartered Accountants.

These financial statements have been prepared using the historical cost convention.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is charged on a straight-line basis over three years.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

Non-discretionary profit shares are accounted for as remuneration charged as an expense in the profit and loss account, Discretionary profit shares are accounted for as allocations of profits at the date on which they are determined. Unallocated profits and losses are included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements.

2	Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 7 (2024 - 4).

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

3	Tangible fixed assets

	Total £
Cost
At 1 April 2024	6,043
Additions	15,080
At 31 March 2025	21,123
Depreciation
At 1 April 2024	2,014
Charge for the year	7,041
At 31 March 2025	9,055
Net book value
At 31 March 2025	12,068
At 31 March 2024	4,029

4

Debtors

	31 March 2025  £	31 March 2024  £
Trade debtors	49,636	39,000
Other debtors	551,078	229,762
Prepayments and accrued income	66,205	10,980
	666,919	279,742

5	Creditors: Amounts falling due within one year

	2025 £	2024 £
Trade creditors	33,330	2,197
Other creditors	3,785	654
Accruals and deferred income	9,792	-
Taxation and social security	29,904	16,957
	76,811	19,808

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

6	Obligations under operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	48,792	50,325
Later than one year and not later than five years	129,528	-
	178,320	50,325