For the year ended 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.

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.

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.

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of Glowing Results LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue comprises grants receivable and is measured at the fair value of the asset received or receivable when there is reasonable assurance that the grant condifions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance condifions are met. Where a grant does not specify performance condifions it is recognised in income when the proceeds are received or receivable. A grant received before the recognifion criteria are safisfied is recognised as a liability.

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent impairment losses.

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.