Patrick Howard Design Associates LLP

	Page
LLP Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—7

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Accountants' Report

For The Year Ended 31 March 2025

Accountants' Report

Chartered Accountants' report to the partners on the preparation of the unaudited statutory accounts of Patrick Howard Design Associates LLP for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the accounts of Patrick Howard Design Associates LLP for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the partners of Patrick Howard Design Associates LLP, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Patrick Howard Design Associates LLP and state those matters that we have agreed to state to the partners of Patrick Howard Design Associates LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Patrick Howard Design Associates LLP and its partners, as a body, for our work or for this report.

It is your duty to ensure that Patrick Howard Design Associates LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Patrick Howard Design Associates LLP. You consider that Patrick Howard Design Associates LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Patrick Howard Design Associates LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Sterling Accounting Solutions Ltd

23/12/2025

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

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Patrick Howard Design Associates LLP

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: OC426472

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		872		1,650

			872		1,650
CURRENT ASSETS
Debtors	5	229,596		320,613
Cash at bank and in hand		823		16,808

		230,419		337,421
Creditors: Amounts Falling Due Within One Year	6	(82,152 )		(253,448 )

NET CURRENT ASSETS (LIABILITIES)			148,267		83,973

TOTAL ASSETS LESS CURRENT LIABILITIES			149,139		85,623

Creditors: Amounts Falling Due After More Than One Year	7		(23,613 )		(29,167 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			125,526		56,456

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		125,526		56,456

			125,526		56,456

			125,526		56,456

TOTAL MEMBERS' INTEREST
Amounts due from members			-		(18,064)
Loans and other debts due to members within one year			125,526		56,456

			125,526		38,392

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Patrick Howard Design Associates LLP

Statement of Financial Position (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 Income Statement.

On behalf of the members

S Howard-Dobson

Designated Member

23/12/2025

The notes on pages 5 to 7 form part of these financial statements.

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Patrick Howard Design Associates LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Patrick Howard Design Associates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC426472 . The Registered Office is Braemar House, Water Lane, Stansted, Essex, CM24 8BJ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

...CONTINUED

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Patrick Howard Design Associates LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Financial Instruments - continued

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.5. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 7)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	1,024	1,312	2,336

As at 31 March 2025	1,024	1,312	2,336

Depreciation
As at 1 April 2024	285	401	686
Provided during the period	341	437	778

As at 31 March 2025	626	838	1,464

Net Book Value
As at 31 March 2025	398	474	872

As at 1 April 2024	739	911	1,650

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Patrick Howard Design Associates LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	159,486	231,380
Prepayments and accrued income	3,617	447
Other debtors	76,177	70,722
Amounts due from members	(9,684)	18,064

	229,596	320,613

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,556	5,556
Other taxes and social security	21,627	9,874
VAT	33,643	42,470
Other creditors	20,526	16,351
Accruals and deferred income	800	179,197

	82,152	253,448

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	23,613	29,167

8. Pension Commitments

The LLP operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the LLP in an independently administered fund. At the statement of financial position date unpaid contributions of £2,921 (2024: £1,827) were due to the fund. They are included in Other Creditors.

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Designated Members	S Howard-Dobson
	J Howard-Dobson

LLP Registration Number	OC426472

Registered Office	Braemar House
	Water Lane
	Stansted
	Essex
	CM24 8BJ

Business	Braemar House
	Water Lane
	Stansted
	Essex
	CM24 8BJ

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB