REGISTERED NUMBER: OC436296 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Elliot, Woolfe & Rose Audit and Advisory

Services LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr S N Seifert

Ms E R Seifert

REGISTERED OFFICE:

Devonshire House

582 Honeypot Lane

Stanmore

England

HA7 1JS

REGISTERED NUMBER:

OC436296 (England and Wales)

FIXED ASSETS

Intangible assets

4

30,600

30,600

CURRENT ASSETS

Debtors

5

114,585

70,250

Cash at bank

10,323

5,112

124,908

75,362

CREDITORS

Amounts falling due within one year

6

(148,575

)

(73,757

)

NET CURRENT (LIABILITIES)/ASSETS

(23,667

)

1,605

TOTAL ASSETS LESS CURRENT LIABILITIES

6,933

32,205

CREDITORS

Amounts falling due after more than one year

7

(4,496

)

(30,600

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,437

1,605

LOANS AND OTHER DEBTS DUE TO MEMBERS

2,437

1,605

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

2,437

1,605

Amounts due from members

5

(37,195

)

(63

)

(34,758

)

1,542

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 23 December 2025 and were signed by:

Mr S N Seifert - Designated member

1.	STATUTORY INFORMATION

Elliot, Woolfe & Rose Audit and Advisory Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, is the amount payable in connection with the acquisition of accountancy practices and is

depicted at cost.

An annual impairment review has been conducted by the director and it is in his considered view

that no impairment is required in these financial statements

The value of goodwill will be reconsidered each year by the director.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,600

NET BOOK VALUE

At 31 March 2025

30,600

At 31 March 2024

30,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

75,110

70,187

Other debtors

39,475

63

114,585

70,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

21,869

123

Taxation and social security

49,365

38,453

Other creditors

77,341

35,181

148,575

73,757

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

4,496

30,600