Andy Kerr Associates LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC392256

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		499		190

			499		190
CURRENT ASSETS
Debtors	5	12,711		12,035
Cash at bank and in hand		53,393		7,770

		66,104		19,805
Creditors: Amounts Falling Due Within One Year	6	(15,712 )		(5,555 )

NET CURRENT ASSETS (LIABILITIES)			50,392		14,250

TOTAL ASSETS LESS CURRENT LIABILITIES			50,891		14,440

NET ASSETS ATTRIBUTABLE TO MEMBERS			50,891		14,440

REPRESENTED BY:
Loans and other debts due to members
Other amounts		50,891		14,440

			50,891		14,440

			50,891		14,440

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			50,891		14,440

			50,891		14,440

Page 1

Page 2

Andy Kerr Associates LLP

Balance Sheet (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 Profit and Loss Account.

On behalf of the members

Mrs Gillian Kerr

Designated Member

23/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Andy Kerr Associates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC392256 . The Registered Office is 20 Burland Road, Newcastle Under Lyme, Staffordshire, ST5 7ST.

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.

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:

Plant & Machinery

33% on cost

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	2,479
Additions	562

As at 31 March 2025	3,041

Depreciation
As at 1 April 2024	2,289
Provided during the period	253

As at 31 March 2025	2,542

Net Book Value
As at 31 March 2025	499

As at 1 April 2024	190

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Andy Kerr 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	9,798	5,238
Other debtors	2,913	6,797

	12,711	12,035

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,048	8
Other creditors	2,550	2,550
Taxation and social security	10,114	2,997

	15,712	5,555

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