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OC327136falselegal consultancy services2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: OC327136






PHJ Partners LLP


ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025
























Prepared By:
Willow Accounting & Consultancy
47a Commercial Road
Ashley Cross
Poole
Dorset
BH14 0HU


CONTENTS



		Page

Report of the Members		-


Report of the Accountants		-

Profit and Loss Account		-

Balance Sheet		3

Notes to the Accounts		4


The following do not form part of the statutory financial statements:


Trading and Profit and Loss Account		-

Profit and Loss Account Summaries		-

Capital Accounts		-

Current Accounts		-


ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025





DESIGNATED MEMBERS
K Haslam-Jones
A Haslam-Jones


REGISTERED OFFICE
Hamilton House
1 Temple Avenue
London
EC4Y 0HA


COMPANY NUMBER
OC327136



ACCOUNTANTS
Willow Accounting & Consultancy
47a Commercial Road
Ashley Cross
Poole
Dorset
BH14 0HU


BALANCE SHEET AT 31 March 2025

			2025		2024
	Notes		£		£

FIXED ASSETS

Tangible assets	2		2,270		1,710

CURRENT ASSETS

Debtors	3	110,626		384,789
Cash at bank and in hand		18,474		21,749
		129,100		406,538
CREDITORS: Amounts falling due within one year		105,124		376,102
NET CURRENT ASSETS			23,976		30,436

TOTAL ASSETS LESS CURRENT LIABILITIES			26,246		32,146


CREDITORS: Amounts falling due after more than oneyear	5		26,246		32,146

MEMBERS ' OTHER INTERESTS

TOTAL MEMBERS' INTERESTS
Amounts due from members	3		(76,503)		(195,784)
			(76,503)		(195,784)
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the members on 29 December 2025 and signed on their behalf by



.............................
A Haslam-Jones
Designated Member




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and Fittings		straight line 10%
Equipment		straight line 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.




1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.




1e. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.




1f. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.




2. TANGIBLE FIXED ASSETS

	Fixtures
	and Fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2024	9,127	16,082	25,209
Additions	-	1,814	1,814
At 31 March 2025	9,127	17,896	27,023
Depreciation
At 1 April 2024	9,056	14,443	23,499
For the year	14	1,240	1,254
At 31 March 2025	9,070	15,683	24,753
Net Book Amounts
At 31 March 2025	57	2,213	2,270
At 31 March 2024	71	1,639	1,710




3. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	20,954	39,236
Amounts due from members	76,503	195,784
Other Debtors	13,169	99,976
	110,626	334,996




5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	26,246	32,146
	26,246	32,146




4. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	1	2