Cherith Simmons Learning & Development LLP

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

Registered number: OC378835

		31 March 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,055		1,055

			40,055		1,055
CURRENT ASSETS
Debtors	5	89,574		38,665
Cash at bank and in hand		22,340		11,552

		111,914		50,217
Creditors: Amounts Falling Due Within One Year	6	(36,070 )		(46,315 )

NET CURRENT ASSETS (LIABILITIES)			75,844		3,902

TOTAL ASSETS LESS CURRENT LIABILITIES			115,899		4,957

Creditors: Amounts Falling Due After More Than One Year	7		(46,543 )		(9,375 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			69,356		(4,418 )

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		4,418		4,418

			4,418		4,418

Equity
Members' other interests
Members' capital		(62,150)		(43,114)
Other reserves		127,088		34,278

			64,938		(8,836)

			69,356		(4,418)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			4,418		4,418
Members' other interests			64,938		(8,836)

			69,356		(4,418)

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Cherith Simmons Learning & Development LLP

Balance Sheet (continued)

As At 31 March 2025

For the period 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

Mr Karan KUMAR

Designated Member

30/12/2025

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

1. General Information

Cherith Simmons Learning & Development LLP is a limited liability partnership, incorporated in England & Wales, registered number OC378835 . The Registered Office is G05 Rourke House, Watermans Business Park,, The Causeway,, Staines, TW18 3BA.

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 May 2024 (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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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	20%
Computer Equipment	33%

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 4 (2024: )

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	1,077	329	1,406
Additions	-	40,167	40,167
Disposals	-	(1,052 )	(1,052 )

As at 31 March 2025	1,077	39,444	40,521

Depreciation
As at 1 August 2024	215	136	351
Provided during the period	115	-	115

As at 31 March 2025	330	136	466

...CONTINUED

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Cherith Simmons Learning & Development LLP

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 March 2025

Net Book Value
As at 31 March 2025	747	39,308	40,055

As at 1 August 2024	862	193	1,055

5. Debtors

	31 March 2025	31 July 2024
	£	£
Due within one year
Trade debtors	89,574	38,665

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 July 2024
	£	£
Trade creditors	20,890	32,494
Bank loans and overdrafts	11,000	11,250
Other creditors	4,180	2,571

	36,070	46,315

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

	31 March 2025	31 July 2024
	£	£
Bank loans	46,543	9,375

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