1 April 2024 false No description of principal activity Taxfiler 2024.6 OC389350business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3893502024-03-31 OC3893502024-04-012025-03-31 OC389350business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC389350business:FilletedAccounts2024-04-012025-03-31 OC3893502025-03-31 OC389350business:PartnerLLP12024-04-012025-03-31 OC389350business:PartnerLLP22024-04-012025-03-31 OC389350business:RegisteredOffice2024-04-012025-03-31 OC3893502024-03-31 OC389350core:WithinOneYear2025-03-31 OC389350core:WithinOneYear2024-03-31 OC389350core:AfterOneYear2025-03-31 OC389350core:AfterOneYear2024-03-31 OC389350core:ShareCapital2025-03-31 OC389350core:ShareCapital2024-03-31 OC389350business:SmallEntities2024-04-012025-03-31 OC389350core:MotorVehicles2024-04-012025-03-31 OC389350core:FurnitureFittings2024-04-012025-03-31 OC389350core:ComputerEquipment2024-04-012025-03-31 OC389350countries:EnglandWales2024-04-012025-03-31 OC389350core:MotorVehicles2024-03-31 OC389350core:FurnitureFittings2024-03-31 OC389350core:ComputerEquipment2024-03-31 OC389350core:MotorVehicles2025-03-31 OC389350core:FurnitureFittings2025-03-31 OC389350core:ComputerEquipment2025-03-31 OC3893502023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC389350 (England and Wales)
Vincent Mercer Consulting LLP Unaudited accounts for the year ended 31 March 2025
Vincent Mercer Consulting LLP LLP Information for the year ended 31 March 2025
Designated members
Benjamin, Broughton & Barrington Ltd
Mr Vincent Mercer
Registered Number
OC389350 (England and Wales)
Registered Office
Sanctuary Cottage Hoarwithy Hereford Herefordshire HR2 6QQ
Accountants
Wellington Consulting Ltd Rural Enterprise Centre Vincent Carey Road Office 34 Hereford Herefordshire HR2 6FE
- 2 -
Vincent Mercer Consulting LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,650 
30,200 
Current assets
Debtors
972 
1,080 
Cash at bank and in hand
1,179 
2,751 
2,151 
3,831 
Creditors: amounts falling due within one year
(565)
(4,000)
Net current assets/(liabilities)
1,586 
(169)
Total assets less current liabilities
24,236 
30,031 
Creditors: amounts falling due after more than one year
- 
(6,870)
Net assets attributable to members
24,236 
23,161 
Represented by:
Members' other interests
Members' capital classified as equity
24,236 
23,161 
24,236 
23,161 
Total members' interests
Members' other interests
24,236 
23,161 
24,236 
23,161 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 21 December 2025.
Mr Vincent Mercer Designated member Limited Liability Partnership Registration No. OC389350
- 3 -
Vincent Mercer Consulting LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Reducing balance method at 25%
Fixtures & fittings
Straight line method over 4 years
Computer equipment
Straight line method over 4 years
2
Statutory information
Vincent Mercer Consulting LLP is a limited liability partnership, incorporated in England and Wales, registration number OC389350. Its registered office is Sanctuary Cottage, Hoarwithy, Hereford, Herefordshire, HR2 6QQ.
3
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
53,688 
879 
2,571 
57,138 
At 31 March 2025
53,688 
879 
2,571 
57,138 
Depreciation
At 1 April 2024
23,488 
879 
2,571 
26,938 
Charge for the year
7,550 
- 
- 
7,550 
At 31 March 2025
31,038 
879 
2,571 
34,488 
Net book value
At 31 March 2025
22,650 
- 
- 
22,650 
At 31 March 2024
30,200 
- 
- 
30,200 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
3,600 
Accruals
565 
400 
565 
4,000 
- 4 -
Vincent Mercer Consulting LLP Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
6,870 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 5 -