REGISTERED NUMBER: OC422828 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HARDING+ ASSOCIATES LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

M J Harding

Harding Whiteman Ltd

REGISTERED OFFICE:

Copthorne Business Suite

Copthorne Way

Copthorne

West Sussex

RH10 3PG

REGISTERED NUMBER:

OC422828 (England and Wales)

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

DESIGNATED MEMBERS

The designated members during the year under review were:

M J Harding

Harding Whiteman Ltd

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £130,836 (2024 - £39,656 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

M J Harding - Designated member

30 December 2025

TURNOVER

442,292

191,565

Cost of sales

4,280

1,028

GROSS PROFIT

438,012

190,537

Administrative expenses

303,603

149,520

OPERATING PROFIT

4

134,409

41,017

Interest receivable and similar income

51

76

134,460

41,093

Interest payable and similar expenses

3,624

1,437

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

130,836

39,656

FIXED ASSETS

Intangible assets

5

131,954

161,276

Tangible assets

6

65,894

45,942

197,848

207,218

CURRENT ASSETS

Debtors

7

37,330

25,602

Cash at bank and in hand

5,177

26,652

42,507

52,254

CREDITORS

Amounts falling due within one year

8

80,799

77,915

NET CURRENT LIABILITIES

(38,292

)

(25,661

)

TOTAL ASSETS LESS CURRENT LIABILITIES

159,556

181,557

CREDITORS

Amounts falling due after more than one year

9

(12,524

)

(18,234

)

PROVISIONS FOR LIABILITIES

(2,240

)

(2,240

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

144,792

161,083

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

144,792

161,083

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

144,792

161,083

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 30 December 2025 and were signed by:

M J Harding - Designated member

1.	STATUTORY INFORMATION

Harding+ Associates LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 being amortised over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1.10.23

Year Ended

to

31.3.25

31.3.24

£

£

Depreciation - owned assets

14,012

3,852

Goodwill amortisation

29,322

14,661

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

344,217

AMORTISATION

At 1 April 2024

182,941

Amortisation for year

29,322

At 31 March 2025

212,263

NET BOOK VALUE

At 31 March 2025

131,954

At 31 March 2024

161,276

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

12,896

69,250

6,583

88,729

Additions

29,526

1,921

-

2,517

33,964

At 31 March 2025

29,526

14,817

69,250

9,100

122,693

DEPRECIATION

At 1 April 2024

-

6,942

30,763

5,082

42,787

Charge for year

5,905

1,331

5,771

1,005

14,012

At 31 March 2025

5,905

8,273

36,534

6,087

56,799

NET BOOK VALUE

At 31 March 2025

23,621

6,544

32,716

3,013

65,894

At 31 March 2024

-

5,954

38,487

1,501

45,942

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,233

(2,074

)

Other debtors

30,097

27,676

37,330

25,602

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

23,825

Trade creditors

18,196

18,822

Taxation and social security

24,052

24,863

Other creditors

34,384

10,405

80,799

77,915

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,041

18,234

Other creditors

4,483

-

12,524

18,234

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,041

18,234

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

144,792

161,083

Falling due within one year

144,792

161,083