REGISTERED NUMBER: OC438143 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Costigan King LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

G H J Critchlow

A E King

REGISTERED OFFICE:

Studio Suite, Quantum House

Red Lion Court

London

EC4A 3EB

REGISTERED NUMBER:

OC438143 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

FIXED ASSETS

Tangible assets

4

58,888

65,431

CURRENT ASSETS

Debtors

5

3,600

-

Cash at bank

9,302

11,536

12,902

11,536

CREDITORS

Amounts falling due within one year

6

17,432

18,597

NET CURRENT LIABILITIES

(4,530

)

(7,061

)

TOTAL ASSETS LESS CURRENT LIABILITIES

54,358

58,370

CREDITORS

Amounts falling due after more than one year

7

26,692

39,011

NET ASSETS ATTRIBUTABLE TO MEMBERS

27,666

19,359

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

21,410

13,103

MEMBERS' OTHER INTERESTS

Capital accounts

6,256

6,256

27,666

19,359

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

21,410

13,103

Members' other interests

6,256

6,256

27,666

19,359

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 December 2025 and were signed by:

G H J Critchlow - Designated member

A E King - Designated member

1.	STATUTORY INFORMATION

Costigan King 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.

Tangible fixed assets

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

Plant and machinery etc

-

10% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

78,596

DEPRECIATION

At 1 April 2024

13,165

Charge for year

6,543

At 31 March 2025

19,708

NET BOOK VALUE

At 31 March 2025

58,888

At 31 March 2024

65,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,600

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,319

12,319

Trade creditors

858

465

Taxation and social security

895

1,603

Other creditors

3,360

4,210

17,432

18,597

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,692

39,011

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari-passu with other creditors included within the LLP.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the Partners.

The ultimate controlling party is the Partners.