Registered No. OC382585 (England and Wales)
Emma Louise Accountancy LLP
Unaudited accounts
for the year ended 31 March 2025
Emma Louise Accountancy LLP
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
970
2,464
Creditors: amounts falling due within one year
(881)
(2,261)
Net current assets
2,516
4,787
Net assets attributable to members
3,338
8,011
Loans and other debts due to members
-
1,724
Members' capital classified as equity
3,338
6,287
Loans and other debts due to members
-
1,724
Members' other interests
3,338
6,287
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 31 December 2025.
Emma McDonnell
Designated member
Limited Liability Partnership Registration No. OC382585
Emma Louise Accountancy LLP
Notes to the Accounts
for the year ended 31 March 2025
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.
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:
Plant & machinery
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
Emma Louise Accountancy LLP is a limited liability partnership, incorporated in England and Wales, registration number OC382585. Its registered office is 227 Cannock Road, Cannock, Staffordshire, WS11 5DD, ENGLAND.
3
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
197
711
7,230
8,138
Disposals
(197)
-
(2,637)
(2,834)
At 31 March 2025
-
911
4,593
5,504
At 1 April 2024
86
456
4,372
4,914
Charge for the year
-
114
1,037
1,151
On disposals
(86)
-
(1,297)
(1,383)
At 31 March 2025
-
570
4,112
4,682
At 31 March 2025
-
341
481
822
At 31 March 2024
111
255
2,858
3,224
Emma Louise Accountancy LLP
Notes to the Accounts
for the year ended 31 March 2025
4
Creditors: amounts falling due within one year
2025
2024
5
Loans and other debts due to members
2025
2024
Amounts due to members in respect of profits
-
1,724
Amounts falling due within one year
-
1,724
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).