New Horizon Investment Advisers LLP

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3

Registered number: OC425212

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	80,485		88,661
Cash at bank and in hand		40,353		66,224

		120,838		154,885
Creditors: Amounts Falling Due Within One Year	5	(3,188 )		(4,847 )

NET CURRENT ASSETS (LIABILITIES)			117,650		150,038

TOTAL ASSETS LESS CURRENT LIABILITIES			117,650		150,038

NET ASSETS ATTRIBUTABLE TO MEMBERS			117,650		150,038

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		(304,703)		-

			(304,703)		-

Equity
Members' other interests
Members' capital		(172,205)		(172,205)
Other reserves		594,558		322,243

			422,353		150,038

			117,650		150,038

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			(304,703)		-
Members' other interests			422,353		150,038

			117,650		150,038

Page 1

Page 2

New Horizon Investment Advisers LLP

Statement of Financial Position (continued)

As At 31 March 2025

For the year 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 Income Statement.

On behalf of the members

Mr J C Saunders

Partner

02/12/2025

The notes on page 3 form part of these financial statements.

1. General Information

New Horizon Investment Advisers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC425212 . The Registered Office is 6th Floor, 25 Farringdon Street, London, EC4A 4AB.

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 December 2021 (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.

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.

3. Average Number of Employees

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

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	80,485	88,661

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,370	1,835
Taxation and social security	1,818	3,012

	3,188	4,847

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