REGISTERED NUMBER: OC419771 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

5 APRIL 2025

FOR

ACCT THERAPIES LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

134,916

142,124

CURRENT ASSETS

Stocks

8,000

5,000

Debtors

6

47,251

10,221

Cash at bank

8,697

7,597

63,948

22,818

CREDITORS

Amounts falling due within one year

7

2,794

2,767

NET CURRENT ASSETS

61,154

20,051

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

196,070

162,175

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

196,070

162,175

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

196,070

162,175

Amounts due from members

6

(36,675

)

-

159,395

162,175

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 5 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 December 2025 and were signed by:

Dr T A von Biel - Designated member

Mrs L J von Biel - Designated member

1.	STATUTORY INFORMATION

ACCT Therapies LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC419771

Registered office:

48 St Leonards Road

Bexhill on Sea

East Sussex

TN40 1JB

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year.

Tangible fixed assets

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

Freehold property

-

2% on cost

Equipment

-

20% on reducing balance

Computer equipment

-

33% on cost

No depreciation has been charged on freehold land. Only freehold buildings are depreciated.

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

Equipment

equipment

Totals

£

£

£

£

COST

At 6 April 2024

126,631

46,098

3,321

176,050

Additions

-

777

-

777

At 5 April 2025

126,631

46,875

3,321

176,827

DEPRECIATION

At 6 April 2024

11,122

20,087

2,717

33,926

Charge for year

2,225

5,395

365

7,985

At 5 April 2025

13,347

25,482

3,082

41,911

NET BOOK VALUE

At 5 April 2025

113,284

21,393

239

134,916

At 5 April 2024

115,509

26,011

604

142,124

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

95

Amounts due from members

36,675

-

Other debtors

690

570

Prepayments and accrued income

9,886

9,556

47,251

10,221

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

2,794

2,767

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

196,070

162,175

Falling due within one year

196,070

162,175

Loans and other debts due to members rank pari passu with other creditors.