ACCOUNTS - Final Accounts preparation

Registered number: OC419799

ANM COMMS LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

ANM COMMS LLP

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANM COMMS LLP
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), we have prepared for your approval the financial statements of ANM Comms LLP for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the members in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ANM Comms LLP and state those matters that we have agreed to state to the ANM Comms LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ANM Comms LLP and its members for our work or for this report.

It is your duty to ensure that ANM Comms LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of ANM Comms LLP. You consider that ANM Comms LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of ANM Comms LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

19 December 2025

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ANM COMMS LLP

REGISTERED NUMBER: OC419799

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		34,205		16,289
			34,205		16,289
Current assets
Debtors: amounts falling due within one year	5	499,890		478,488
Cash at bank and in hand		62,918		223,748
		562,808		702,236
Creditors: Amounts Falling Due Within One Year	6	(595,057)		(682,645)
Net current (liabilities)/assets			(32,249)		19,591
Total assets less current liabilities			1,956		35,880
Creditors: amounts falling due after more than one year	7		(1,956)		(12,420)
			-		23,460

Net assets			-		23,460

Represented by:
Loans and other debts due to members within one year
Other amounts	8		-		23,460
			-		23,460

			-		23,460

Total members' interests
Amounts due from members (included in debtors)	5		(76,263)		20,225
Loans and other debts due to members	8		-		23,460
			(76,263)		43,685

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ANM COMMS LLP

REGISTERED NUMBER: OC419799

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnership (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 19 December 2025.

D McCarthy

Designated member

The notes on pages 5 to 8 form part of these financial statements.

ANM Comms LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

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		ANM COMMS LLP

RECONCILIATION OF MEMBERS' INTERESTS

FOR THE YEAR ENDED 31 MARCH 2025


	DEBT Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total
	£	£
Amounts due to members	3,388	3,388
Balance at 1 April 2023	3,388	3,388
Members' interests after profit for the year	3,388	3,388
Other division of profits	320,914	320,914
Drawings on account and distribution of profit	(304,077)	(304,077)
Amounts due to members	23,460	23,460
Amounts due from members	(3,235)	(3,235)
Balance at 31 March 2024	20,225	20,225
Members' interests after profit for the year	20,225	20,225
Other division of profits	127,312	127,312
Drawings on account and distribution of profit	(223,800)	(223,800)
Amounts due from members	(76,263)	(76,263)
Balance at 31 March 2025	(76,263)	(76,263)

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

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ANM COMMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

ANM Comms LLP is a limited liability partnership registered in England and Wales. The partnership's registered address is The Rankin Building, 139/143 Bermondsey Street, London, England, SE1 3UW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The financial statements have been prepared on the going concern basis, which assumes that the partnership will continue in operational existence for the foreseeable future.

2.3

Turnover

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

2.4

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.

2.5

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	20%
				Computer equipment	-	33%

3.

Employees

The average monthly number of employees, including directors, during the year was 19 (2024 - 24).

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ANM COMMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Fixtures and fittings	Computer equipment	Total
		£	£	£
	Cost or valuation
	At 1 April 2024	3,283	124,099	127,382
	Additions	-	35,380	35,380
	At 31 March 2025	3,283	159,479	162,762
	Depreciation
	At 1 April 2024	2,873	108,220	111,093
	Charge for the year on owned assets	93	17,371	17,464
	At 31 March 2025	2,966	125,591	128,557
	Net book value
	At 31 March 2025	317	33,888	34,205
	At 31 March 2024	410	15,879	16,289

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ANM COMMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.

Debtors

					2025	2024
					£	£


	Trade debtors	371,538	379,764
	Other debtors	3,204	4,053
	Prepayments and accrued income	48,885	91,436
	Amounts due from members	76,263	3,235
		499,890	478,488

6.	Creditors: Amounts falling due within one year
					2025	2024
					£	£

	Trade creditors	208,756	348,519
	Other taxation and social security	99,196	98,066
	Other creditors	16,969	15,445
	Accruals and deferred income	270,136	220,615
		595,057	682,645

7.	Creditors: Amounts falling due after more than one year
					2025	2024
					£	£

	Other creditors	1,956	12,420
		1,956	12,420

Included in Other creditors there is a £50,000 government secured 'bounce back' loan with the interest rate of 2.5%p.a. £10,646 of the loan due for repayment within 12 months is included in Other creditors due within one year and the balance, £1,956 is held in long term creditors.

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ANM COMMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

8.	Loans and other debts due to members

					2025	2024
					£	£


	Other amounts due to members	-	23,460
		-	23,460

In the event of the LLP going into administration or being wound up unsecured debt due to members will rank equally with debts due to other unsecured creditors.

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