REGISTERED NUMBER: OC398029 (England and Wales)

Howard Green LLP

Unaudited Financial Statements

for the Year Ended 31 May 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs S L Green

Mrs A Howard

REGISTERED OFFICE:

The Attic

10 Victoria Road South

Southsea

Hampshire

PO5 2DA

REGISTERED NUMBER:

OC398029 (England and Wales)

ACCOUNTANTS:

Barter Durgan

Chartered Accountants

10 Victoria Road South

Southsea

Hampshire

PO5 2DA

FIXED ASSETS

Tangible assets

4

46,328

54,902

CURRENT ASSETS

Debtors

5

22,100

42,306

Cash at bank

336,910

223,774

359,010

266,080

CREDITORS

Amounts falling due within one year

6

91,575

51,734

NET CURRENT ASSETS

267,435

214,346

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

313,763

269,248

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

313,763

269,248

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

313,763

269,248

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 May 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 7 January 2026 and were signed by:

Mrs S L Green - Designated member

1.	STATUTORY INFORMATION

Howard Green LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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

-

25% on cost

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

58,758

Additions

5,293

At 31 May 2025

64,051

DEPRECIATION

At 1 June 2024

3,856

Charge for year

13,867

At 31 May 2025

17,723

NET BOOK VALUE

At 31 May 2025

46,328

At 31 May 2024

54,902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,100

34,109

Other debtors

-

8,197

22,100

42,306

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(1

)

(1

)

Taxation and social security

37,415

25,784

Other creditors

54,161

25,951

91,575

51,734

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

313,763

269,248

Falling due within one year

313,763

269,248

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.