Cindy Swim School LLP

	Page
LLP Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: OC424849

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,171		2,736

			2,171		2,736
CURRENT ASSETS
Stocks	5	23,428		-
Debtors	6	175,291		116,975
Cash at bank and in hand		371,613		469,267

		570,332		586,242
Creditors: Amounts Falling Due Within One Year	7	(219,044 )		(488,108 )

NET CURRENT ASSETS (LIABILITIES)			351,288		98,134

TOTAL ASSETS LESS CURRENT LIABILITIES			353,459		100,870

NET ASSETS ATTRIBUTABLE TO MEMBERS			353,459		100,870

REPRESENTED BY:
Loans and other debts due to members
Other amounts		95,000		-

			95,000		-

Equity
Members' other interests
Members' capital		(663,197)		(560,687)
Other reserves		921,656		661,557

			258,459		100,870

			353,459		100,870

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			95,000		-
Members' other interests			258,459		100,870

			353,459		100,870

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Cindy Swim School LLP

Balance Sheet (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 Profit and Loss Account.

On behalf of the members

Mrs C Orr-Mapp

Designated Member

27/12/2025

The notes on pages 4 to 6 form part of these financial statements.

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Cindy Swim School LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Cindy Swim School LLP is a limited liability partnership, incorporated in England & Wales, registered number OC424849 . The Registered Office is Albany House Claremont Lane, Esher, Surrey, KT10 9FQ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Members' capital

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.

2.6. Members' remuneration

Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense.

Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.

3. Average Number of Employees

Average number of employees, including designated members, during the year was: 3 (2024: 5)

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Cindy Swim School LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	4,557
Additions	448

As at 31 March 2025	5,005

Depreciation
As at 1 April 2024	1,821
Provided during the period	1,013

As at 31 March 2025	2,834

Net Book Value
As at 31 March 2025	2,171

As at 1 April 2024	2,736

5. Stocks

	2025	2024
	£	£
Stock	23,428	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	169,212	116,495
Prepayments and accrued income	5,994	-
Other debtors	85	480

	175,291	116,975

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,211	-
Other taxes and social security	4,120	2,880
Other creditors	22,464	9,116
Accruals and deferred income	191,249	476,112

	219,044	488,108

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Cindy Swim School LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	17,616	17,616

	17,616	17,616

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Designated Members	C Britton
	Mr M Britton
	Mrs C Orr-Mapp

LLP Registration Number	OC424849

Registered Office	Albany House Claremont Lane
	Esher
	Surrey
	KT10 9FQ

Accountants	Wellden Turnbull Limited
	Albany House Claremont Lane
	Esher
	Surrey
	KT10 9FQ