REGISTERED NUMBER: OC345987 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

HPLC LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Rodney Hylton-Potts

Mrs Maud Bergvelt

REGISTERED OFFICE:

67 Westow Street

Upper Norwood

London

SE19 3RW

REGISTERED NUMBER:

OC345987 (England and Wales)

FIXED ASSETS

Tangible assets

5

350

1,342

CURRENT ASSETS

Debtors

6

28,240

19,508

Cash at bank

2

2

28,242

19,510

CREDITORS

Amounts falling due within one year

7

(28,300

)

(15,032

)

NET CURRENT (LIABILITIES)/ASSETS

(58

)

4,478

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

292

5,820

LOANS AND OTHER DEBTS DUE TO MEMBERS

292

5,820

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

292

5,820

Amounts due from members

6

(18,668

)

-

(18,376

)

5,820

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 30 June 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 10 January 2026 and were signed by:

Rodney Hylton-Potts - Designated member

1.	STATUTORY INFORMATION

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

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

25% on cost

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024

and 30 June 2025

10,813

DEPRECIATION

At 1 July 2024

9,471

Charge for year

992

At 30 June 2025

10,463

NET BOOK VALUE

At 30 June 2025

350

At 30 June 2024

1,342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

1,800

2,000

Other debtors

26,440

17,508

28,240

19,508

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

5,000

5,000

Other creditors

23,300

10,032

28,300

15,032