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Registered number: OC445763 SCHILLINGS COMMUNICATIONS LLP FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
SCHILLINGS COMMUNICATIONS LLP
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
SCHILLINGS COMMUNICATIONS LLP REGISTERED NUMBER:OC445763
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 3,433,651 | 441,564
Cash at bank and in hand |  | 70,320 | 232,902
|  | 3,503,971 | 674,466
Current liabilities |  |  |
Creditors: amounts falling due within one year | 5 | (715,896) | (45,460)
Net assets |  | 2,788,075 | 629,006
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
Other amounts |  | 319,497 | 124,113
Members' other interests |  |  |
Members' capital classified as equity |  | 300,000 | 200,000
Other reserves classified as equity |  | 2,168,578 | 304,893
|  | 2,788,075 | 629,006
Total members' interests |  |  |
Loans and other debts due to members |  | 319,497 | 124,113
Members' other interests |  | 2,468,578 | 504,893
|  | 2,788,075 | 629,006
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. 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 9 January 2026.
B Reynolds
On behalf of designated member Schillings International LLP
The notes on pages 2 to 4 form part of these financial statements. Page 1
SCHILLINGS COMMUNICATIONS LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Schillings Communications LLP is a private Limited Liability Partnership incorporated in England and Wales, with its principal place of business and registered office address at 12 Arthur Street, London, EC4R 9AB. The principal activity of the LLP is to provide professional services. 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. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The LLP's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Turnover
Turnover represents the value of professional services provided during the period to clients. The value reflects the amount of time, skill and expertise expected to be recoverable from clients, excluding VAT. Where work is unbilled at the reporting date, an estimated accrued income is recognised in the Statement of Comprehensive Income and Statement of Financial Position based on the stage of completion of the transaction where it is probable that the economic benefits of the transaction will flow to the LLP and the value can be estimated reliably. Turnover which has been recognised but not invoiced by the reporting date is included in trade debtors. Page 2
SCHILLINGS COMMUNICATIONS LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The LLP contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.5 | Taxation
Income tax arising on the profits of the LLP is solely the personal liability of the individual members and consequently is not dealt with in these financial statements..
| 2.6 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.
| 2.7 | Debtors
Short-term debtors are measured at the transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Financial instruments
The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to and from related parties. Page 3
SCHILLINGS COMMUNICATIONS LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Employees
| The average monthly number of employees, including members, during the year was 6 (2024 - 4).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,427,854 | 434,240
| Other debtors | 173 | 700
| Prepayments and accrued income | 5,625 | 6,624
|  | 3,433,652 | 441,564
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 50 | 600
| Other taxation and social security | 38,923 | 16,273
| Other creditors | - | 12,017
| Accruals and deferred income | 676,923 | 16,570
|  | 715,896 | 45,460
6. | Related party transactions
| The LLP has taken advantage of the exemption under FRS102 33. 1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.
7. | Controlling party
The members regard Schillings International LLP, a limited liability partnership registered in England and Wales, as the ultimate parent undertaking.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 30 April 2025 was unqualified. The audit report was signed on 9 January 2026 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
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