Limited Liability Partnership registration number OC319138 (England and Wales)
DICTATE 2US (UK) LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
DICTATE 2US (UK) LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
N Sugarman
J Pfeffer
D Leigh
G Leigh
LLP registration number
OC319138
Registered office
Maple House
Haymarket Street
Bury
England
BL9 0AR
Accountants
M J Goldman (Chartered Accountants)
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
Business address
Maple House
Haymarket Street
Bury
England
BL9 0AR
DICTATE 2US (UK) LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DICTATE 2US (UK) LLP
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
100,000
100,000
Tangible assets
4
508
20,437
100,508
120,437
Current assets
Debtors
5
12,027
9,614
Cash at bank and in hand
838
1,697
12,865
11,311
Creditors: amounts falling due within one year
6
(46,803)
(105,474)
Net current liabilities
(33,938)
(94,163)
Total assets less current liabilities and net assets attributable to members
66,570
26,274
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
(45,930)
(86,226)
Members' other interests
Members' capital classified as equity
112,500
112,500
66,570
26,274

For the financial year ended 30 April 2025 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 18 January 2026 and are signed on their behalf by:
18 January 2026
D Leigh
Designated member
Limited Liability Partnership registration number OC319138 (England and Wales)
DICTATE 2US (UK) LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Limited liability partnership information

Dictate 2US (UK) LLP is a limited liability partnership incorporated in England and Wales. The registered office is Maple House, Haymarket Street, Bury, England, BL9 0AR.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the m embers' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

Where there exists an asset and liability component in respect of an individual member’s participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net.

Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.

DICTATE 2US (UK) LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a indefinite useful life and is therefore not being amortised.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance
Computers
3 Years Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.5
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction cost and not amortised as they are either receivable or payable within one year.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2025
2024
Number
Number
Total
0
0
DICTATE 2US (UK) LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
100,000
Amortisation and impairment
At 1 May 2024 and 30 April 2025
-
Carrying amount
At 30 April 2025
100,000
At 30 April 2024
100,000
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
120,146
Disposals
(111,467)
At 30 April 2025
8,679
Depreciation and impairment
At 1 May 2024
99,709
Depreciation charged in the year
3,990
Eliminated in respect of disposals
(95,528)
At 30 April 2025
8,171
Carrying amount
At 30 April 2025
508
At 30 April 2024
20,437
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
12,027
9,614
DICTATE 2US (UK) LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
85
-
Taxation and social security
-
2,131
Other creditors
46,718
103,343
46,803
105,474
7
Loans and other debts due to members

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

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