REGISTERED NUMBER: OC400312 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SNS GROUP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

J D Newcomb

G P Scott

REGISTERED OFFICE:

1 Denning House

London Road

Maidstone

Kent

ME16 8HS

REGISTERED NUMBER:

OC400312 (England and Wales)

ACCOUNTANTS:

SHPD Accountants

10 Littlebourne Road

Maidstone

Kent

ME14 5QP

FIXED ASSETS

Tangible assets

4

528

621

CURRENT ASSETS

Stocks

13,259

15,233

Debtors

5

47,692

58,138

Cash at bank

7,530

4,819

68,481

78,190

CREDITORS

Amounts falling due within one year

6

35,161

37,258

NET CURRENT ASSETS

33,320

40,932

TOTAL ASSETS LESS CURRENT LIABILITIES

33,848

41,553

CREDITORS

Amounts falling due after more than one year

7

27,171

34,705

NET ASSETS ATTRIBUTABLE TO MEMBERS

6,677

6,848

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

6,677

6,848

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

6,677

6,848

Amounts due from members

5

(27,444

)

(29,533

)

(20,767

)

(22,685

)

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 April 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 6 January 2026 and were signed by:

J D Newcomb - Designated member

G P Scott - Designated member

1.	STATUTORY INFORMATION

SNS Group 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.

Turnover represents net invoiced sales of legal 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

5,021

4,769

9,790

DEPRECIATION

At 1 May 2024

4,400

4,769

9,169

Charge for year

93

-

93

At 30 April 2025

4,493

4,769

9,262

NET BOOK VALUE

At 30 April 2025

528

-

528

At 30 April 2024

621

-

621

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,799

24,582

Amounts due from members

27,444

29,533

Other debtors

79

400

Rent deposit

2,439

2,439

Prepayments

1,931

1,184

47,692

58,138

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,134

5,007

Loans

2,400

2,400

Trade creditors

-

3,018

VAT

12,142

14,868

Other creditors

1,762

450

Accrued expenses

13,723

11,515

35,161

37,258

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

4,822

5,134

Bank loans - 2-5 years

-

4,822

Loans

2,400

2,400

Other loans - 2-5 years

19,949

22,349

27,171

34,705

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts owed to members would rank below unsecured creditors from the proceeds of a winding-up of the LLP.

9.	ULTIMATE CONTROLLING PARTY

There was no single individual or entity controlling the LLP during the period.