Acorah Software Products - Accounts Production 18.1.170 false true false 1 August 2024 31 July 2025 31 July 2025 OC453063 Dr Sarah Healy Prof Heather O'Mahen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC453063 2024-07-31 OC453063 2025-07-31 OC453063 2024-08-01 2025-07-31 OC453063 frs-bus:LimitedLiabilityPartnershipLLP 2024-08-01 2025-07-31 OC453063 frs-bus:LimitedLiabilityPartnershipsSORP 2024-08-01 2025-07-31 OC453063 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 OC453063 frs-bus:SmallEntities 2024-08-01 2025-07-31 OC453063 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 OC453063 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 OC453063 frs-countries:EnglandWales 2024-08-01 2025-07-31 OC453063 frs-bus:PartnerLLP1 2024-08-01 2025-07-31 OC453063 frs-bus:PartnerLLP2 2024-08-01 2025-07-31
Registered number: OC453063
PEARL PERINATAL PSYCHOLOGY LLP
Unaudited Financial Statements
For The Year Ended 31 July 2025
AM & Company
PEARL PERINATAL PSYCHOLOGY LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3

Page 1
PEARL PERINATAL PSYCHOLOGY LLP
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: OC453063

| 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 2,325 |
|  | 2,325 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,325
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,325
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 2,325
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 3,210 |
|  |  | 3,210
Equity
Members' other interests
Other reserves |  | (885) |
|  |  | (885)
|  |  | 2,325
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 3,210
Members' other interests |  |  | (885)
|  |  | 2,325

Page 1
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PEARL PERINATAL PSYCHOLOGY LLP
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Dr Sarah Healy Designated Member
13/04/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
PEARL PERINATAL PSYCHOLOGY LLP
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
PEARL PERINATAL PSYCHOLOGY LLP is a limited liability partnership, incorporated in England & Wales, registered number OC453063 . The Registered Office is 15-17 Middle Street, , Brighton, , BN1 1AL.
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 May 2024 (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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL
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