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REGISTERED NUMBER: OC429082

Verum Financial LLP

Filleted Unaudited Financial Statements

30 November 2025

Verum Financial LLP

Financial Statements

Period from 6 April 2025 to 30 November 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Verum Financial LLP

Statement of Financial Position

30 November 2025

| 30 Nov 25 | 5 Apr 25
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 11,999 | 10,847

Current assets

Debtors | 6 | 194,668 |  | 150,225
Cash at bank and in hand | 151,819 |  | 248,956
| --------- |  | ---------
| 346,487 |  | 399,181

Creditors: amounts falling due within one year | 7 | 90,183 |  | 27,747
| --------- |  | ---------
Net current assets |  | 256,304 | 371,434
|  | --------- | ---------
Total assets less current liabilities |  | 268,303 | 382,281

Creditors: amounts falling due after more than one year | 8 |  | – | 7,033
|  | --------- | ---------
Net assets |  | 268,303 | 375,248
|  | --------- | ---------

Represented by:
Loans and other debts due to members

Other amounts | 9 |  | 268,303 | 375,248
|  | --------- | ---------

Members' other interests

Other reserves |  | – | –
|  | --------- | ---------
|  | 268,303 | 375,248
|  | --------- | ---------

Total members' interests

Amounts due from members |  | – | (28,397)
Loans and other debts due to members | 9 |  | 268,303 | 375,248
Members' other interests |  | – | –
|  | --------- | ---------
|  | 268,303 | 346,851
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.
For the period ending 30 November 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) relating to small LLPs.
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 financial statements .

Verum Financial LLP

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the members and authorised for issue on 28 April 2026 , and are signed on their behalf by:

Benchmark Financial Planning Limited | Creative Technologies Ltd
Designated Member | Designated Member

Registered number: OC429082

Verum Financial LLP

Notes to the Financial Statements

Period from 6 April 2025 to 30 November 2025

1. | General information

The LLP is registered in England and Wales. The address of the registered office is Broadlands Business Campus, Langhurst Wood Road, Horsham, West Sussex, RH12 4QP, United Kingdom.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' 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 FRS 25 (IAS 32) Financial Instruments: Disclosure and Presentation and UITF abstract 39 Members' shares in co-operative entities and similar instruments. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and Fittings | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. | Employee numbers

The average number of persons employed by the LLP during the period, including the members with contracts of employment, amounted to 7 (2025: 7 ).

5. | Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 6 April 2025 | 666 | 37,060 | 37,726
Additions | – | 3,144 | 3,144
| ---- | -------- | --------
At 30 November 2025 | 666 | 40,204 | 40,870
| ---- | -------- | --------
Depreciation |  |  |
At 6 April 2025 | 509 | 26,370 | 26,879
Charge for the period | 26 | 1,966 | 1,992
| ---- | -------- | --------
At 30 November 2025 | 535 | 28,336 | 28,871
| ---- | -------- | --------
Carrying amount |  |  |
At 30 November 2025 | 131 | 11,868 | 11,999
| ---- | -------- | --------
At 5 April 2025 | 157 | 10,690 | 10,847
| ---- | -------- | --------

6. | Debtors

| 30 Nov 25 | 5 Apr 25
| £ | £
Trade debtors | 182,313 | 117,832
Other debtors | 12,355 | 32,393
| --------- | ---------
| 194,668 | 150,225
| --------- | ---------

7. Creditors: amounts falling due within one year

| 30 Nov 25 | 5 Apr 25
| £ | £
Trade creditors | 15,657 | 72
Social security and other taxes | 8,973 | 8,304
Other creditors | 65,553 | 19,371
| -------- | --------
| 90,183 | 27,747
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 30 Nov 25 | 5 Apr 25
| £ | £
Other creditors | – | 7,033
| ---- | -------

9. | Loans and other debts due to members

| 30 Nov 25 | 5 Apr 25
| £ | £
Amounts owed to members in respect of profits | 268,303 | 375,248
| --------- | ---------