Consulting Positions LLP

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Report to the partners on the preparation of the unaudited statutory accounts of Consulting Positions LLP for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the accounts of Consulting Positions LLP which comprise the Income Statement, the Statement of Financial Position and the related notes, from the partnership’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the partners of Consulting Positions LLP, as a body, in accordance with the terms of our engagement letter dated 15 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Consulting Positions LLP and state those matters that we have agreed to state to the partners of Consulting Positions LLP, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Consulting Positions LLP and its partners as a body for our work or for this report.

It is your duty to ensure that Consulting Positions LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Consulting Positions LLP. You consider that Consulting Positions LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Consulting Positions LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st May 2026

DJ Coulter & Associates Limited

Chartered Certified Accountants

Wellesley House

7 Clarence Parade

Cheltenham

GL50 3NY

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Consulting Positions LLP

Statement of Financial Position

As At 30 November 2025

Statement of Financial Position

Registered number: OC305986

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	5,765		245
Cash at bank and in hand		11,752		1,353

		17,517		1,598
Creditors: Amounts Falling Due Within One Year	5	(810 )		(1,510 )

NET CURRENT ASSETS (LIABILITIES)			16,707		88

TOTAL ASSETS LESS CURRENT LIABILITIES			16,707		88

NET ASSETS ATTRIBUTABLE TO MEMBERS			16,707		88

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		16,707		88

			16,707		88

			16,707		88

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			16,707		88

			16,707		88

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Consulting Positions LLP

Statement of Financial Position (continued)

As At 30 November 2025

For the year 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 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 Income Statement.

On behalf of the members

Mr Franck Janet

Designated Member

1st May 2026

The notes on pages 4 to 5 form part of these financial statements.

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Consulting Positions LLP

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Consulting Positions LLP is a limited liability partnership, incorporated in England & Wales, registered number OC305986 . The Registered Office is Wellesley House, 7 Clarence Parade, Cheltenham, Gloucestershire, GL50 3NY.

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.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Registrar Filing Requirements

The LLP has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, members report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

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Consulting Positions LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,515	-
Other debtors	250	245

	5,765	245

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Bank loans and overdrafts	-	293
Other creditors	810	1,216

	810	1,510

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