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JDRM Architectural Design LLP
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Notes to the financial statements
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for the year ended 31 August 2025
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1
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General information
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JDRM Architectural Design LLP is a limited liability partnership registered in England and Wales. Its
registered number is OC401323. Its registered office is Suites 2 & 3 Marine Trade Centre, Lockside,
Brighton Marina, Sussex, BN2 5HA.
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2
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Accounting policies
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Basis of preparing the financial statements
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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 and the Companies Act 2006 as applied to LLPs
by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006)
Regulations 2008. The financial statements have been prepared under the historic cost convention.
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Going concern
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In preparing these financial statements, the members have assessed whether there are any material
uncertainties related to events or conditions that cast significant doubt upon the LLP's ability to continue
as a going concern. In making this assessment, the members take into account all available information
about the future which is at least 12 months from the date that the financial statements are authorised
for issue.
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The members consider that the LLP has adequate resources to continue in business for the
foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial
statements.
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Turnover
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Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, Value Added Tax and other sales taxes.
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Tangible fixed assets
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Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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Plant and machinery etc.:
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Fixtures & fittings
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-
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25% reducing balance
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Computer equipment
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-
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25% reducing balance
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Members' transactions with the LLP
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Theloansandotherdebtsduetomembersrankequallywithdebtsduetoordinary creditors
in the event of a winding up
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3
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Average number of employees
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During the year the average number of employees was 3 (2024 - 3).
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3
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