Advocate Education LLP - Filleted accounts

Registered number

OC366434

Advocate Education LLP

Filleted Accounts

31 August 2025

Advocate Education LLP
Registered number:		OC366434
Balance Sheet
as at 31 August 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	47,062		58,425
Current assets
Debtors	4	5,749		21,593
Cash at bank and in hand		5,219		16,695
		10,968		38,288

Creditors: amounts falling due within one year	5	(23,088)		(18,284)

Net current (liabilities)/assets		(12,120)		20,004

Total assets less current liabilities		34,942		78,429



Net assets attributable to members		34,942		78,429

Represented by:
Loans and other debts due to members	6	(81,467)		(54,058)

Members' other interests
Members' capital classified as equity		138,558		138,558
Other reserves		(22,149)		(6,071)
		116,409		132,487

		34,942		78,429

Total members' interests
Loans and other debts due to members	6	(81,467)		(54,058)
Members' other interests		116,409		132,487

		34,942		78,429

For the year ended 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 19 May 2026 and signed on their behalf by:


A M Gibbon
Designated member

Advocate Education LLP
Notes to the Accounts
for the year ended 31 August 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the LLP			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	12,431		59,778		72,209
	Additions	706		-		706
	At 31 August 2025	13,137		59,778		72,915

	Depreciation
	At 1 September 2024	1,830		11,954		13,784
	Charge for the year	113		11,956		12,069
	At 31 August 2025	1,943		23,910		25,853

	Net book value
	At 31 August 2025	11,194		35,868		47,062
	At 31 August 2024	10,601		47,824		58,425


4	Debtors			2025		2024
£					£

	Trade debtors			128		128
	Other debtors			5,621		21,465
				5,749		21,593


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			2,854		15,032
	Other taxes and social security costs			-		2,990
	Other creditors			20,234		262
				23,088		18,284


6	Loans and other debts due to members			2025		2024
£					£

	Amounts due to members in respect of profits			(81,467)		(54,058)

	Amounts falling due within one year			(81,467)		(54,058)

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


7	Other information

	Advocate Education LLP is a limited liability partnership incorporated in England. Its registered office is:
	264-266 Durham Road
	Gateshead
	Tyne & Wear
	NE8 4JR