OSW Advisory LLP - Period Ending 2026-03-31

Registration number: OC456339

OSW Advisory LLP

Unaudited Financial Statements

for the period from 10 April 2025 to 31 March 2026

OSW Advisory LLP

Contents

Financial Statements	1 to 4
Balance Sheet	1
Notes to the Financial Statements	3

OSW Advisory LLP

(Registration number: OC456339)
Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Tangible assets	3	206
Current assets
Debtors	4	8,011
Cash and short-term deposits		1,180
		9,191
Creditors: Amounts falling due within one year	5	(7,381)
Net current assets		1,810
Net assets attributable to members		2,016
Represented by:
Members’ other interests
Members' capital classified as equity		(58,363)
Other reserves		60,379
		2,016
		2,016
Total members' interests
Equity		2,016
		2,016

OSW Advisory LLP

(Registration number: OC456339)
Balance Sheet as at 31 March 2026

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of OSW Advisory LLP (registered number OC456339) were approved by the Board and authorised for issue on 7 July 2026. They were signed on behalf of the limited liability partnership by:

.........................................
Mr O S Williams
Designated member

OSW Advisory LLP

Notes to the Financial Statements for the Period from 10 April 2025 to 31 March 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of OSW Advisory LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance

2	Particulars of employees

The average number of persons employed by the limited liability partnership during the period was 2.

OSW Advisory LLP

Notes to the Financial Statements for the Period from 10 April 2025 to 31 March 2026

3	Tangible fixed assets

	Office equipment £	Total £
Cost
Additions	275	275
At 31 March 2026	275	275
Depreciation
Charge for the year	69	69
At 31 March 2026	69	69
Net book value
At 31 March 2026	206	206

4

Debtors

	2026 £
Trade debtors	6,772
Other debtors	1,239
Total current trade and other debtors	8,011

5	Creditors: Amounts falling due within one year

	2026 £
Trade creditors	649
Other creditors	119
Accruals and deferred income	757
Taxation and social security	5,856
	7,381

6

Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.