Limited Liability Partnership registration number OC432272 (England and Wales)
PK3 AGENCY LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
PK3 AGENCY LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
PK3 AGENCY LLP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,872
1,832
Current assets
Debtors
4
13,869
32,068
Cash at bank and in hand
45,754
36,730
59,623
68,798
Creditors: amounts falling due within one year
5
(33,161)
(43,930)
Net current assets
26,462
24,868
Total assets less current liabilities and net assets attributable to members
30,334
26,700
Represented by:
Members' other interests
6
Members' capital classified as equity
(521,286)
(301,628)
Other reserves classified as equity
551,620
328,328
30,334
26,700
TOTAL MEMBERS' INTERESTS
Members' other interests
30,334
26,700

For the financial year ended 31 March 2026 the limited liability partnership 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 limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 6 July 2026 and are signed on their behalf by:
06 July 2026
Mr M R I Powell
Mr J. B. Kinsler
Designated member
Designated Member
Limited Liability Partnership registration number OC432272 (England and Wales)
PK3 AGENCY LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Limited liability partnership information

PK3 Agency LLP is a limited liability partnership incorporated in England and Wales. The registered office is Bartle House, Oxford Court, Manchester, M2 3WQ.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in May 2024, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computers
33% on cost
1.4
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

PK3 AGENCY LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
31,947
Additions
5,106
At 31 March 2026
37,053
Depreciation and impairment
At 1 April 2025
30,115
Depreciation charged in the year
3,066
At 31 March 2026
33,181
Carrying amount
At 31 March 2026
3,872
At 31 March 2025
1,832
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
6,000
24,000
Other debtors
7,869
8,068
13,869
32,068
PK3 AGENCY LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,803
262
Taxation and social security
22,064
14,621
Other creditors
9,294
29,047
33,161
43,930
PK3 AGENCY LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
6
Reconciliation of Members' Interests
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Members' capital
Revaluation
reserve
Other reserves
Total
Members' capital
Other amounts
Total
Total
2026
£
£
£
£
£
£
£
£
Amounts due to members
-
Amounts due from members
-
Balance at 1 April 2025
26,700
-
-
26,700
-
-
-
26,700
Effect of FRS 102 Periodic Review 2024
-
-
-
-
-
-
-
-
Profit for the financial year available for discretionary division among members
-
-
275,810
275,810
-
-
-
275,810
Members' interests after profit for the year
26,700
-
275,810
302,510
-
-
-
302,510
Allocation of profit for the financial year
-
-
275,810
275,810
-
-
-
275,810
Other divisions of profits
(275,810)
-
-
(275,810)
-
-
-
(275,810)
Introduced by members
(272,176)
-
-
(272,176)
-
-
-
(272,176)
Amounts due to members
-
Amounts due from members
-
Balance at 31 March 2026
(521,286)
-
551,620
30,334
-
-
-
30,334
PK3 AGENCY LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
7
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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