REGISTERED NUMBER: OC322433 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Harvey Silver Hodgkinson LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr G Hodgkinson

Mr J Hall

REGISTERED OFFICE:

Westgate

44 Hale Road

Hale

Altrincham

Cheshire

WA14 2EX

REGISTERED NUMBER:

OC322433 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

52,177

61,274

CURRENT ASSETS

Debtors

5

25,938

26,290

Cash at bank and in hand

104,606

162,499

130,544

188,789

CREDITORS

Amounts falling due within one year

6

(83,963

)

(144,211

)

NET CURRENT ASSETS

46,581

44,578

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

98,758

105,852

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

98,758

105,852

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

98,758

105,852

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 September 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11 December 2025 and were signed by:

Mr G Hodgkinson - Designated member

Mr J Hall - Designated member

1.	STATUTORY INFORMATION

Harvey Silver Hodgkinson LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are initially recorded at cost less accumulated depreciation and accumulated impairment losses.

Going concern

The company's financial statements for the year ended 30 September 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

218,416

112,488

330,904

Additions

-

1,250

1,250

At 30 September 2025

218,416

113,738

332,154

DEPRECIATION

At 1 October 2024

168,300

101,330

269,630

Charge for year

7,517

2,830

10,347

At 30 September 2025

175,817

104,160

279,977

NET BOOK VALUE

At 30 September 2025

42,599

9,578

52,177

At 30 September 2024

50,116

11,158

61,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

(23

)

(600

)

Other debtors

677

215

Prepayments

25,284

26,675

25,938

26,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,143

11,175

Social security and other taxes

2,420

3,788

Other creditors

63,761

124,462

Accrued expenses

5,639

4,786

83,963

144,211

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

8.	RELATED PARTY DISCLOSURES