REGISTERED NUMBER: SO305541 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

AFINITI CONSULTANTS LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs L Gibbons

Ms C A Jorgensen

A J Carmichael

REGISTERED OFFICE:

1st Floor

Blenheim House

Fountainhall Road

Aberdeen

AB15 4DT

REGISTERED NUMBER:

SO305541 (Scotland)

ACCOUNTANTS:

Camfield Chapman Lowe

9a High Street

Woburn Sands

Milton Keynes

Buckinghamshire

MK17 8RF

CURRENT ASSETS

Debtors

5

1,613,222

1,587,420

Cash at bank

1,795,088

1,656,085

3,408,310

3,243,505

CREDITORS

Amounts falling due within one year

6

1,284,917

1,482,622

NET CURRENT ASSETS

2,123,393

1,760,883

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,123,393

1,760,883

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

1,885,393

1,507,883

MEMBERS' OTHER INTERESTS

Capital accounts

238,000

253,000

2,123,393

1,760,883

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,885,393

1,507,883

Members' other interests

238,000

253,000

2,123,393

1,760,883

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 31st March 2026.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11th June 2026 and were signed by:

Ms C A Jorgensen - Designated member

1.	STATUTORY INFORMATION

Afiniti Consultants LLP is registered in Scotland. 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.

Computer equipment

-

50% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2025

73,981

Disposals

(73,981

)

At 31st March 2026

-

DEPRECIATION

At 1st April 2025

73,981

Eliminated on disposal

(73,981

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

906,433

1,221,994

Amounts owed by associates

117,505

132,690

Other debtors

589,284

232,736

1,613,222

1,587,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

1,231

Trade creditors

253,339

149,254

Taxation and social security

24,305

23,571

Other creditors

1,007,273

1,308,566

1,284,917

1,482,622

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

1,885,393

1,507,883

Falling due within one year

1,885,393

1,507,883

Unsecured debt due to members ranks equally with debts due to other unsecured creditors in a winding up.