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Registered number: OC450196 KUMON NORFOLK LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
KUMON NORFOLK LLP REGISTERED NUMBER: OC450196 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,661 |  | 21,565
|  |  | 19,661 |  | 21,565
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 37,800 |  | 39,980 |
Bank and cash balances |  | 19,559 |  | 19,002 |
|  | 57,359 |  | 58,982 |
Creditors: amounts falling due within one year | 6 | (43,907) |  | (41,447) |
Net current assets |  |  | 13,452 |  | 17,535
Total assets less current liabilities |  |  | 33,113 |  | 39,100
Net assets |  |  | 33,113 |  | 39,100
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 7 |  | 23,111 |  | 29,098
|  |  | 23,111 |  | 29,098
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 10,002 |  | 10,002 |
|  |  | 10,002 |  | 10,002
|  |  | 33,113 |  | 39,100
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 23,111 |  | 29,098
Members' other interests |  |  | 10,002 |  | 10,002
|  |  | 33,113 |  | 39,100
Page 1
KUMON NORFOLK LLP REGISTERED NUMBER: OC450196 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity 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. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
Samantha Rudgley
Designated member
Date: 8 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
KUMON NORFOLK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Kumon Norfolk LLP is a Limited Liability Partnership incorporated in England within the United Kingdom. The registered number is OC450196 and the address of the registered office is Anglia House 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, United Kingdom, NR7 0HR. The comparative figures cover the period from the start of trade on 6 April 2024 to 31 March 2025. The 2026 accounts represent a full year's trading and as a result, the current year is not directly comparable to the prior period. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
KUMON NORFOLK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.5 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in The Statement of Profit and Loss.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold property improvements | - | Over the term of the lease
|  |  |  | Office and computer equipment | - | 20/33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
KUMON NORFOLK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 25 (2025 - 21).
4. | Tangible fixed assets
|  | Leasehold property improvements | Office and computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 23,590 | 735 | 24,325
| Additions | - | 628 | 628
| At 31 March 2026 | 23,590 | 1,363 | 24,953
| Depreciation |  |  |
| At 1 April 2025 | 2,265 | 495 | 2,760
| Charge for the year on owned assets | 2,265 | 267 | 2,532
| At 31 March 2026 | 4,530 | 762 | 5,292
| Net book value |  |  |
| At 31 March 2026 | 19,060 | 601 | 19,661
| At 31 March 2025 | 21,325 | 240 | 21,565
Page 5
KUMON NORFOLK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 28,233 | 29,524
| Other debtors | 4,657 | 4,516
| Prepayments and accrued income | 4,910 | 5,940
|  | 37,800 | 39,980
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 9,939 | 8,758
| Other creditors | 649 | 563
| Accruals and deferred income | 33,319 | 32,126
|  | 43,907 | 41,447
7. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | 23,111 | 29,098
|  | 23,111 | 29,098
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 23,111 | 29,098
|  | 23,111 | 29,098
In the event of winding up, loans and other debts due to members will be repaid after the payment of all money due to the creditors of the LLP. Page 6
KUMON NORFOLK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Pension commitments
The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £869 (2025 - £727). Contributions totalling £136 (2025 - £129) were payable to the fund at the balance sheet date and are included in creditors.
9. | Commitments under operating leases
| At 31 March 2026 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 15,000 | 15,000
| Later than 1 year and not later than 5 years | 34,767 | 49,767
|  | 49,767 | 64,767
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