Point to Point Financial Management LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC423657

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,353		55,597

			52,353		55,597
CURRENT ASSETS
Debtors	5	26,900		27,050
Cash at bank and in hand		24,710		36,545

		51,610		63,595
Creditors: Amounts Falling Due Within One Year	6	(9,034 )		(10,907 )

NET CURRENT ASSETS (LIABILITIES)			42,576		52,688

TOTAL ASSETS LESS CURRENT LIABILITIES			94,929		108,285

Creditors: Amounts Falling Due After More Than One Year	7		(43,797 )		(45,840 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			51,132		62,445

REPRESENTED BY:
Loans and other debts due to members
Other amounts		51,132		62,445

			51,132		62,445

			51,132		62,445

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			51,132		62,445

			51,132		62,445

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Point to Point Financial Management LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr P Yearling

Designated Member

14 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Point to Point Financial Management LLP is a limited liability partnership, incorporated in England & Wales, registered number OC423657 . The Registered Office is 2 The Old Estate Yard, High Street, East Hendred, Oxfordshire, OX12 8JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover includes revenue earned from the rendering of services and commission due.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Reducing balance
Fixtures & Fittings	20% Reducing balance
Computer Equipment	20% Reducing balance

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Point to Point Financial Management LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Members' patricipating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of the amounts subscribed or otherwise contributed remuneration and profits).

Members' patricipation rights in the earnings and assets of the LLP are analaysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS102. A members' participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within 'Members' remuneration charged as an expense' in arriving at the relevant year's result. Undividend amounts that are calssified as equity are shown in 'members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	82,510
Additions	32,393
Disposals	(52,239 )

As at 31 March 2026	62,664

Depreciation
As at 1 April 2025	26,913

...CONTINUED

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Point to Point Financial Management LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Provided during the period	11,120
Disposals	(27,722 )

As at 31 March 2026	10,311

Net Book Value
As at 31 March 2026	52,353

As at 1 April 2025	55,597

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	26,900	27,050

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,249	8,123
Other creditors	2,785	2,784

	9,034	10,907

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	43,797	45,840

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,249	8,123
Later than one year and not later than five years	43,797	45,840

	50,046	53,963

	50,046	53,963

9. Loans and other debts due to members

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

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