PSA PARTNERS LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC371174

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,167		5,974

			5,167		5,974
CURRENT ASSETS
Debtors	5	2,400		2,087
Cash at bank and in hand		28,372		33,720

		30,772		35,807
Creditors: Amounts Falling Due Within One Year	6	(13,691 )		(20,802 )

NET CURRENT ASSETS (LIABILITIES)			17,081		15,005

TOTAL ASSETS LESS CURRENT LIABILITIES			22,248		20,979

Creditors: Amounts Falling Due After More Than One Year	7		(2,426 )		(5,203 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			19,822		15,776

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		129,382		129,382

			129,382		129,382

Equity
Members' other interests
Members' capital		(875,864)		(696,696)
Other reserves		766,304		583,090

			(109,560)		(113,606)

			19,822		15,776

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			129,382		129,382
Members' other interests			(109,560)		(113,606)

			19,822		15,776

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PSA PARTNERS 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 Philip Kenneth ANDREWS

Designated Member

15/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PSA PARTNERS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC371174 . The Registered Office is Berbury, Morella Close, England, Virginia Water, Surrey, GU25 4AT.

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 May 2024 (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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Fixtures & Fittings	25%
Computer Equipment	25%

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	4,802	15,195	19,997
Additions	-	915	915

As at 31 March 2026	4,802	16,110	20,912

Depreciation
As at 1 April 2025	3,715	10,308	14,023
Provided during the period	271	1,451	1,722

As at 31 March 2026	3,986	11,759	15,745

...CONTINUED

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PSA PARTNERS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	816	4,351	5,167

As at 1 April 2025	1,087	4,887	5,974

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,400	2,087

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,118	7,352
Other creditors	1,250	1,050
Taxation and social security	5,323	12,400

	13,691	20,802

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

	2026	2025
	£	£
Bank loans	2,426	5,203

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