The Pre-School Music Partnership LLP

REGISTERED NUMBER: OC440823 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Reconciliation of Members' Interests

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

Mrs C L Shaw

P A Shaw

REGISTERED OFFICE:

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

REGISTERED NUMBER:

OC440823 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of teaching music to pre-school children.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mrs C L Shaw

P A Shaw

NON DESIGNATED MEMBERS

The non designated members during the year under review were:

Dimitrios Daskalakis

Melissa Chew

Oliver Aston

Becky Bainsbridge

Flora Spencer-Longhurst

Carys McQueen

Christina Tedders

Andy Meyers

Harry Stark

Daniella Lynes

Jonathan Liebeck

Elizabeth Townsend

Christine Greig

Ranita Klimach

Matt Robinson

Brian Raftery

Andy Mellor

Luella Shaw

Kirsty Ryall

Natasha Lewis

Rebecca Rouch

Natalie Bleicher

Mia Plummer

Rebecca Whitehouse

Tim Mylechreest

Rebecca Grant

Dominic Veall

Evgenia Jakubowski

Charlotte Bagnall

Jack Cherry

Joe Hammond

Joshua Gearing

James Hendy

Alex Maynard

Peter Ashmore

Hannah Baker

Ellie Knott

Emma Burrows

Yoonseo Oh

Will Priest

Alec Murray

Bianca Watts

George Simons

Joe English

Clare Menor

Mary Gibbs

Kathryn Titcomb

Fernando Lee

Sinead Walsh

Morwenna Brown

Sufia Manya

Gemma Kateb

Hana Arita

Anelise Gamulescu

Laura Moisey-Gray

Amelia Stuart

Greg Hearle

Charis Morgan

Andre Bertoncini Feltrin

Irina Davydova

Kelly Israel

Annie Eliza Wisely Walton

Trudy Ward

Anna Marks-Pryce

Julian Barbieri

Anastasia Selivanova

Gustavs Melbardis

Luke Thornton

Jonathan Mark Prescott

Lucy Amos

Kaishun Ypsilantis

Adrian Salinero

Alexsander Ribeiro de Lara

Andrew Longland-Meech

Angelique Martinet

Delphine Garcia

Elizabeth Russell

Imogen Emmett

Jon Spanyol

Miiya Hooper

Roger Stafford

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £565,027 (2025 - £562,672 profit).

MEMBERS' INTERESTS

Designated members receive a distribution out of the profits of the LLP after adjusting fixed share of profit payments to non designated members. The final allocation and distribution of profit to individual designated members is made by the Executive Board.

The overall policy for members' monthly drawings is to advance is to advance a proportion of the profit during the financial year, taking into account the need to maintain sufficient funds to finance the working capital and other needs of the business.

ON BEHALF OF THE MEMBERS:

P A Shaw - Designated member

27 July 2026

TURNOVER

896,202

859,239

Cost of sales

(139,836

)

(126,834

)

GROSS PROFIT

756,366

732,405

Administrative expenses

(192,093

)

(182,840

)

564,273

549,565

Other operating income

-

12,561

OPERATING PROFIT

4

564,273

562,126

Interest receivable & similar income

754

546

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS

565,027

562,672

FIXED ASSETS

Tangible assets

5

1,442

2,529

CURRENT ASSETS

Debtors

6

12,921

4,939

Cash at bank

48,010

64,349

60,931

69,288

CREDITORS

Amounts falling due within one year

7

27,058

26,827

NET CURRENT ASSETS

33,873

42,461

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

35,315

44,990

LOANS & OTHER DEBTS DUE TO
MEMBERS

8

35,315

44,990

TOTAL MEMBERS' INTERESTS

Loans & other debts due to members

8

35,315

44,990

Amounts due from members

6

-

(1,035

)

35,315

43,955

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 31 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 27 July 2026 and were signed by:

P A Shaw - Designated member

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

reserves

amounts

Total

£

Amount due to members

44,990

Amount due from members

(1,035

)

Balance at 1 April 2025

-

43,955

Profit for the financial year available
for discretionary division among
members

565,027

-

565,027

Members' interests after profit for
the year

565,027

43,955

608,982

Other divisions of profit

(565,027

)

565,027

-

Drawings on account and
distributions of profit

-

(573,667

)

(573,667

)

Amount due to members

35,315

Amount due from members

-

Balance at 31 March 2026

-

35,315

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

reserves

amounts

Total

£

Amount due to members

107,025

Amount due from members

(1,038

)

Balance at 1 April 2024

-

105,987

Profit for the financial year available
for discretionary division among
members

562,672

-

562,672

Members' interests after profit for
the year

562,672

105,987

668,659

Other divisions of profit

(562,672

)

562,672

-

Drawings on account and
distributions of profit

-

(624,704

)

(624,704

)

Amount due to members

44,990

Amount due from members

(1,035

)

Balance at 31 March 2025

-

43,955

1.	STATUTORY INFORMATION

The Pre-School Music Partnership 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.

Computer equipment

-

25% on cost

Members' participation rights

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's Perspective, either a financial liability or equity, in accordance with section 22 of FRS 102, 'The Financial Reporting Standards applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practise 'Accounting by Limited Liability Partnership'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

Depreciation - owned assets

1,087

1,089

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

4,357

DEPRECIATION

At 1 April 2025

1,828

Charge for year

1,087

At 31 March 2026

2,915

NET BOOK VALUE

At 31 March 2026

1,442

At 31 March 2025

2,529

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,186

-

Other debtors

11,735

4,939

12,921

4,939

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

797

419

Trade creditors

15,648

6,560

Other creditors

10,613

19,848

27,058

26,827

8.

LOANS & OTHER DEBTS DUE TO MEMBERS

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