Daawie & Mitha LLP - Filleted accounts

Registered number

OC359727

Daawie & Mitha LLP

Filleted Accounts

30 November 2025

Daawie & Mitha LLP
Registered number:		OC359727
Balance Sheet
as at 30 November 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	1,956		2,033
Current assets
WIP		124,700		109,500
Debtors	4	270,215		284,028
Cash at bank and in hand		108,281		88,160
		503,196		481,688

Creditors: amounts falling due within one year	5	(62,189)		(64,634)

Net current assets		441,007		417,054

Total assets less current liabilities		442,963		419,087



Net assets attributable to members		442,963		419,087

Represented by:
Loans and other debts due to members	6	442,963		419,087


		442,963		419,087

Total members' interests
Loans and other debts due to members	6	442,963		419,087

		442,963		419,087

For the year ended 30 November 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 10 August 2026 and signed on their behalf by:


H Mitha Ltd
Designated member

Daawie & Mitha LLP
Notes to the Accounts
for the year ended 30 November 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the LLP		7		7


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				28,513
	Additions				857
	At 30 November 2025				29,370

	Depreciation
	At 1 December 2024				26,480
	Charge for the year				934
	At 30 November 2025				27,414

	Net book value
	At 30 November 2025				1,956
	At 30 November 2024				2,033


4	Debtors		2025		2024
£				£

	Trade debtors		138,020		136,727
	Other debtors		132,195		147,301
			270,215		284,028


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		19,374		18,822
	Other taxes and social security costs		41,828		44,723
	Other creditors		987		1,089
			62,189		64,634


6	Loans and other debts due to members		2025		2024
£				£

	Amounts due to members in respect of profits		442,963		419,087

	Amounts falling due within one year		442,963		419,087

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


7	Other information

	Daawie & Mitha LLP is a limited liability partnership incorporated in England. Its registered office is:
	62 Bradford Road
	Dewsbury
	West Yorkshire
	WF13 2DU