Nardo Consulting LLP

(Registration number: OC453227)
Balance Sheet as at 31 March 2026

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and 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.

The financial statements of Nardo Consulting LLP (registered number OC453227) were approved by the Board and authorised for issue on 14 August 2026. They were signed on behalf of the limited liability partnership by:

......................................... M Nardo Designated member

......................................... S Nardo Designated member

Nardo Consulting LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

Nardo Consulting LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the Limited liability partnership information page.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material depatures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Tunover

Turnover 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 company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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Nardo Consulting LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' participating interests

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

Members' participation rights in the earnings of 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. A member's 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. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.

Where there exists an asset and liability component in respect of an individual member's participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net.

3	Employee information

The average number of persons employed by the limited liability partnership during the year was 0 (2025 - 0).

Nardo Consulting LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible fixed assets

	Motor vehicles  £	Total £
Cost
At 1 April 2025	135,000	135,000
Disposals	(70,000)	(70,000)
At 31 March 2026	65,000	65,000
Depreciation
At 1 April 2025	18,000	18,000
Charge for the year	15,311	15,311
Eliminated on disposals	(13,378)	(13,378)
At 31 March 2026	19,933	19,933
Net book value
At 31 March 2026	45,067	45,067
At 31 March 2025	117,000	117,000

5

Debtors

	2026 £	2025 £
Prepayments	1,789	1,744
	1,789	1,744

6	Creditors: Amounts falling due within one year

Due within one year	2026 £	2025 £
Accruals	2,430	2,021
	2,430	2,021