REGISTERED NUMBER: OC453268 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Period 1 August 2025 to 5 April 2026

for

Individual Wellbeing Provider LLP

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Reconciliation of Members' Interests

7

Notes to the Financial Statements

9

DESIGNATED MEMBERS:

Miss T L Foley

Ms A L De Rocha

REGISTERED OFFICE:

12 St Marys Road

Faversham

Kent

ME13 8EH

REGISTERED NUMBER:

OC453268 (England and Wales)

ACCOUNTANTS:

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

The members present their report with the financial statements of the LLP for the period 1 August 2025 to 5 April 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the period under review was that of Psychotherapy and the teaching of therapists.

DESIGNATED MEMBERS

The designated members during the period under review were:

Miss T L Foley

Ms A L De Rocha

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS

The loss for the period before members' remuneration and profit shares was £2,172 (2025 - £10,176 profit).

MEMBERS' INTERESTS

The members' share in the profit or loss for the period is accounted for as an allocation of profits, with unallocated profits and losses included within other reserves.

Members are required to contribute to the capital of the LLP under the terms of the Limited Liability Partnership Agreement.

ON BEHALF OF THE MEMBERS:

Miss T L Foley - Designated member

26 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Individual Wellbeing Provider LLP for the period ended 5 April 2026 which comprise the Income Statement, Balance Sheet, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Individual Wellbeing Provider LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Individual Wellbeing Provider LLP and state those matters that we have agreed to state to the members of Individual Wellbeing Provider LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Individual Wellbeing Provider LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Individual Wellbeing Provider LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Individual Wellbeing Provider LLP. You consider that Individual Wellbeing Provider LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Individual Wellbeing Provider LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

Date: .............................................

TURNOVER

2,680

41,153

Cost of sales

(1,920

)

(24,680

)

GROSS PROFIT

760

16,473

Administrative expenses

(2,932

)

(6,297

)

OPERATING (LOSS)/PROFIT and

(LOSS)/PROFIT FOR THE FINANCIAL PERIOD BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(2,172

)

10,176

CURRENT ASSETS

Debtors

5

1,492

-

Cash at bank

2,533

2,797

4,025

2,797

CREDITORS

Amounts falling due within one year

6

(4,025

)

(900

)

NET CURRENT ASSETS

-

1,897

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

1,897

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

-

1,897

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

-

1,897

Amounts due from members

5

(537

)

-

(537

)

1,897

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 period ended 5 April 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 26 April 2026 and were signed by:

Miss T L Foley - 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

Other

reserves

amounts

Total

£

£

£

Amount due to members

1,897

Amount due from members

-

Balance at 1 August 2025

-

1,897

1,897

Loss for the financial period available for discretionary division among members

(2,172

)

-

(2,172

)

Members' interests after loss for the period

(2,172

)

1,897

(275

)

Other divisions of loss

2,172

(2,172

)

-

Introduced by members

-

1,660

1,660

Drawings on account and distributions of profit

-

(1,922

)

(1,922

)

Amount due to members

-

Amount due from members

(537

)

Balance at 5 April 2026

-

(537

)

(537

)

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

-

Amount due from members

-

Balance at 5 August 2024

-

-

-

Profit for the financial period available for discretionary division among members

10,176

-

10,176

Members' interests after profit for the period

10,176

-

10,176

Other divisions of profit

(10,176

)

10,176

-

Introduced by members

-

2,401

2,401

Drawings on account and distributions of profit

-

(10,680

)

(10,680

)

Amount due to members

1,897

Amount due from members

-

Balance at 31 July 2025

-

1,897

1,897

1.	STATUTORY INFORMATION

Individual Wellbeing Provider LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

4.	EMPLOYEE INFORMATION

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

31.7.25

£

£

Other debtors

1,492

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

31.7.25

£

£

Bank loans and overdrafts

2,405

-

Other creditors

1,620

900

4,025

900

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.