DIVISION M LLP

Company Registration Number
OC421214
(England and Wales)

Registered office: 10 Unit 10, Flanchford Farm, Flanchford Road, Reigate, RH2 8RB, England

Audit Exempt Micro-Entity Accounts

For the Year Ended 28 February 2026

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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DIVISION M LLP

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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DIVISION M LLP

Balance sheet

As at 28 February 2026

2026
£		 2025
£
Fixed assets 2,290 2,290
 
Current assets 20,360 21,757
Creditors: amounts falling due within one year (6,117) (5,510)
Net current assets (liabilities) 14,243 16,247
Total assets less current liabilities 16,533 18,537
Creditors: amounts falling due after more than one year (416) 0
 
Total net assets (liabilities) 16,117 18,537
 
Members' interests 16,117 18,537
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DIVISION M LLP

Balance sheet continued

For the year ending 28 February 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.)

Designated Members' responsibilities:

These accounts have been prepared and delivered in accordance with the micro-entity provisions as they apply to LLPs.

The accounts were approved by the Members and authorised for issue on 14 September 2026.

Veronica Fava
Designated Member

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DIVISION M LLP

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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DIVISION M LLP

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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DIVISION M LLP

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

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