Peerpoint Partners LLP

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: OC438642

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	20,755		10,955
Cash at bank and in hand		1,856		828

		22,611		11,783
Creditors: Amounts Falling Due Within One Year	5	(2,844 )		(6,370 )

NET CURRENT ASSETS (LIABILITIES)			19,767		5,413

TOTAL ASSETS LESS CURRENT LIABILITIES			19,767		5,413

NET ASSETS ATTRIBUTABLE TO MEMBERS			19,767		5,413

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		19,767		5,413

			19,767		5,413

			19,767		5,413

TOTAL MEMBERS' INTEREST
Amounts due from members			(13,555)		-
Loans and other debts due to members within one year			19,767		5,413

			6,212		5,413

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Page 2

Peerpoint Partners LLP

Statement of Financial Position (continued)

As At 5 April 2026

For the year ending 5 April 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.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.

On behalf of the members

Jonathan Sherry

Designated Member

30th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Peerpoint Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC438642 . The Registered Office is Wagoners Barn Lullingstone Lane, Eynsford, Dartford, Kent, DA4 0HZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2025: 3)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	7,200	7,200
VAT	-	3,755
Amounts due from members	13,555	-

	20,755	10,955

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Peerpoint Partners LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	2,844	6,370

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