CAIN ASSOCIATES LLP

CAIN ASSOCIATES LLP
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: OC360704 CAIN ASSOCIATES LLP
Statement of Financial Position
As at 31 March 2026

	Notes	31/03/2026 £	31/03/2025 £
Fixed assets
Tangible fixed assets	3	481	926
		481	926
Current assets
Debtors		21,743	27,950
Cash at bank and in hand		103,601	124,577
		125,344	152,527
Creditors: amount falling due within one year		(23,012)	(27,134)
Net current assets		102,332	125,393

Total assets less current liabilities		102,813	126,319
Provisions for liabilities		(508)	(403)
Net assets		102,305	125,916

Represented by:
Amounts due from members		(140,695)	(246,434)
Members' capital		125,915	170,894
Other reserves		117,085	201,456
		243,000	372,350
		102,305	125,916

Total members' interests
Amounts due from members	4	(140,695)	(246,434)
Members' other interests		243,000	372,350
		102,305	125,916

For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

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

.............................................................................
Tina Ann Northcott
Designated Member
Date approved by the members: 25 September 2026

1

CAIN ASSOCIATES LLP
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

CAIN ASSOCIATES LLP is a limited liability partnership, registered in England and Wales, registration number OC360704, registration address 297 Broadway, Bexleyheath, Kent, DA6 8DG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

The Proprietors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% on costs

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2025	134,235	134,235
Additions	-	-
Disposals	-	-
At 31 March 2026	134,235	134,235
Depreciation
At 01 April 2025	133,309	133,309
Charge for year	445	445
On disposals	-	-
At 31 March 2026	133,754	133,754
Net book values
Closing balance as at 31 March 2026	481	481
Opening balance as at 01 April 2025	926	926

4.

Members' Interests

	Members' capital	Other reserves	Total	Loans and other debts due to members less any amounts due from members included in debtors	Total

Balance at 01 April 2025	125,915	-	125,915	-	125,915
Profit for the period available for discretionary division among members	-	117,085	117,085	-	117,085
Members' interests after profit for the period	125,915	117,085	243,000	-	243,000
Drawings	-	-	-	(140,695)	(140,695)
Balance at 31 March 2026	125,915	117,085	243,000	(140,695)	102,305

2