REGISTERED NUMBER: OC338206 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Guilfoyle Sage LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

D L Evans

M A Gwillim

REGISTERED OFFICE:

21 Gold Tops

Newport

South Wales

NP20 4PG

REGISTERED NUMBER:

OC338206 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

CURRENT ASSETS

Stocks

91,510

99,615

Debtors

4

771,215

811,368

862,725

910,983

CREDITORS

Amounts falling due within one year

5

662,801

727,093

NET CURRENT ASSETS

199,924

183,890

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

199,924

183,890

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

199,924

183,890

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

199,924

183,890

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 year ended 30 June 2025.

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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 October 2026 and were signed by:

D L Evans - Designated member

1.	STATUTORY INFORMATION

Guilfoyle Sage 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the net value of services provided, excluding value added tax.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 14 (2024 - 14 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

771,215

811,368

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

28,306

86,310

Taxation and social security

313,640

310,376

Other creditors

320,855

330,407

662,801

727,093

6.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bank overdrafts

28,306

86,310

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members would rank equally with amounts due to other unsecured creditors in the event of a winding up.

No special protection is afforded to unsecured creditors.