EFFECTIV8 LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC420740

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,435		14,137

			10,435		14,137
CURRENT ASSETS
Debtors	5	11,966		18,520
Cash at bank and in hand		40,151		38,090

		52,117		56,610
Creditors: Amounts Falling Due Within One Year	6	(11,374 )		(11,726 )

NET CURRENT ASSETS (LIABILITIES)			40,743		44,884

TOTAL ASSETS LESS CURRENT LIABILITIES			51,178		59,021

NET ASSETS ATTRIBUTABLE TO MEMBERS			51,178		59,021

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		51,178		59,021

			51,178		59,021

			51,178		59,021

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			51,178		59,021

			51,178		59,021

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EFFECTIV8 LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 Profit and Loss Account.

On behalf of the members

Christopher Wyper

Designated Member

16th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

EFFECTIV8 LLP is a limited liability partnership, incorporated in England & Wales, registered number OC420740 . The Registered Office is Chestnut House, Church Road, Colmworth, Bedfordshire, MK44 2JU.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent

accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other

comprehensive income and accumulated in equity, except to the extent it reverses a revaluation

decrease of the same asset previously recognised in profit or loss. A decrease in the carrying

amount of an asset as a result of revaluation, is recognised in other comprehensive income to the

extent of any previously recognised revaluation increase accumulated in equity in respect of that

asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in

equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful life of that asset on the following bases:

Equipment	33% Straight Line
Motor Vehicles	20% Straight Line
Fixtures & Fittings	20% Straight Line
Office & Computer Equipment	33% Straight Line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable

amount being estimated where such indicators exist. Where the carrying value exceeds the

recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for

possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

...CONTINUED

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EFFECTIV8 LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.3. Tangible Fixed Assets and Depreciation - continued

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the

acquisition date, allocated to each of the cash-generating units that are expected to benefit from

the synergies of the combination, irrespective of whether other assets or liabilities of the LLP are

assigned to those units.

2.4. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.

Contributions to defined contribution plans are recognised as an expense in the period in which

the related service is provided. Prepaid contributions are recognised as an asset to the extent

that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the

reporting date in which the employees render the related service, the liability is measured on a

discounted present value basis. The unwinding of the discount is recognised as a finance cost in

profit or loss in the period in which it arises.

2.5. Taxation

Tax on the profits of the LLP is assessable on the Members who are also responsible for payment of any liability to HMRC. No provision is therefore made for taxation in the LLP Accounts.

3. Average Number of Employees

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

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Office & Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	12,581	3,142	5,386	21,109
Additions	-	591	313	904
Disposals	-	-	(1,257 )	(1,257 )

As at 31 March 2026	12,581	3,733	4,442	20,756

Depreciation
As at 1 April 2025	1,677	2,266	3,029	6,972
Provided during the period	2,516	533	1,429	4,478
Disposals	-	-	(1,129 )	(1,129 )

As at 31 March 2026	4,193	2,799	3,329	10,321

Net Book Value
As at 31 March 2026	8,388	934	1,113	10,435

As at 1 April 2025	10,904	876	2,357	14,137

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EFFECTIV8 LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,284	12,000
Amounts recoverable on contracts	10,682	6,520

	11,966	18,520

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
VAT	9,224	9,676
Accruals and deferred income	2,150	2,050

	11,374	11,726

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