GMP Independent Financial Advisers LLP

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

Registered number: OC320830

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,047		3,769
Investments	5		34,958		37,413

			39,005		41,182
CURRENT ASSETS
Debtors	6	900		900
Cash at bank and in hand		3,974		572

		4,874		1,472
Creditors: Amounts Falling Due Within One Year	7	(5,675 )		(5,608 )

NET CURRENT ASSETS (LIABILITIES)			(801 )		(4,136 )

TOTAL ASSETS LESS CURRENT LIABILITIES			38,204		37,046

NET ASSETS ATTRIBUTABLE TO MEMBERS			38,204		37,046

REPRESENTED BY:
Loans and other debts due to members
Other amounts		38,204		37,046

			38,204		37,046

			38,204		37,046

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			38,204		37,046

			38,204		37,046

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GMP Independent Financial Advisers LLP

Statement of Financial Position (continued)

As At 31 July 2026

For the year ending 31 July 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

Mr M Sikora

Designated Member

15 October 2026

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

1. General Information

GMP Independent Financial Advisers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC320830 . The Registered Office is 1 Pancras Square, Kings Cross, London, N1C 4AG.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% reducing balance basis

3. Average Number of Employees

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

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2025	15,659
Additions	2,299

As at 31 July 2026	17,958

Depreciation
As at 1 August 2025	11,890
Provided during the period	2,021

As at 31 July 2026	13,911

Net Book Value
As at 31 July 2026	4,047

As at 1 August 2025	3,769

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GMP Independent Financial Advisers LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

5. Investments

	Listed
	£
Cost or Valuation
As at 1 August 2025	37,413
Additions	32,202
Disposals	(35,208 )
Fair value adjustments	551

As at 31 July 2026	34,958

Provision
As at 1 August 2025	-

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	34,958

As at 1 August 2025	37,413

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	900	900

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	5,675	5,608

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