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REGISTERED NUMBER: OC327059 (England and Wales)

Financial Statements For The Year Ended 31 December 2024

for

Cumming Group Building Surveying LLP

| Cumming Group Building Surveying LLP (Registered number: OC327059) |

Contents of the Financial Statements

For The Year Ended 31 December 2024

Page |

| General Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Cumming Group Building Surveying LLP |

General Information

For The Year Ended 31 December 2024

| DESIGNATED MEMBERS: | Cumming Europe Ltd.

| Cumming Group (CMCS) Limited

| D Hutchison

| REGISTERED OFFICE: | 1 Fellmongers Path

| Tower Bridge Road

| London

| SE1 3LY

| REGISTERED NUMBER: | OC327059 (England and Wales)

| AUDITORS: | Robb Ferguson

| Chartered Accountants & Statutory Auditors

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Cumming Group Building Surveying LLP (Registered number: OC327059) |

Statement of Financial Position

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 3,505 |  |

CURRENT ASSETS

Debtors | 5 | 483,073 |  | 738,450 |  |

Cash at bank | 3,702 |  | 55,531 |  |

486,775 |  | 793,981 |  |

CREDITORS

Amounts falling due within one year | 6 | 283,953 |  | 211,641 |  |

NET CURRENT ASSETS | 202,822 |  | 582,340 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 202,822 |  | 585,845 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 202,822 |  | 585,845 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 202,822 |  | 585,845 |  |

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 3 July 2025 and were signed by:

Cumming Europe Ltd. - Designated member

| Cumming Group Building Surveying LLP (Registered number: OC327059) |

Notes to the Financial Statements

For The Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Cumming Group Building Surveying 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.

| Related party exemption

| The LLP has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the same group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents the amounts recoverable for services provided to clients under contractual obligations that are performed over time. If completion of contractual obligations is dependent upon external factors then revenue is recognised only when the event occurs. In such cases, costs incurred up to the Statement of Financial Position date are carried forward as work in progress.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33.33% on cost and 20% on cost

| Computer equipment | - | 33.33% on cost and 25% on cost

| Financial instruments

| Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contact is entered into and are subsequently re-measured at their fair value. Changes in fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the Statement of Financial Position statement of financial positiondate. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Leases

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

| Cumming Group Building Surveying LLP (Registered number: OC327059) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2024

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 14 (2023 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024

| and 31 December 2024 | 36,263 |  | 52,742 |  | 89,005 |  |

| DEPRECIATION

| At 1 January 2024 | 34,326 |  | 51,174 |  | 85,500 |  |

| Charge for year | 1,937 |  | 1,568 |  | 3,505 |  |

| At 31 December 2024 | 36,263 |  | 52,742 |  | 89,005 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | - |  | - |  |

| At 31 December 2023 | 1,937 |  | 1,568 |  | 3,505 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 448,273 |  | 736,295 |  |

| Accrued income | 21,250 |  | - |  |

| Prepayments | 13,550 |  | 2,155 |  |

483,073 |  | 738,450 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 15,938 |  | 3,188 |  |

| Social security and other taxes | 2,772 |  | 1,848 |  |

| VAT | 55,539 |  | 76,706 |  |

| Other creditors | 83,231 |  | - |  |

| Accrued expenses | 126,473 |  | 129,899 |  |

283,953 |  | 211,641 |  |

7. | SECURED DEBTS

| Wilmington Trust, National Association holds a fixed and floating charge over the assets of the LLP.

| Cumming Group Building Surveying LLP (Registered number: OC327059) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2024

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2024 | 2023 |

£ | £ |

| Amounts owed to members in respect of profits | 202,822 |  | 585,845 |  |

| Falling due within one year | 202,822 |  | 585,845 |  |

| In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Janice Alexander (Senior Statutory Auditor)

| for and on behalf of Robb Ferguson

10. | CONTINGENT LIABILITIES

| The LLP has granted security against its assets by way of a Debenture in respect of the borrowings of its ultimate parent company, Chartwell Cumming Holding Corporation.

11. | ULTIMATE CONTROLLING PARTY

| The parent company is Cumming Europe Limited, which is a company registered in England and has its registered office at 1 Fellmongers Path, Tower Bridge Road, London, England, SE1 3LY.

| The ultimate controlling party is Chartwell Parent Inc, which is registered in the US. Its registered office is c/o New Mountain Capital LLC, 1633 Broadway, 48th Floor, New York, NY 10019..