REGISTERED NUMBER: OC378606 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

T & S ROBINSON PARTNERSHIP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

T J Robinson

S Robinson

REGISTERED OFFICE:

27-29 St. James'S Market

Essex Street

Bradford

West Yorkshire

BD4 7PN

REGISTERED NUMBER:

OC378606 (England and Wales)

ACCOUNTANTS:

Tax Accountant - Specialist Tax Consultancy

3 Brindley Place

Birmingham

West Midlands

B1 2JB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,789

53,906

40,789

53,906

CURRENT ASSETS

Stocks

26,781

38,334

Debtors

6

1,417,944

1,226,626

Cash at bank and in hand

2,420,177

2,244,888

3,864,902

3,509,848

CREDITORS

Amounts falling due within one year

7

3,373,280

3,021,381

NET CURRENT ASSETS

491,622

488,467

TOTAL ASSETS LESS CURRENT LIABILITIES

532,411

542,373

CREDITORS

Amounts falling due after more than one year

8

6,729

8,972

NET ASSETS ATTRIBUTABLE TO MEMBERS

525,682

533,401

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

-

7,719

MEMBERS' OTHER INTERESTS

Capital accounts

525,682

525,682

525,682

533,401

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

-

7,719

Members' other interests

525,682

525,682

Amounts due from members

6

(1,260,635

)

(1,097,581

)

(734,953

)

(564,180

)

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 September 2024.

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 23 September 2025 and were signed by:

T J Robinson - Designated member

1.	STATUTORY INFORMATION

T & S Robinson Partnership LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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

Goodwill

Goodwill is amortised evenly over its estimated remaining useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEE INFORMATION

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2023

and 30 September 2024

30,525

AMORTISATION

At 1 October 2023

and 30 September 2024

30,525

NET BOOK VALUE

At 30 September 2024

-

At 30 September 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

155,636

Additions

2,190

Disposals

(11,567

)

At 30 September 2024

146,259

DEPRECIATION

At 1 October 2023

101,730

Charge for year

12,106

Eliminated on disposal

(8,366

)

At 30 September 2024

105,470

NET BOOK VALUE

At 30 September 2024

40,789

At 30 September 2023

53,906

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

117,950

94,761

Other debtors

1,299,994

1,131,865

1,417,944

1,226,626

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

201,405

164,416

Taxation and social security

5,677

5,644

Other creditors

3,166,198

2,851,321

3,373,280

3,021,381

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Other creditors

6,729

8,972

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

There were no amounts owed to members or other loans at the balance sheet date. Accordingly, no such balances are included within creditors.