Pryor Roberts LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC407379

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,790		3,737

			3,790		3,737
CURRENT ASSETS
Debtors	5	28,528		34,568
Cash at bank and in hand		1,501		1,483

		30,029		36,051
Creditors: Amounts Falling Due Within One Year	6	(8,176 )		(14,033 )

NET CURRENT ASSETS (LIABILITIES)			21,853		22,018

TOTAL ASSETS LESS CURRENT LIABILITIES			25,643		25,755

NET ASSETS ATTRIBUTABLE TO MEMBERS			25,643		25,755

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(63,265)		(67,052)

			(63,265)		(67,052)

Equity
Members' other interests
Other reserves		88,908		92,807

			88,908		92,807

			25,643		25,755

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			(63,265)		(67,052)
Members' other interests			88,908		92,807

			25,643		25,755

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Pryor Roberts LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

Mr J B Roberts Designated Member	Mrs B P Roberts Designated Member
18 September 2025

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

1. General Information

Pryor Roberts LLP is a limited liability partnership, incorporated in England & Wales, registered number OC407379 . The Registered Office is 101 Culverden Down, Tunbridge Wells, Kent, TN4 9SN.

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 December 2021 (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.

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. 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:

Motor Vehicles	25% per annum on net book value
Fixtures & Fittings	25% per annum on net book value

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	23,788	2,614	26,402
Additions	-	1,317	1,317

As at 31 March 2025	23,788	3,931	27,719

Depreciation
As at 1 April 2024	20,613	2,052	22,665
Provided during the period	794	470	1,264

As at 31 March 2025	21,407	2,522	23,929

Net Book Value
As at 31 March 2025	2,381	1,409	3,790

As at 1 April 2024	3,175	562	3,737

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Pryor Roberts LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,178	32,978
VAT	2,350	1,590

	28,528	34,568

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,199	12,479
Other loans	428	55
Accruals and deferred income	1,549	1,499

	8,176	14,033

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