REGISTERED NUMBER: OC404213 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLARKE TINKLER LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

H M M Bowyer

S A Lyden-Cowan

Mrs L L Newton

REGISTERED OFFICE:

The Mill

Lodge Lane

Derby

Derbyshire

DE1 3HB

REGISTERED NUMBER:

OC404213 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Oakhurst House

57 Ashbourne Road

Derby

Derbyshire

DE22 3FS

FIXED ASSETS

Intangible assets

4

-

252

Tangible assets

5

34,965

46,617

34,965

46,869

CURRENT ASSETS

Debtors

6

87,848

106,216

Cash at bank

162,709

133,334

250,557

239,550

CREDITORS

Amounts falling due within one year

7

203,521

208,539

NET CURRENT ASSETS

47,036

31,011

TOTAL ASSETS LESS CURRENT LIABILITIES

82,001

77,880

CREDITORS

Amounts falling due after more than one year

8

27,398

59,805

NET ASSETS ATTRIBUTABLE TO MEMBERS

54,603

18,075

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

54,603

26,575

MEMBERS' OTHER INTERESTS

Capital accounts

-

(8,500

)

54,603

18,075

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

54,603

26,575

Members' other interests

-

(8,500

)

Amounts due from members

6

-

(53

)

54,603

18,022

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 31 March 2025.

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 17 November 2025 and were signed by:

S A Lyden-Cowan - Designated member

1.	STATUTORY INFORMATION

Clarke Tinkler 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.

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 from legal services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is estimated by the directors.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2024

and 31 March 2025

3,864

AMORTISATION

At 1 April 2024

3,612

Amortisation for year

252

At 31 March 2025

3,864

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

252

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

5,141

65,711

13,802

84,654

DEPRECIATION

At 1 April 2024

2,796

28,479

6,762

38,037

Charge for year

586

9,308

1,758

11,652

At 31 March 2025

3,382

37,787

8,520

49,689

NET BOOK VALUE

At 31 March 2025

1,759

27,924

5,282

34,965

At 31 March 2024

2,345

37,232

7,040

46,617

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,149

71,964

Other debtors

33,699

34,252

87,848

106,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,818

21,818

Hire purchase contracts (see note 9)

10,968

9,514

Trade creditors

4,505

8,497

Taxation and social security

60,960

42,507

Other creditors

105,270

126,203

203,521

208,539

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,835

27,273

Hire purchase contracts (see note 9)

21,563

32,532

27,398

59,805

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

10,968

9,514

Between one and five years

21,563

32,532

32,531

42,046

Non-cancellable

operating leases

2025

2024

£

£

Within one year

16,400

18,832

Between one and five years

23,825

40,225

40,225

59,057

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

27,653

49,091

Hire purchase contracts

32,531

42,046

60,184

91,137

The bank borrowings are secured by fixed and floating charges over the assets of the company.

Hire purchase liabilities are secured on the assets to which they relate.

11.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts to ordinary creditors in the event of a winding up.