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REGISTERED NUMBER: OC416678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

STREETER MARSHALL LLP

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

General Information | 1 |

Chartered Certified Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

STREETER MARSHALL LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DESIGNATED MEMBERS: | Mr D G Moore

| Mr I S Dosanjh

| Mr T J Farrington

| Mr R Satiro

| Ms C L Holfert

| Mr R S Curran

| Mr P J Russell

| Ms G Vargerson

| Mr N L Brocklehurst

| Mr A H McKie

| Mr P Barnes

| REGISTERED OFFICE: | 74 High Street

| Croydon

| Surrey

| CR9 2UU

| REGISTERED NUMBER: | OC416678 (England and Wales)

| ACCOUNTANTS: | Innovi Advisors Ltd

| Chartered Certified Accountants

| 163 Herne Hill

| London

| SE24 9LR

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

STREETER MARSHALL LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Streeter Marshall LLP for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the members of Streeter Marshall LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Streeter Marshall LLP and state those matters that we have agreed to state to the members of Streeter Marshall LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Streeter Marshall LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Streeter Marshall LLP. You consider that Streeter Marshall LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Streeter Marshall LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innovi Advisors Ltd

Chartered Certified Accountants

163 Herne Hill

London

SE24 9LR

7 November 2025

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 95,760 |  | 107,730 |  |

Tangible assets | 5 | 836,166 |  | 767,091 |  |

931,926 |  | 874,821 |  |

CURRENT ASSETS

Debtors | 6 | 1,384,982 |  | 1,860,349 |  |

Cash and cash equivalents | 2,554,129 |  | 2,275,952 |  |

3,939,111 |  | 4,136,301 |  |

CREDITORS

Amounts falling due within one year | 7 | 757,450 |  | 1,291,289 |  |

NET CURRENT ASSETS | 3,181,661 |  | 2,845,012 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,113,587 |  | 3,719,833 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 88,469 |  | 141,312 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 4,025,118 |  | 3,578,521 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 10 | 4,025,118 |  | 3,578,521 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 10 | 4,025,118 |  | 3,578,521 |  |

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.

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

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 7 November 2025 and were signed by:

Mr D G Moore - Designated member

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Streeter Marshall 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 (£) rounded to the nearest Pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

| The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest pound.

| GOING CONCERN

| As part of the members' assessment of going concern, they have prepared detailed cash flow and profit and loss forecasts for the next 12 months. The forecasts have been prepared on an appropriate basis, taking into account the current economic conditions that exist.

| After making appropriate enquires, the member have a reasonable expectation that the LLP has adequate resources to enable it to continue in operational existence for the foreseeable future. They believe it is appropriate to prepare the accounts on a going concern basis.

| Turnover

| Turnover represents the fair value of services provided during the year on client assignments. Fair value reflects the amounts expected to be recoverable from clients based on time spent, skills provided, expenses incurred, and excludes value added tax.

| Income is recognised as work on client matters progresses so that for incomplete work it reflects the partial performance of that work. For such work, the amount of income reflects the accrual of the right to consideration by reference to the value of work performed. Income not billed to clients is included in debtors.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is provided on the following basis:

| Leasehold property - Over the term of the lease

| Plant and machinery - 25% Reducing balance

| Fixtures and fittings - 17% Reducing balance

| Motor vehicles - 15% Reducing balance

| The gain or loss arising on the disposal of an asset is recognised in the profit and loss account. At each reporting date, the LLP reviews the carrying amount of its tangible assets to determine whether there is an indication of impairment loss. If such an indication exists, the recoverable amount is estimated in the order to determine the extent of the loss.

| Financial instruments

| The LLP has elected to apply the provision of section 11 'Basic financial instruments' and section 12 'Other financial instruments' of FRS 102 to all of its financial instrument. The LLP only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade other accounts receivable and payable.

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs.

| Short terms creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised costs.

| Hire purchase and leasing commitments

| Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract.

| Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

| Defined contribution pension plan

| The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid, the LLP has no further payment obligations.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 84 (2024 - 83 ) .

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 119,699 |  | 1 |  | 119,700 |  |

| AMORTISATION

| At 1 April 2024 | 11,970 |  | - |  | 11,970 |  |

| Charge for year | 11,970 |  | - |  | 11,970 |  |

| At 31 March 2025 | 23,940 |  | - |  | 23,940 |  |

| NET BOOK VALUE

| At 31 March 2025 | 95,759 |  | 1 |  | 95,760 |  |

| At 31 March 2024 | 107,729 |  | 1 |  | 107,730 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 523,843 |  | 1,683,964 |  | 2,207,807 |  |

| Additions | - |  | 298,118 |  | 298,118 |  |

| Disposals | - |  | (112,744 | ) | (112,744 | ) |

| At 31 March 2025 | 523,843 |  | 1,869,338 |  | 2,393,181 |  |

| DEPRECIATION

| At 1 April 2024 | 348,581 |  | 1,092,135 |  | 1,440,716 |  |

| Charge for year | 9,658 |  | 144,385 |  | 154,043 |  |

| Eliminated on disposal | - |  | (37,744 | ) | (37,744 | ) |

| At 31 March 2025 | 358,239 |  | 1,198,776 |  | 1,557,015 |  |

| NET BOOK VALUE

| At 31 March 2025 | 165,604 |  | 670,562 |  | 836,166 |  |

| At 31 March 2024 | 175,262 |  | 591,829 |  | 767,091 |  |

| Included in the total net book value of tangible fixed assets held at 31 March 2025 was £354,300 (2024 : £366,938) in respect of assets held under hire purchase contracts.

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,207,286 |  | 1,330,871 |  |

| Other debtors | 177,696 |  | 529,478 |  |

1,384,982 |  | 1,860,349 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 62,164 |  | 73,288 |  |

| Trade creditors | 869 |  | 869 |  |

| Taxation and social security | 611,949 |  | 677,483 |  |

| Other creditors | 82,468 |  | 539,649 |  |

757,450 |  | 1,291,289 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 88,469 |  | 86,582 |  |

| Other creditors | - |  | 54,730 |  |

88,469 |  | 141,312 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 62,164 |  | 73,288 |  |

| Between one and five years | 88,469 |  | 86,582 |  |

150,633 |  | 159,870 |  |

10. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. No member is liable to contribute to the assets of the LLP in such an event. There is no provision for specific legally enforceable protection afforded to creditors in such an event.

11. | RELATED PARTY DISCLOSURES

| The LLP undertakes a number of transactions with its members in the ordinary course of business: the subscription and repayment of capital, the provision and release of guarantees and the payment of drawings, distributions and tax liabilities. These transactions are all governed by, and made in compliance with, the Members' Agreement.

STREETER MARSHALL LLP (REGISTERED NUMBER: OC416678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | ULTIMATE CONTROLLING PARTY

| The LLP is controlled by its members and as such there is no single controlling party.