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REGISTERED NUMBER: OC426200 (England and Wales)

ROTHMANS AUDIT LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

| ROTHMANS AUDIT LLP (REGISTERED NUMBER: OC426200) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROTHMANS AUDIT LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DESIGNATED MEMBERS: | Habib Brora

| Jonathan Poulter

| Kevin Martin Richards

| Elizabeth Ann Martyn

| REGISTERED OFFICE: | Avebury House

| St Peter Street

| Winchester

| Hampshire

| SO23 8BN

| REGISTERED NUMBER: | OC426200 (England and Wales)

| ROTHMANS AUDIT LLP (REGISTERED NUMBER: OC426200) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 279,477 |  | 356,128 |  |

Cash at bank | 31,026 |  | 23,297 |  |

310,503 |  | 379,425 |  |

CREDITORS

Amounts falling due within one year | 5 | 258,924 |  | 326,866 |  |

NET CURRENT ASSETS | 51,579 |  | 52,559 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 51,579 |  | 52,559 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 47,579 |  | 48,559 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 4,000 |  | 4,000 |  |

51,579 |  | 52,559 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 47,579 |  | 48,559 |  |

Members' other interests | 4,000 |  | 4,000 |  |

51,579 |  | 52,559 |  |

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.

| ROTHMANS AUDIT LLP (REGISTERED NUMBER: OC426200) |

BALANCE SHEET - 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 3 December 2025 and were signed by:

Kevin Martin Richards - Designated member

| ROTHMANS AUDIT LLP (REGISTERED NUMBER: OC426200) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Rothmans Audit LLP [the 'LLP'] was incorporated in England and Wales as a limited liability partnership on 27 February 2019 with registration number OC426200.

| The LLP operates from a number of offices. Its registered office is Avebury House, St Peter Street, Winchester, Hampshire, SO23 8BN.

| The financial statements are presented in £ 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 the amount receivable for the provision of services falling within the LLP's ordinary activities for the financial period, excluding value added tax.

| Going concern

| The LLP is financed by capital from the members, retained profits and bank facilities. The budgets and forecasts prepared by the LLP demonstrate that there is a reasonable expectation that the LLP has sufficient resources to meet its operational requirements for the foreseeable future. Accordingly, these financial statements have been prepared on a going concern basis.

| Members renumeration

| Members are permitted to drawings in anticipation of profits which will be allocated to them. The amount of such drawings is reviewed during the period, taking into account the anticipated cash needs of the LLP.

| Profits are automatically divided between all members. Profits are therefore shown as members' remuneration and charged as an expense in the income statement.

| Financial instruments

| The LLP only has financial assets and liabilities of the kind that qualify as basic financial instruments.

| Basic financial instruments are initially recognised at transaction value and are subsequently measured at amortised cost.

3. | EMPLOYEE INFORMATION

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

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

2025 | 2024 |

£ | £ |

| Trade debtors | 208,349 |  | 309,203 |  |

| Accrued income | 71,128 |  | 46,925 |  |

279,477 |  | 356,128 |  |

| ROTHMANS AUDIT LLP (REGISTERED NUMBER: OC426200) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 192,375 |  | 278,281 |  |

| VAT | 2,534 |  | 3,782 |  |

| Other creditors | - |  | 2,570 |  |

| Accruals and deferred income | 64,015 |  | 42,233 |  |

258,924 |  | 326,866 |  |

6. | 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.There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.