REGISTERED NUMBER: OC426200 (England and Wales)

ROTHMANS AUDIT LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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)

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.

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

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

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'.