REGISTERED NUMBER: OC363353 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSE & ROSE SOLICITORS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DESIGNATED MEMBERS:

S Rose

Miss S Joseph

REGISTERED OFFICE:

40 High Street

Kingston

Surrey

KT1 1HL

REGISTERED NUMBER:

OC363353 (England and Wales)

ACCOUNTANTS:

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

212,825

67,475

CURRENT ASSETS

Debtors

5

334,313

267,388

Cash at bank

867,640

542,917

1,201,953

810,305

CREDITORS

Amounts falling due within one year

6

368,782

405,693

NET CURRENT ASSETS

833,171

404,612

TOTAL ASSETS LESS CURRENT LIABILITIES

1,045,996

472,087

CREDITORS

Amounts falling due after more than one year

7

170,599

65,983

NET ASSETS ATTRIBUTABLE TO MEMBERS

875,397

406,104

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

875,397

406,104

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

875,397

406,104

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 2 December 2025 and were signed by:

S Rose - Designated member

1.	STATUTORY INFORMATION

Rose & Rose Solicitors LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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 26 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

188,488

Additions

176,047

At 31 March 2025

364,535

DEPRECIATION

At 1 April 2024

121,013

Charge for year

30,697

At 31 March 2025

151,710

NET BOOK VALUE

At 31 March 2025

212,825

At 31 March 2024

67,475

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

171,808

111,655

Other debtors

162,505

155,733

334,313

267,388

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,595

2,441

Trade creditors

19,373

27,686

Taxation and social security

155,039

165,300

Other creditors

184,775

210,266

368,782

405,693

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

167,332

51,683

Other creditors

3,267

14,300

170,599

65,983

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

If the LLP is wound up, and a surplus sum remains at the conclusion of the winding up, after payment of all money due to the creditors of the LLP and all expenses of the winding up and the repayment of capital to Members, the liquidator shall pay that surplus sum to the Members in accordance with their respective Profit Sharing Proportions.

There are no such restrictions or limitations on the ability of the members to reduce the amount of ‘Members’

other interests’

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 Balance Sheet. 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 Rose & Rose Solicitors LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Rose & Rose Solicitors 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 Rose & Rose Solicitors LLP and state those matters that we have agreed to state to the members of Rose & Rose Solicitors LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rose & Rose Solicitors LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Rose & Rose Solicitors 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 Rose & Rose Solicitors LLP. You consider that Rose & Rose Solicitors 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 Rose & Rose Solicitors 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.

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

2 December 2025